TransparentBusiness 10-Q 14 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Nov. 14, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	000-56276
Entity Registrant Name	Unicoin Inc.
Entity Central Index Key	0001740742
Entity Tax Identification Number	47-4360035
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	228 Park Ave South
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	16065
City Area Code	212
Local Phone Number	216-0001
Title of 12(b) Security	Common stock, $0.001 par value per share
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		739,416,141

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
ASSETS
Cash and cash equivalents	$ 4,205,431	$ 6,462,171
Trade receivables payable in cash	1,652,440	2,331,888
Unicorn Hunters non-cash receivables		1,509,528
Prepaid expenses and other current assets	1,259,665	1,275,102
Indemnification asset	5,128,081	4,922,426
TOTAL CURRENT ASSETS	12,245,617	16,501,115
Property and equipment, net	30,272	35,446
Goodwill	3,865,695	3,865,695
Intangible assets, net	2,462,078	2,688,493
Investments in privately-held companies	10,136,528	8,627,000
Investments in land	7,729,249
Operating lease right-of-use assets	215,420	313,656
TOTAL ASSETS	36,684,859	32,031,405
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
Accounts payable	2,123,601	819,198
Income tax payable	300	2,281
Accrued expenses	3,655,171	2,158,534
Accrued payroll liabilities	647,190	976,862
Deferred revenue	1,279	5,368
ITSQuest, Inc. tax liability	4,963,076	4,922,426
Short-term debt	117,000	309,200
Loan from related party		51,398
Operating lease liabilities, current	135,762	159,679
Other current liabilities	172,584	403,193
TOTAL CURRENT LIABILITIES	11,815,963	9,808,139
Deferred income tax liability, net	334,622	334,622
Unicoin Rights financing obligation	113,778,741	84,674,022
Operating lease liabilities, noncurrent	85,307	160,470
TOTAL LIABILITIES	126,014,633	94,977,253
STOCKHOLDERS’ DEFICIT
Common stock, $0.001 par value; 1,000,000,000 authorized; 780,824,168 and 773,232,422 issued; 739,434,291 and 732,320,282 outstanding, net of treasury stock as of September 30, 2024 and December 31, 2023, respectively	780,824	773,233
Treasury stock, at cost; 41,389,877 and 40,912,140 shares as of September 30, 2024 and December 31, 2023, respectively	(4,052,115)	(3,880,025)
Additional paid-in capital	76,978,197	72,999,935
Accumulated deficit	(160,645,007)	(131,375,466)
TOTAL UNICOIN INC. STOCKHOLDERS’ DEFICIT	(86,938,101)	(61,482,323)
Non-controlling interest	(2,391,673)	(1,463,525)
TOTAL STOCKHOLDERS’ DEFICIT	(89,329,774)	(62,945,848)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 36,684,859	$ 32,031,405

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares, issued	780,824,168	773,232,422
Common stock, shares outstanding	739,434,291	732,320,282
Treasury stock, shares	41,389,877	40,912,140

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
REVENUES	$ 4,927,423	$ 5,631,915	$ 15,512,015	$ 14,416,375
COST OF REVENUES	3,934,238	4,500,314	12,460,235	11,467,013
GROSS PROFIT	993,185	1,131,601	3,051,780	2,949,362
OPERATING COSTS AND EXPENSES
General and administrative	4,973,286	4,053,193	18,543,193	10,887,459
Sales and marketing	2,769,054	2,230,935	13,373,417	2,842,164
Research and development	2,327	118,480	12,375	233,087
TOTAL OPERATING COSTS AND EXPENSES	7,744,667	6,402,608	31,928,985	13,962,710
LOSS FROM OPERATIONS	(6,751,482)	(5,271,007)	(28,877,205)	(11,013,348)
Interest income (expense), net	(46,002)	(36,979)	(125,701)	(154,385)
Other income (expense), net	(8,656)	647,601	(15,176)	647,601
LOSS BEFORE INCOME TAXES	(6,806,140)	(4,660,385)	(29,018,082)	(10,520,132)
Income tax expense	(61,345)	(43,168)	(236,381)	(151,010)
NET LOSS AND COMPREHENSIVE LOSS	(6,867,485)	(4,703,553)	(29,254,463)	(10,671,142)
Net income (loss) attributable to the non-controlling interest	83,776	249,290	15,078	334,236
NET LOSS ATTRIBUTABLE TO UNICOIN INC.	$ (6,951,261)	$ (4,952,843)	$ (29,269,541)	$ (11,005,378)
Net loss per share attributable to Unicoin Inc., basic	$ (0.01)	$ (0.01)	$ (0.04)	$ (0.02)
Net loss per share attributable to Unicoin Inc., diluted	$ (0.01)	$ (0.01)	$ (0.04)	$ (0.02)
Weighted average common shares outstanding used to compute basic loss per share	738,495,097	733,517,657	734,803,371	733,475,323
Weighted average common shares outstanding used to compute diluted loss per share	738,495,097	733,517,657	734,803,371	733,475,323

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stocks [Member]	Retained Earnings [Member]	Unicoin Inc Stockholders Deficit [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2022	$ 772,938	$ 72,831,056	$ (3,389,446)	$ (92,570,448)	$ (22,355,900)	$ (2,529,800)	$ (24,885,700)
Beginning Balance, shares at Dec. 31, 2022	772,938,415		(39,510,647)
Issuance of common stock	$ 12	33,988			34,000		34,000
Issuance of common stock, shares	12,445
Stock-based compensation expense		38,523			38,523		38,523
Repurchase of common stock			$ (2,412)		(2,412)		(2,412)
Repurchase of common stock, shares			(6,185)
Common Stock issued for services	$ 40	(40)
Common stock issued for services, shares	38,837
Net Income (Loss)				(2,583,889)	(2,583,889)	62,012	(2,521,877)
Ending balance, value at Mar. 31, 2023	$ 772,990	72,903,527	$ (3,391,858)	(95,154,337)	(24,869,678)	(2,467,788)	(27,337,466)
Ending Balance, shares at Mar. 31, 2023	772,989,697		(39,516,832)
Issuance of common stock	$ 2	7,498			7,500		7,500
Issuance of common stock, shares	2,534
Stock-based compensation expense		36,639			36,639		36,639
Repurchase of common stock			$ (1,667)		(1,667)		(1,667)
Repurchase of common stock, shares			(5,210)
Common Stock issued for services	$ 38	(38)
Common stock issued for services, shares	37,775
Net Income (Loss)				(3,468,646)	(3,468,646)	22,934	(3,445,712)
Ending balance, value at Jun. 30, 2023	$ 773,030	72,947,626	$ (3,393,525)	(98,622,983)	(28,295,852)	(2,444,854)	(30,740,706)
Ending Balance, shares at Jun. 30, 2023	773,030,006		(39,522,042)
Repurchase of common stock			$ (1,167)		(1,167)		(1,167)
Repurchase of common stock, shares			(3,430)
Common Stock issued for services	$ 33	32,328			32,361		32,361
Common stock issued for services, shares	32,832
Net Income (Loss)				(4,952,843)	(4,952,843)	249,290	(4,703,553)
Ending balance, value at Sep. 30, 2023	$ 773,063	72,979,954	$ (3,394,692)	(103,575,826)	(33,217,501)	(2,195,564)	(35,413,065)
Ending Balance, shares at Sep. 30, 2023	773,062,838		(39,525,472)
Beginning balance, value at Dec. 31, 2023	$ 773,233	72,999,935	$ (3,880,025)	(131,375,466)	(61,482,323)	(1,463,525)	(62,945,848)
Beginning Balance, shares at Dec. 31, 2023	773,232,422		(40,912,140)
Stock-based compensation expense	$ 219	113,171			113,390		113,390
Stock-based compensation expense, shares	219,584
Repurchase of common stock			$ (2,255)		(2,255)		(2,255)
Repurchase of common stock, shares			(6,262)
Ownership interest increase in Unicorns Inc.		203,726			203,726	(943,226)	(739,500)
Net Income (Loss)				(3,854,373)	(3,854,373)	35,903	(3,818,470)
Ending balance, value at Mar. 31, 2024	$ 773,452	73,316,832	$ (3,882,280)	(135,229,839)	(65,021,835)	(2,370,848)	(67,392,683)
Ending Balance, shares at Mar. 31, 2024	773,452,006		(40,918,402)
Issuance of common stock	$ 5,018	2,464,294			2,469,312		2,469,312
Issuance of common stock, shares	5,018,484
Stock-based compensation expense		13,371			13,371		13,371
Exercise of stock options and warrants	$ 540	(486)			54		54
Exercise of stock options and warrants, shares	540,000
Repurchase of common stock			$ (159,051)		(159,051)		(159,051)
Repurchase of common stock, shares			(443,339)
Issuance of common stock upon release of restricted stock units	$ 20	(20)
Issuance of common stock upon release of restricted stock units, shares	19,584
Net Income (Loss)				(18,463,907)	(18,463,907)	(104,601)	(18,568,508)
Ending balance, value at Jun. 30, 2024	$ 779,030	75,793,991	$ (4,041,331)	(153,693,746)	(81,162,056)	(2,475,449)	(83,637,504)
Ending Balance, shares at Jun. 30, 2024	779,030,074		(41,361,741)
Issuance of common stock	$ 1,774	1,170,092			1,771,866		1,771,865
Issuance of common stock, shares	1,774,510
Stock-based compensation expense		14,135			14,135		14,134
Repurchase of common stock			$ (10,784)		(10,784)		(10,784)
Repurchase of common stock, shares			(28,136)
Issuance of common stock upon release of restricted stock units	$ 20	(20)
Issuance of common stock upon release of restricted stock units, shares	19,584
Net Income (Loss)				(6,951,261)	(6,951,261)	83,776	(6,867,485)
Ending balance, value at Sep. 30, 2024	$ 780,824	$ 76,978,198	$ (4,052,115)	$ (159,935,007)	$ (86,228,100)	$ (2,391,673)	$ (89,329,774)
Ending Balance, shares at Sep. 30, 2024	780,824,168		(41,389,877)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (29,254,463)	$ (10,671,142)
Adjustments to reconcile net loss to cash used in operating activities:
Stock-based compensation expense	140,895	107,523
Interest expense accrued on the ten-year prepaid plan	119,932
Operating expenses paid with Unicoin Rights	11,923,771	3,992,108
Transaction loss on reacquisition of Unicoin Rights	6,304,269	175,753
Operating expenses paid with digital assets and USDC	270,473
Customer payments with digital assets	(8,310)
Non-cash consideration		(7,000)
Impairment and write-off of digital assets and USDC	183,558
Depreciation and amortization expense	274,226	274,038
Realized loss on disposal of digital assets		447
Non-cash operating lease expense	151,284	118,570
Changes in operating assets and liabilities:
Trade receivables payable in cash	679,448	183,394
Prepaid expenses and other current assets	12,937	(357,782)
Indemnification asset	(205,655)	(189,675)
Operating lease right-of-use assets / liability	(152,129)	(115,385)
Accounts payable	576,478	(1,253,497)
Accrued expenses and payroll liabilities	(836,999)	505,074
Deferred revenue	(4,088)	(10,435)
ITSQuest, Inc. tax liability	40,650	189,675
Other liabilities	(232,590)	(389,152)
Net cash used in operating activities	(10,016,313)	(7,447,486)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(3,002)
Purchases of digital assets and USD Coin, net of proceeds from sales	(239,856)	29,553
Net cash (used in) provided by investing activities	(242,858)	29,553
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of private placement unsecured notes		376,200
Payment of short-term debt	(192,200)	(593,000)
Net proceeds from sales and repurchases of Unicoin Rights	4,708,502	13,993,928
Proceeds from issuance of common stock	3,537,473	41,500
Repurchase of common stock		(5,246)
Proceeds from exercise of stock options and warrants	54
Repayment of related party loan payable	(51,398)	(351,000)
Net cash provided by financing activities	8,002,431	13,462,382
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(2,256,740)	6,044,449
CASH AND CASH EQUIVALENTS—Beginning of period	6,462,171	1,522,069
CASH AND CASH EQUIVALENTS—End of period	4,205,431	7,566,518
Supplemental Non-Cash Disclosures:
Reduction of non-controlling interest upon ownership interest increase in Unicorns, Inc.	943,226
Market value of digital assets and USD Coin received as proceeds from issuance of common stock	103,704
Market value of digital assets received as proceeds from sales of Unicoin Rights	141,797	205,753
Receipt (i.e., “collection”) of private company equity securities	1,509,528	8,329,000
Recognition of operating lease right-of-use assets and operating lease liabilities in relation to new operating leases	31,899
Real estate investments in exchange of Unicoin Rights	8,439,249
Ownership interest increase in Unicorns Inc.	$ 203,726

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (6,867,485)	$ (18,568,508)	$ (3,818,470)	$ (4,703,553)	$ (3,445,712)	$ (2,521,877)

Insider Trading Arrangements

Insider Trading Arrangements	9 Months Ended
	Sep. 30, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

ORGANIZATION AND OPERATIONS

ORGANIZATION AND OPERATIONS	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
ORGANIZATION AND OPERATIONS	NOTE 1 – ORGANIZATION AND OPERATIONS Description of Business Unicoin Inc. (“Unicoin” or the “Company”) is a Delaware corporation incorporated in 2015. In addition to a wholly owned operating company running a Software-as-a-Service (“SaaS”) and Talent-as-a-Service (“TaaS”) platform, and a majority-owned staffing agency, the Company is also the majority owners of Unicorns Inc., a media production company producing Unicorn Hunters In addition to the businesses it operates through its subsidiaries, the Company is developing a security token called unicoin (“unicoin”), whose value is intended to be collateralized in part by certain of the Company’s current and future assets, which assets will include certain equity positions acquired or to be acquired from Unicorn Hunters To date, the Company has been working on the actual technological development or coding of the tokens using its existing contractors. The Company reasonably expects that completion of the technical development can happen in a relatively short time, assuming regulatory readiness for launch. On August 28, 2024, the Company notified its existing investors that it had postponed its initial coin offering of unicoins in order to conduct a thorough review of its public statements, offering materials and its business in general. The Company has been conducting a thorough review of its compliance with applicable regulatory requirements with the assistance of a leading national law firm. The Company cannot assess at this time the exact length of the review and will work with outside legal counsel and the appropriate regulators as expeditiously as possible toward a path to continue its efforts and plans for the launch of unicoins. As of September 30, 2024 and through the filing date of this Quarterly Report on Form 10-Q, the Company has not developed or issued any unicoins and there is no assurance as to whether, or at what amount, or on what terms, unicoins will be available to be issued, if ever. Business Organization Operating segments are defined as components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker, or decision-making group in deciding how to allocate resources and in assessing performance. The Company evaluates operating results based on measures of performance, including revenues and gross profit (loss). The Company currently operates in the following three reporting segments: SaaS, TaaS and Unicorn Hunters. Refer to Note 16 – Segment Information. The legacy operations of the SaaS business are currently being phased out of operations through customer attrition, and are no longer the focus of the Company’s efforts. Going Concern These condensed consolidated financial statements have been prepared in accordance with United States (“U.S.”) generally accepted accounting principles (“GAAP”) assuming the Company will continue as a going concern. The going concern assumption contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company has incurred net losses of $(29,254) 29,254,463 10,671,142 10,016 7,447 160,645 131,375 These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s long-term success is dependent upon its ability to successfully raise additional capital, market its existing services, increase revenues, and, ultimately, to achieve profitable operations. The Company is evaluating strategies to obtain the required additional funding for future operations. These strategies may include, but are not limited to, issuing Unicoin Rights, obtaining equity financing, issuing debt, or entering other financing arrangements, and restructuring of operations to grow revenues and decrease expenses. However, in view of uncertainties in U.S. and global financial markets, the Company may be unable to access further equity or debt financing when needed. As such, there can be no assurance that the Company will be able to obtain additional liquidity when needed or under acceptable terms, if at all. The condensed consolidated financial statements do not include any adjustments to the carrying amounts and classification of assets, liabilities, and reported expenses that may be necessary if the Company were unable to continue as a going concern. Other Events On August 9, 2024, the Company detected an unknown threat actor had gained access to the Company’s Google G-Suite account and therefore the Company’s G-Suite products (i.e., G-Mail, G-Drive and other related G-Suite functionality). The Company previously disclosed that the unknown actor changed passwords and access to all users having an “ unicoin.com” email address (the “Event”). Upon further investigation, it was determined that the unknown actor did not in fact change passwords, but rather the Company’s IT team disabled all passwords when the unauthorized access was discovered, and implemented stricter verification and access protocols for its users. On or about August 13, 2024, the Company was able to remove the threat actor’s access to the G-Suite accounts and restore access to its internal users. The Company examined the information accessed to determine and mitigate the impact of the Event, and determined that no data or funds were accessed or taken from its systems, and therefore the Event was immaterial. The Company determined the following details in connection with the Event: 1. Unauthorized access to corporate G-Suite services was gained by unknown persons. 2. During a personal check of corporate users of internal services, discrepancies were found in the personal data of employees and/or contractors in the Company’s accounting department. 3. Traces of hacked messages and email accounts of certain managers of the Company were found. 4. Traces of identity forgery of one of the contractors of the Company were found and such contractor subsequently was terminated. As of the date of this Quarterly Report on Form 10-Q, the Event has not had a material impact on the Company’s financial condition or results of operations. To the knowledge of the Company’s management, no traces of loss of any of the Company’s cash or crypto assets have been found as a result of the Event.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with GAAP and include the accounts of the Company, its wholly owned subsidiaries, SheWorks! and Yandiki (for periods prior to its June 2023 merger with SheWorks!), as well as ITSQuest and Unicorns. These entities are consolidated in accordance with Accounting Standards Codification (“ASC”) 810, Consolidations . 51 71.88% 66.67% On February 21, 2024, the Company’s majority owned subsidiary, Unicorns, issued 5,000,000 66.67% 62.50% On March 11, 2024, Moe Vela sold his entire ownership in Unicorns of 7,500,000 62.50% 71.88% Certain information and note disclosures normally included in consolidated financial statements prepared in accordance with GAAP have been condensed or omitted. Accordingly, these unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes for the years ended December 31, 2023 and 2022 included in the Company’s Form 10-K for the year ended December 31, 2023. The audited condensed consolidated balance sheet as of December 31, 2023, included herein, was derived from the audited consolidated balance sheet of the Company as of that date. Variable Interest Entity The Company’s policy is to consolidate all subsidiaries or other entities in which it has a controlling financial interest. The consolidation guidance under ASC 810 requires an analysis to determine if an entity should be evaluated for consolidation under the voting interest entity (“VOE”) model or the variable interest model (“VIE”). Under the VOE model, controlling financial interest is generally defined as majority ownership of voting interests. The consolidated financial statements include the accounts of all subsidiaries or other entities in which the Company has a direct or indirect controlling financial interest. The Company assesses all entities in which it has a significant economic, ownership or other financial interest for consolidation on a case-by-case basis depending on the specific facts and circumstances surrounding each entity. Pursuant to ASC 810, the Company first evaluates whether it holds a variable interest in an entity. The Company considers all economic interests, including proportionate interests through related parties, to determine if such interests are considered a variable interest. For any entity where the Company has determined that it does hold a variable interest, the Company performs an assessment to determine whether it qualifies as a VIE. The Company consolidates a VIE if it is the primary beneficiary having the power to direct the activities that most significantly affect the economic performance of the VIE as well as the obligation to absorb losses and the right to receive benefits that could be significant to the VIE. Management evaluated whether Unicorns meets the criteria for classification as a VIE or as VOE and concluded that Unicorns meets the criteria of a VIE. Management further concluded that the Company is the primary beneficiary of Unicorns because the Company has the power to direct the activities that most affect its economic performance and further has the obligation to absorb losses and the right to receive benefits that could be significant to the VIE. Accordingly, the Company is required to consolidate Unicorns as a VIE. Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires the Company to make estimates and assumptions in the condensed consolidated financial statements and accompanying notes. Significant estimates and assumptions made by the Company include: the valuation of Unicoin Rights and the related embedded feature, valuation of non-cash contract consideration received from certain investors in Unicoin Rights, the valuation of non-cash consideration received from Unicorns customers and the associated revenue recognition; valuation of investments in private companies; valuation of land and other real estate received in exchange for Unicoin Rights; valuation of the Company’s common stock as a private company, valuation of the NCI in ITSQuest; valuation of the ITSQuest contingent divestiture; determination of the useful lives assigned to intangible assets; assessments for potential impairment of goodwill and acquisition related intangible assets; assessments of the recoverability of accounts receivable and determination of the fair value of certain stock awards issued. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable, the result of which forms the basis for making judgements about the carrying values of assets and liabilities. Actual results could differ materially from those estimates. Risks and Uncertainties The Company is subject to a number of risks that are similar to those which other companies of similar size in its industry are facing, including, but not limited to, the need for additional capital (or financing) to fund operations, competition from substitute products and services from larger companies, protection of proprietary technology, dependence on key customers, dependence on key individuals, and risks associated with changes in information technology. Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash, cash equivalents and accounts receivable. The Company’s cash and cash equivalents are held in accounts with major financial institutions, and, at times, exceed federally insured limits. As of September 30, 2024 and December 31, 2023, respectively, the Company had $ 3,205 5,657 33 As discussed in Note 5, the Company has accepted digital assets as consideration from certain investors in exchange for equity, debt or Unicoin Rights issued by the Company. Digital asset market values are subject to significant fluctuations based on supply and demand for such digital assets and other factors. The Company can either hold, sell, or use digital assets as payment to vendors. Digital asset price risk could adversely affect future operating results including earnings, cash flows and the Company’s ability to meet its ongoing obligations. The following table summarizes the Company’s revenues from customers that contributed to at least 10% of total revenues: Schedule of revenues from customers Revenues as a % of Total Revenues Three Months Ended Nine Months Ended Customer Reference 2024 2023 2024 2023 Customer A 27 % 24 % 28 % 23 % Customer B - - * 11 % 10 % * Revenue from this customer did not amount to 10% or more of total revenues during the period reported. The following table summarizes the Company’s accounts receivable from customers that contributed to at least 10% of total accounts receivable, net: Accounts Receivable Customer Reference September 30, December 31, Customer A 27 % - * Customer B - * 16 % Customer C 12 % - * Customer D - * 39 % * Accounts Receivable from this customer did not amount to 10% or more of Accounts Receivable as of the period reported. The Share Exchange Agreement (“SEA”) that the Company entered into in order to acquire a majority stake in ITSQuest, as amended on December 28, 2022 (as amended, the “Amended SEA”), contains a contingent divestiture provision whereby if by December 31, 2024, the Company does not either (i) engage in an initial public offering of its securities at a price of at least $10.00 per share or (ii) cause the Company’s proposed security tokens (unicoins) to become tokenized and listed on a cryptocurrency exchange with a quoted price at or above $1.00 per token, then the Company will be required to divest itself of the acquired ITSQuest equity by returning the same to the founders of ITSQuest, and such founders shall be entitled to retain the shares of the Company received pursuant to the SEA. As of the filing date of this Quarterly Report on Form 10-Q, the Company has assessed that it is unlikely it will achieve either of the two trigger events necessary to avoid divestiture of ITSQuest. If the Company is not able to achieve an initial offering of its Common Stock or an initial registration of its unicoins, sufficient to meet the criteria outlined in the Amended SEA, or is unable to negotiate an extension with ITSQuest, on or before December 31, 2024, the Company’s business, financial condition, results of operations and liquidity will be materially impacted as ITSQuest represented Company assets of $ 10,255 13,610 2,739 10,279 16,708 3,133 On August 28, 2024, the Company notified the public that it is postponing its initial coin offering (“ICO”) of unicoins in order to conduct a thorough review of its public statements, offering materials and its business in general. The Company anticipates conducting this thorough review of its compliance with applicable regulatory requirements with the assistance of a leading national law firm. The Company cannot assess at this time the exact length of the review and will work with outside legal counsel and the appropriate regulators as expeditiously as possible toward a path to continue its efforts and plans for the launch of unicoins. Loss of digital assets and USDC During the three months ended September 30, 2024, the Company identified a loss of digital assets and USDC amounting to $8 thousand and $159 thousand, respectively. The Company completed its investigation of the matter and concluded that related digital assets were misappropriated by an unknown and unauthorized outside party that bypassed the Company’s security procedures and operational infrastructure. The Company has determined it will not be able to recover those assets. Accordingly, the Company recorded a write-off of $168 thousand within the General and Administrative Expenses line item of the Statement of Operations for the three and nine months ended September 30, 2024. Accounting Pronouncements Recently Adopted Financial Instruments – Credit Losses The Company adopted Accounting Standards Update (“ASU”) 2016-13, Financial Instruments – Credit Losses Measurement of Credit losses on financial instruments Under ASC 326, Accounts receivable is recorded at the invoiced amount, net of allowance for expected credit losses. The allowance for expected credit losses reduces the Account receivable balance to the estimated net realizable value. The Company regularly reviews the adequacy of the allowance for expected credit losses based on a combination of factors. In establishing any required allowance, management considers historical losses adjusted for current market conditions, the Company’s customer financial condition, the amount of any receivables in dispute, the current receivables aging, current payment terms and expectations of forward-looking loss estimates. All provisions for the allowance for expected credit losses are included as a component of general and administrative expenses on the accompanying condensed consolidated statements of operations and comprehensive loss. Accounts receivable deemed uncollectible are charged against the allowance for expected credit losses when identified. Subsequent recoveries of amounts previously written off are credited to earnings in the period recovered. The allowance for expected credit losses related to Unicorns non-cash receivables is subject to uncertainty because the fair value of the underlying private company options, warrants or shares could change subsequent to the initial determination of fair value and before receipt of the related option, warrant or share certificates. In addition, unforeseen circumstances could arise after contract inception which could impact the customer’s intent or ability to pay. Because the value of any one of the receivables associated with Unicorn’s contracts may be material, changes such as these could have a material effect on the Company’s future financial condition, results of operations and cash flows. Since the inception of Unicorn Hunters, the Company has recognized revenue in connection with seven Unicorn Hunters agreements. The total revenue amount related to these agreements was $ 10,130 0 1,510 The Company reviews each outstanding customer’s non-cash receivable balance with management of the private company customer, and records an allowance for expected credit losses if either of the following are noted: a. A specific milestone, equity financing or other event has occurred that is a clear indication that there has been a material change in the enterprise value of the private company customer since the original recording of the Unicorns accounts receivable balance and before the Company has received the underlying stock option, warrants or shares certificates. b. The Company’s review identifies facts and circumstances that have substantially changed either the private company customers’ intent or its ability to issue the stock option, warrants or shares certificates due in satisfaction of their related accounts receivable balance. To date, the Company has not recorded any credit loss expense or allowance for expected credit losses related to Unicorn Hunters non-cash receivables and the Company has not experienced any fluctuations or significant matters, relating to any of its businesses, that would require recording a material allowance for expected credit losses in any period to date. Significant Accounting Policies Other than the discussion of the Company’s accounting policy for Asset Swap Agreement and Related Commission Revenue Recognition Revenue Sources The Company primarily derives its revenues from three revenue streams: 1. Subscription Revenue 2. Staffing Revenue 3. Unicorns Revenue Refer to Note 16 – Segment Information for disaggregated revenue information. Revisions to Investment in Land and the Unicoin Rights Financing Obligation During the three months ended September 30, 2024, in relation to the California City asset swap agreement (as described in Note 7), the Company recorded an adjustment to decrease the fair value of the California City land parcel initially recorded within the Investment in Land line item. The California City land parcel was initially recorded at $ 267 Schedule of reclassification of assets and liabilities September 30, 2024 As Previously Adjustments As Investment in land $ 890,000 $ (260,751 ) $ 629,249 Total Assets $ 30,613,265 $ (260,751 ) $ 30,352,514 Unicoin Rights Financing Obligation $ 101,211,570 $ (260,751 ) $ 101,509,329 Total Liabilities $ 114,250,769 $ (260,751 ) $ 113,990,018 Total Liabilities and Stockholders’ Deficit $ 30,613,265 $ (260,751 ) $ 30,352,514 The adjustment noted above did not impact the Company’s Consolidated Statements of Operations (Unaudited) for the three and nine months ended September 30, 2024.

FAIR VALUE MEASUREMENT

FAIR VALUE MEASUREMENT	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	NOTE 3 – FAIR VALUE MEASUREMENT The Company measures the fair value for financial instruments under ASC 820. ASC 820 defines fair value, establishes a framework for measuring fair value in accordance with GAAP, and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements, ASC 820 establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three levels, as follows: Level 1 Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 Significant other inputs that are directly or indirectly observable in the marketplace. Level 3 Assets and liabilities whose significant value drivers are unobservable. Observable inputs are based on market data obtained from independent sources, while unobservable inputs are based on the Company’s market assumptions. Unobservable inputs require significant management judgment or estimation. In some cases, the inputs used to measure an asset or liability may fall into different levels of the fair value hierarchy. In those instances, the fair value measurement is required to be classified using the lowest level of input that is significant to the fair value measurement. Such determination requires significant management judgment. As of April 1, 2023, the Company has revised its Intangible Assets and Financial Assets accounting policies to account for USD Coin (“USDC”) as a financial asset. As a result, USDC will be measured at fair value in future periods with changes in fair value reported in earnings as they occur. The Company previously reported USDC within Intangible assets, net, and has reclassified USDC to prepaid expenses and other current assets beginning in the third quarter of 2023. The Company’s USDC balance as of September 30, 2024 and December 31, 2023 amounted to $ 0 The following table is a summary of financial assets measured at fair value on a recurring basis and their classification within the fair value hierarchy. Schedule of fair value assets measured on recurring basis As of September 30, 2024 Carrying Level 1 Level 2 Level 3 Total ASSETS Money market funds (included within Cash and Cash Equivalents in the condensed consolidated balance sheets) $ 2,498,215 $ 2,498,215 $ - $ - $ 2,498,215 As of December 31, 2023 Carrying Level 1 Level 2 Level 3 Total ASSETS Money market funds (included within Cash and Cash Equivalents in the consolidated balance sheets) $ 5,299,530 $ 5,299,530 $ - $ - $ 5,299,530 As discussed in Note 7, the obligation to settle the Company’s Unicoin Rights liability through the exchange of a fixed number of unicoins, when and if all contingencies are resolved and unicoins are launched, represents an embedded feature that may result in additional charges to the Company’s condensed consolidated statements of operations and comprehensive loss upon settlement. The embedded feature was initially valued at $ 0 Assets Measured at Fair Value on a Non-Recurring Basis As discussed in Notes 2 and 4, consideration from Unicorns customers generally consists of commitments to issue stock options or warrants from customers which appear on the Unicorn Hunters show. This non-cash consideration is recognized in accounts receivable at the estimated fair values at or near the dates of contract inception using Level 3 inputs. The fair value of these commitments, as well as the options or warrants of private companies, held upon settlement of such receivables, as measured using Level 3 inputs, may fluctuate as discussed in Note 4. Certain other items such as goodwill, intangible assets, contingent divestiture and NCI resulting from the ITSQuest acquisition are recognized or disclosed at fair value on a non-recurring basis. The Company determines the fair value of these items using Level 3 inputs. There are inherent limitations when estimating the fair value of financial instruments, and the fair values reported are not necessarily indicative of the amounts that would be realized in current market transactions.

INVESTMENTS IN PRIVATELY-HELD C

INVESTMENTS IN PRIVATELY-HELD COMPANIES	9 Months Ended
	Sep. 30, 2024
Investments In Privately-held Companies
INVESTMENTS IN PRIVATELY-HELD COMPANIES	NOTE 4 – INVESTMENTS IN PRIVATELY-HELD COMPANIES Revenue and accounts receivable for Unicorns generally consists of the fair value of stock options or warrants committed from companies that have appeared on the Unicorn Hunters show. The options or warrants underlying the commitments typically have a term of five to ten years and accounts receivable are recorded at the estimated fair value of such options or warrants as determined at contract inception. Subsequent to issuance of the option or warrant certificates to the Company, the related receivables are reclassified to investments in privately-held companies, a long-term asset account representing investments in private company equity securities or rights to acquire private company equity securities. The Company’s non-cash receivables and the underlying investments in privately-held companies do not have readily determinable fair values. The initial amount measured and recognized (i.e., estimated fair value at or near contract inception) is subsequently adjusted to fair value on a nonrecurring basis based on observable price changes from orderly transactions of identical or similar securities of the same issuer or upon impairment. These investments are classified within Level 3 of the fair value hierarchy as the Company estimates the value based on valuation methods using the observable transaction price at the transaction date and other significant unobservable inputs, such as volatility, rights and obligations related to these securities. These valuations require management judgment due to the absence of an observable market price and lack of liquidity. The following tables summarize the Company’s non-cash receivables and investments in privately-held companies as of September 30, 2024 and December 31, 2023, respectively: Schedule of non-cash receivables and investments in privately held companies September 30, December 31, Non-cash receivables $ - $ 1,509,528 Investments in privately-held companies * 10,136,528 8,627,000 Carrying value of non-cash receivables and investments in privately-held companies $ 10,136,528 $ 10,136,528 * The current carrying value of Unicorn Hunters non-cash consideration equals the fair values at which such investments were originally recorded. No impairments or upward adjustments to estimated fair values have been recorded to-date because there have been no observable factors in publicly available information on these Companies that led management to believe the carrying value of these adjustments should be adjusted.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS INCLUDING DIGITAL ASSETS	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS INCLUDING DIGITAL ASSETS	NOTE 5 – GOODWILL AND INTANGIBLE ASSETS INCLUDING DIGITAL ASSETS Goodwill and Acquisition-Related Intangible Assets As of September 30, 2024 and December 31, 2023, the Company’s goodwill balance was $ 3,866 no Acquisition-related intangible assets consisted of the following as of September 30, 2024 and December 31, 2023: Schedule of finite-lived intangible assets September 30, 2024 Useful Gross Accumulated Net Intangible assets with finite lives: Customer Relationships 15 $ 3,011,000 $ 769,478 $ 2,241,522 Trade Names 5 770,000 590,333 179,667 $ 3,781,000 $ 1,359,811 $ 2,421,189 December 31, 2023 Useful Gross Accumulated Net Intangible assets with finite lives: Customer Relationships 15 $ 3,011,000 $ 618,926 $ 2,392,074 Trade Names 5 770,000 474,835 295,165 $ 3,781,000 $ 1,093,761 $ 2,687,239 Intangible assets were recorded at fair value consistent with the requirements of ASC 805 as a result of the acquisition of ITSQuest. Pursuant to ASC 820, the fair value measurement of the assets was based on significant inputs not observable in the market and represent Level 3 measurements within the fair value measurement hierarchy. Level 3 fair market values were determined using a variety of information, including estimated future cash flows and market comparable data and companies. Amortization expense related to intangible assets was $ 89 267 89 266 As of September 30, 2024, estimated future amortization was as follows: Schedule of amortization expense Schedule of amortization expense: Amortization 2024 (October 1 to December 31) $ 88,684 2025 341,900 2026 200,733 2027 200,733 2028 200,733 Thereafter 1,388,406 Total $ 2,421,189 The Company performed its most recent qualitative assessments of goodwill and intangible assets as of December 31, 2023, to determine if the carrying values of these assets exceeded their fair values, noting there were no indicators of impairment for goodwill or intangible assets. Digital Assets The Company records the initial cost basis of digital assets at their original purchase price or the then-current quoted market prices and presents all digital asset holdings as indefinite-lived intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other As of April 1, 2023, the Company has revised its impairment loss assessment methodology for digital assets to record write-downs to the lowest market price of one unit of digital asset quoted on the active exchange since acquiring the digital asset (i.e., on a daily basis rather than quarterly). This revision would be consistent with the requirements of ASC 350-30-35-19, which indicates impairment exists whenever carrying value exceeds fair value. It also indicates that after an impairment loss is recognized, the adjusted carrying amount of the intangible asset shall be its new accounting basis. Management assessed the potential difference in impairment loss that would have resulted in prior periods if this impairment methodology had been applied retroactively, noting the amounts were immaterial. During the nine months ended September 30, 2024 and 2023 the Company received digital assets and USD Coin as consideration from customers and investors for the purchases of Unicoin Rights, common stock and private placement unsecured notes issued by the Company. These digital assets included Bitcoin (“BTC”), Ethereum (“ETH”), Wrapped Ethereum (“WETH”) and Tether (“USDT”). Unicoin Rights are more fully discussed in Note 7. The Company utilized $ 28 175 The table below summarizes the Company’s digital asset activity for the three months ended as of September 30, 2024 and 2023: Schedule of digital assets activity Bitcoin Ethereum Tether Wrapped Ethereum Three Months Ended (BTC) (ETH) (USDT) (WETH) 2024 2023 Beginning balance $ 1,050 $ 10,758 $ 1,965 $ 292 $ 14,559 $ 18,780 Returns of digital assets for cancelled deferred payment plans (16,000 ) - - - (16,000 ) 56,552 Vendor Payments - - - - - (44,453 ) Purchases of digital assets, net of proceeds from sales 58,445 - - - 58,445 (29,553 ) Fees and Other (174 ) (7 ) - - (184 ) (1,326 ) Impairments and write-offs (9,686 ) 6,463 (1,965 ) (292 ) (18,406 ) - Ending balance $ 33,635 $ 7,254 $ - $ - $ 40,889 $ - The table below summarizes the Company’s digital asset activity for the nine months ended as of September 30, 2024 and 2023: Bitcoin Ethereum Tether Wrapped Ethereum Nine Months Ended September 30, (BTC) (ETH) (USDT) (WETH) 2024 2023 Beginning balance $ 4 $ 958 $ - $ 292 $ 1,254 $ - Received as consideration in issuance of common stock 9,500 - - - 9,500 - Payments from customers 8,310 - - - 8,310 - Received as consideration in sales of Unicoin Rights, net of returns for cancelled deferred payment plans (4,094 ) 18,680 1,965 - 16,551 205,753 Purchases of digital assets, net of proceeds from sales 58,445 58,445 (29,553 ) Vendor Payments (28,338 ) - - - (28,338 ) (174,696 ) Fees and Other (174 ) (7 ) - - (181 ) (1,504 ) Impairments and write-offs (10,018 ) (12,377 ) (1,965 ) (292 ) (24,652 ) - Ending balance $ 33,635 $ 7,254 $ - $ - $ 40,889 $ - The table below summarizes the carrying values for the Company’s digital asset holdings as of September 30, 2024 and December 31, 2023: Schedule of digital assets September 30, December 31, Bitcoin (BTC) $ 33,635 $ 4 Ethereum (ETH) 7,254 958 Wrapped Ethereum (WETH) - 292 Total $ 40,889 $ 1,254

DEBT

DEBT	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
DEBT	NOTE 6 – DEBT As of September 30, 2024 and December 31, 2023 the Company held short-term debt of $ 117 309 20.0% The Unsecured Notes generally rank pari-passu relative to other unsecured obligations. As follows is a schedule of outstanding balances by the maturity date: Schedule of outstanding balances by the maturity date Outstanding Balance Issuance Date Maturity Date Extended to $ 100,000 July 2021 July 2025 1,000 October 2021 October 2024 16,000 November 2022 November 2024 $ 117,000 Interest expense on Unsecured Notes of $ 5 25 32 107

UNICOIN RIGHTS FINANCING OBLIGA

UNICOIN RIGHTS FINANCING OBLIGATION	9 Months Ended
	Sep. 30, 2024
Unicoin Rights Financing Obligation
UNICOIN RIGHTS FINANCING OBLIGATION	NOTE 7 – UNICOIN RIGHTS FINANCING OBLIGATION As of September 30, 2024 and through the filing date of this Quarterly Report on Form 10-Q, the Company has not issued any unicoins and there is no assurance as to whether, or at what amount, or on what terms, unicoins will be available to be issued, if ever. The Company is offering rights to receive unicoins upon tokenization (“Unicoin Rights” or “Rights”) with terms and conditions set forth in a confidential private placement memorandum initially dated February 2022 and updated periodically thereafter (“the Offering”). The Offering is being conducted pursuant to an exemption from U.S. securities registration requirements provided by Section 4(a)(2) of the Securities Act of 1933, as amended (the “Securities Act”) and Rule 506(c) thereunder. Each U.S. domiciled investor in Unicoin Rights must be an “accredited investor,” as defined in Rule 501 of the Securities Act. The Company accounts for Unicoin Rights by recording a liability representing the amount that management believes the Company would be obligated to pay or refund (i.e., the amount holders have a right to claim and would likely be awarded in settlement) for fair value exchanged as consideration for Rights to receive unicoins in the future and in the event the unicoin is never launched. The Company concluded that it has a legal or contractual obligation and recorded an amount necessary to refund the amount originally paid by investors if holders’ reasonable expectation to receive unicoins is not achieved. There are currently 75,678 total holders of Unicoin Rights listed in the Company’s registry (some duplication for individuals who invested more than once may be reflected in this total), including the holders of discretionary Unicoin Rights, and 4,573 purchasers worldwide. Of these, approximately 1,336 (1.77% of total holders and 29.21% of purchasers) are accredited and 3,237 (70.79% of holders) are not accredited or were not verified. Note that non-accredited holders or those not verified are either non-US Persons who purchased pursuant to Regulation S, or were given Unicoin Rights for free, and thus were not sold Unicoin Rights. The Company will no longer issue Unicoin Rights to U.S. domiciled investors who are not accredited. As of September 30, 2024 and December 31, 2023, the Company has issued rights to acquire 7.1 6.2 113,779 84,674 During the three months ended September 30, 2024 and 2023, the Company paid operating expenses to employees and service providers by issuing Unicoin Rights with a fair value of $ 5,354 929 11,923 39,925 The following table summarizes the components of the Unicoin Rights financing obligation recorded on the Company’s condensed consolidated balance sheet as of September 30, 2024 and December 31, 2023: Schedule of components of the unicoin rights financing obligation Outstanding Unicoin Rights and Nature / Category of September 30, December 31, Unicoin Right Holder Form of Consideration Units Amount Units Amount Sales to Investors Cash, Digital Assets and Treasury Stock 1,806,988,668 $ 41,622,352 1,763,813,346 $ 38,198,488 Unicoin Inc. Shareholders Non-Cash Dividends 727,725,875 72,773 727,594,375 72,772 Employee, Contractors, Directors Discretionary Compensation 521,771,178 52,177 340,112,801 34,012 Service Providers, Influencers and Employees Services and Employee Labor 269,663,344 36,014,251 243,287,273 25,603,663 Subtotal 3,326,149,065 $ 77,761,552 3,074,807,795 $ 63,908,935 ITSQuest Contingent Divestiture Amendment Contract Amendment 20,000,000 1,780,000 20,000,000 1,780,000 Five-Year Deferred Payment Plan Cash and Treasury Stock 3,285,047,835 * 23,509,119 3,101,478,719 * 17,047,143 Ten-Year Prepaid Plan Cash 8,337,046 2,165,862 8,175,047 * 1,937,944 Asset Swap Agreement and Related Commissions Land 464,743,507 8,562,208 - - Total 7,104,277,453 $ 113,778,741 6,204,461,561 $ 84,674,022 * Unicoin Rights certificates for Units under the Five-Year Deferred Payment Plan and the Ten-Year Prepaid Plan will not be issued until the purchase transaction is completed under the terms discussed in the explanatory sections below for “Five-Year Deferred Payment Plan” and “Ten-Year Prepaid Plan”. Sales to Investors As of September 30, 2024 and December 31, 2023, the Unicoin Rights financing obligation associated with sales to investors amounted to $ 41,622 38,198 0.01 0.75 Dividend Issued to Shareholders The Company declared and issued a non-cash dividend of Unicoin Rights, on a pro-rata basis, to all shareholders of record as of the dividend declaration date of February 10, 2022. This non-cash dividend was the initial issuance of Unicoin Rights, prior to finalizing any plan to market and sell Rights in connection with any of the Company’s financing rounds, and at the time of the pro-rata distribution, management and the Board had not yet ascribed a value to such Rights. As a result, the Company has ascribed a de minimis value to all Unicoin Rights issued to shareholders on February 10, 2022. As of September 30, 2024 and December 31, 2023, the Unicoin Rights financing obligation associated non-cash dividend of Unicoin Rights amounted to $ 73 Discretionary Payments to Employees, Contractors and Directors The Company has issued Unicoin Rights to certain employees, Board members and external contractors/consultants as discretionary awards. These Unicoin Rights were issued on a discretionary basis and do not indicate that employees, Board members or contractors/consultants are being rewarded with a specific value attributable to past or future services rendered by such individuals. The Unicoin Rights were also not issued as a replacement for, or in lieu of, cash or equity awards due under any type of pre-determined bonus or other incentive plan that quantifies a value that the holders are entitled to as a result of their services or performance. The Company believes that, because of the nature of these discretionary awards (i.e., nothing of specific value was exchanged to the Company in return), together with the legal disclaimer of any obligation to launch the unicoin within the terms of the Unicoin Rights agreement, on a per Unicoin Right basis, the amount that holders would be entitled to if the Unicoin is not ultimately launched is de minimis in relation to the actual fair value per Unicoin Right. As of September 30, 2024 and December 31, 2023, the Unicoin Rights financing obligation associated with discretionary payments to employees, contractors and directors amounted to $ 52 34 Issued to Service Providers, Influencers and Employees The Company has issued Unicoin Rights in exchange for services from advertising agencies, marketing firms and other vendors. Also, the Company has issued Unicoin Rights as part of the compensation package negotiated with certain employees. The related contracts for these third-party providers and employees specify the value provided, as negotiated by these parties, and the number of Unicoin Rights accepted as compensation for the dollar value of those services. Similar to investors, service providers exchanged a specified, negotiated value in exchange for Unicoin Rights and has rights to receive either 1) the negotiated number of unicoins upon development or launch, or 2) payment of cash equivalent to the value of services provided. In addition, from time to time the Company engages Influencers to promote unicoins and/or the Unicorn Hunters show in exchange for Unicoin Rights. The form of Influencer engagement may include promoting unicoin in a social media post, making brief reference in a speech, posting about unicoin on a website or any other media form. These contracts do not specify the value of services rendered by Influencer nor the specific format of engagement required. Because an “engagement” can represent something as simple as brief mention in a speaking engagement, or posting on a social media account, etc. management determined there is very little effort involved by the Influencer in order to perform services in a manner consistent with the contractual terms. As of September 30, 2024 and December 31, 2023, the Unicoin Rights financing obligation associated with Unicoin Rights issued to service providers, influencers and employees amounted to $ 36,014 25,604 Five-Year Deferred Payment Plan In August 2022 the Company began offering a five-year deferred payment plan (the “deferred payment plan”) to investors in its ongoing Unicoin Rights offering. The deferred payment plan permits investors to purchase Unicoin Rights immediately and pay for such Unicoin Rights in five equal annual installments, with the first installment due one year after the date of purchase. Purchases through the deferred payment plan requires that investors provide collateral to the Company having a value of up to 20% of the total purchase price of the purchased Unicoin Rights. Collateral can be in the form of Company common stock owned by the investor, Unicoin Rights already owned by the investor, cash, digital assets or other assets with a demonstrable value, at the Company’s discretion, if such assets can be transferred to the Company or a valid lien on such assets can be secured. Pursuant to the terms of the installment payment plan, both the pledged collateral and the Unicoin Rights being purchased under the installment plan will be forfeited to the Company if the investor fails to make any of the five annual installment payments. The following table summarizes the pledged collateral pursuant to the deferred payment plan as of September 30, 2024 and December 31, 2023: Schedule of pledged collateral Estimated Fair Value of Form of Collateral Received September 30, December 31, Cash $ 886,850 $ 870,715 Digital Assets 115,997 127,840 Non-Unicoin Inc. Stock 1,771,180 1,771,180 Unicoin Inc. Shares of Common Stock 3,426,344 4,457,432 Unicoin Rights 29,570,707 17,135,029 Real Estate 15,586,914 13,129,514 Total $ 51,357,992 $ 37,491,710 The fair value of the collateral received by Company is determined as follows: ○ Cash – Based on the value of cash received. ○ Digital Assets – Fair value is determined based on quoted prices on the active exchanges as of the balance sheet date for the reporting period. ○ Non Unicoin Inc. Stock – Fair value is determined based on quoted prices on the active exchanges as of the balance sheet date for the reporting period. ○ Unicoin Inc. Common Stock – Based on fair value of common stock, as of the balance sheet date for the reporting period, determined with the assistance of a third-party valuation firm. ○ Unicoin Rights – Based on fair value of Unicoin Rights, as of the balance sheet date for the reporting period, determined with the assistance of a third-party valuation firm. ○ Real Estate – Based on third-party appraisal near the date the real estate was accepted as collateral. Ten-Year Prepaid Plan In November 2022 the Company began offering a ten-year prepaid plan (the “prepaid plan”) to investors in its Unicoin Rights offering. Under the prepaid plan, the investor remits cash or digital asset deposits (the “principal”) for a period of up to ten years. After the first year (the “maturity date”), the investor can either withdraw the principal or apply it towards the purchase of unicoins at 20 cents per unit. Five years after the deposit (the “maturity”), the investor earns a cumulative interest of 50% of the principal, which qualifies toward the withdrawal or purchase of unicoins. As of September 30, 2024 and December 31, 2023, cumulative cash receipts of $ 2,166 1,938 1,630 867 268 921 268 149 ITSQuest Contingent Divestiture Amendment In December 2022, the Company issued 20 million Unicoin Rights to the previous owners of ITSQuest as part of the consideration given in exchange for amending ITSQuest’s contingent divestiture provision. A total of $ 1,780 Asset Swap Agreement and Related Commission On October 9, 2023, the Company entered into an Asset Swap Agreement with Cesar Armando Sánchez Roberto, a resident of Venezuela, wherein the Company agreed to provide a total of 1,746,497 Unicoin Rights in exchange for real estate assets consisting of 175.265 square meters of land, located in Fundo el Chuponal del Sector la Entrada, Municipio Naguanagua Edo Carabobo, Venezuela. In March 2024, the Company completed its due diligence, released 1,746,497 Unicoin Rights and received the title for the real estate assets. 624 711 624 87 On February 9, 2024, the Company entered into an Asset Swap Agreement with Vessa Jenine Rinehart-Phillips, a U.S. Citizen, wherein the Company agreed to provide a total of 747,600 Unicoin Rights in exchange for real estate assets consisting of vacant land city of California City. 6 On August 7, 2023, Unicoin entered into an Asset Swap Agreement with Electroquimica del Neuquen S.A., an Argentine corporation (the “Argentina Seller”), pursuant to which the Argentina seller acquired rights to obtain 420,000,000 On December 20, 2023, a deed of assignment (the “Deed”) of rights to explore for copper deposits in the Argentina Real Estate Assets was signed by the Argentina Seller and the Company. According to Argentine law, the Deed is required to be filed with and approved by the State Government, Mining Registry (Provice of Neuquen), for the transfer to be effective. Pursuant to the terms of the Deed, the Argentina Seller was required to register the transfer of ownership of the Argentina Real Estate Assets to the Company with the local mining registry within 10 business days of the execution of the Deed, and as of February 23, 2024, did not do so. On July 23, 2024, the Company formally registered with the Province of Neuquen the transfer of the exploration rights to the Company. Therefore, the Company deems this transaction as executed on July 23, 2024. Because of the contingencies regarding the registration and the fact that management had not become the owner of record until July 23, 2024, management had not previously recorded this transaction on the Company’s balance sheet. Upon the registration on July 23, 2024, the Company recorded the mining exploration rights within the Investment in Land asset of and a corresponding Unicoin Rights Financing Obligation in its consolidated balance sheet amounting to $7,100 thousand, which consisted of the fair value of the mining exploration rights as determined by a third-party appraisal. In addition, the Company issued 42 million Unicoin Rights to a Real Estate broker, recording commission expense and the corresponding Unicoin Rights Financing Obligation of $710 thousand. Unicoin Rights Issued to Related Parties The Unicoin Rights issuances discussed above include a total of 892 million Unicoin Rights, and the respective Unicoin Rights Financing Obligation of $3,428 thousand, which represent the cumulative amounts issued to related parties during the nine months ended September 30, 2024. The composition of this is summarized in the following table: Schedule of unicoin rights issued to related parties Outstanding Unicoin Rights and September 30, December 31, Nature / Category Relationship Units Amount Units Amount Sales to Investors Officers and Directors 1,006,000 $ 11,200 3,000,000 $ 30,000 Unicoin Inc. Shareholders (Dividends) Officers and Directors 548,392,541 54,839 542,425,284 54,242 Discretionary Awards Officers and Directors 103,339,548 12,014 89,329,000 8,933 Consideration for Services Officers and Directors 12,860,370 1,569,989 70,895,600 12,723,470 ITSQuest Contingent Divestiture Amendment Former Owners of ITSQuest 20,000,000 1,780,000 20,000,000 1,780,000 Five-Year Deferred Payment Plan Officers and Directors 206,000,000 - 251,666,500 17,500 Total 891,598,459 $ 3,428,042 977,316,384 $ 14,614,145 As of September 30, 2024 and December 31, 2023, the Company held approximately $ 65 269 Transaction loss on Repurchase of Unicoin Rights During the three and nine months ended September 30, 2024, the Company recorded a transaction loss on repurchase of Unicoin Rights amounting to $ 719 6,551 - During the three and nine months ended September 30, 2024, the transaction loss included $719 thousand and $6,452 thousand, respectively, due to investors under the five-year deferred payment plan that paid installments using previously acquired Unicoin Rights as consideration. This component of the transaction loss results from differences between the fair value of the Unicoin Rights as of the time of installment under the five-year deferred payment plan compared to the initial acquisition cost of such Unicoin Rights. - During the three and nine months ended September 30, 2024, the transaction loss included $0 and $99 thousand, respectively, from repurchased Unicoin Rights from investors. This component of the transaction loss represented the excess of cash proceeds over the Unicoin Right Financing Obligation that was previously recorded when the investor initially acquired the Unicoin Rights.

COMMON STOCK

COMMON STOCK	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
COMMON STOCK	NOTE 8 – COMMON STOCK The Company is authorized to issue 1,000,000,000 780,824,168 773,232,422 739,434,291 732,320,282 Issuance of Common Stock For the three months ended September 30, 2024 and 2023, the Company issued common stock as follows: Schedule of issuance of common stock Three Months Ended September 30, 2024 Common Stock Issuances by Round Shares Weighted Proceeds Round 6 1,004,410 $ 0.40 $ 401,764 Round 7 770,100 1.00 770,100 Total stock issued 1,774,510 $ 1,171,864 The Company did not issue any common stock to investors during the three months ended September 30, 2023. For the nine months ended September 30, 2024 and 2023, the Company issued common stock as follows: Nine Months Ended September 30, 2024 Common Stock Issuances by Round Shares Weighted Proceeds Round 6 5,253,029 0.40 $ 2,101,211 Round 7 1,539,965 1.00 1,539,965 Total stock issued 6,792,994 $ 3,641,176 * * Total proceeds from the issuance of common stock for the nine months ended September 30, 2024 of $3,641 thousand consisted of $3,538 thousand, $94 thousand and $9 thousand in cash, digital assets and USDC, respectively. Nine Months Ended September 30, 2023 Common Stock Issuances by Round Shares Weighted Proceeds Round 4a and 4b 8,000 2.06 $ 16,500 Round 5* 6,979 3.58 25,000 Total stock issued 14,979 $ 41,500 * In the nine months ended September 30, 2023, the Company issued 34 shares as part of Round 5 to correct a previously issued stock certificate. No additional proceeds were collected as part of the correction. All shares were issued from the Company’s pool of authorized common stock, which rights and privileges are discussed above and were the same for all shares issued to date. Each funding round was available for a defined period with a specified price per share and did not overlap with other funding rounds. Investors that subscribed during a specific round, locked the pricing offered for that round and Company had a limited time to close on the issuance of shares. Once a funding round was fully subscribed to and committed, management evaluated capital needs and determined the price for the following round. Repurchases of Common Stock During the three months ended September 30, 2024 and 2023, the Company repurchased 28,136 3,430 11 1 Consideration paid of $11 thousand during the three months ended September 30, 2024, consisted of Unicoin Rights with a fair value of $11 thousand. 477,737 14,825 172 5 Of the $172 thousand recorded to Additional Paid-In-Capital during the three months ended September 30, 2024, the Company issued Unicoin Rights with a fair value of $167 thousand and paid payroll taxes on behalf of an employee amounting to $5 thousand. Shares of common stock reserved for future issuance were as follows: Schedule of common stock reserved September 30, December 31, Stock options outstanding (Note 9) 55,310,881 55,535,881 Warrants for common stock (Note 10) 9,800,000 10,310,000 Restricted stock units (Note 9) 26,110 84,862 Non-cash Dividend of Unicoin Rights As discussed in Note 7, in connection with a February 10, 2022 board consent, the Company declared a non-cash dividend of one Unicoin Right per each common share of record held on February 10, 2022. Approximately 731 million Unicoin Rights were issued as non-cash dividends aggregating to $73 thousand, or $0.0001 per share and was recorded as a reduction of additional paid-in-capital and an increase to the Unicoin Rights liability in the Company’s condensed consolidated balance sheet.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
STOCK-BASED COMPENSATION	NOTE 9 – STOCK-BASED COMPENSATION Stock Options Options to purchase common stock are granted at the discretion of the Board of Directors, a committee thereof or, subject to defined limitations, an executive officer of the Company to whom such authority has been delegated. The Company provides discretionary awards such as nonqualified stock options as well as stock awards, any or all of which may be made contingent upon the achievement of performance criteria. The Company at its discretion determines the terms and conditions of the award, including the time or times at which an option may be exercised, the methods by which such exercise price may be paid, and the form of such payment. Options are generally granted with an exercise price ranging from $ 0.0001 2.00 The Company recorded stock-based compensation expense of $ 0 The following is a summary of stock option activity for the nine months ended September 30, 2024: Schedule of assumptions used Number of Weighted Weighted Aggregate Beginning balance January 1, 2024 55,535,881 $ 0.031 5.61 $ 18,619,327 Granted - Exercised (230,000 ) Cancelled - Adjustments 5,000 Ending balance September 30, 2024 55,310,881 $ 0.031 5.11 $ 20,181,982 Vested and exercisable as of September 30, 2024 55,310,881 $ 0.031 5.11 $ 20,181,982 Restricted Stock Units (“RSUs”) RSUs Classified as Equity During 2021, the Company amended certain employment agreements for some of its employees that enabled those employees to receive stock awards worth a fixed dollar amount, either: (i) at end of every month in certain instances; or (ii) on the first anniversary of their respective employments in other instances. The revised employment agreement specifies the maximum number of shares to be issued upon vesting to the respective employees. Equity-classified RSUs’s have a grant-date fair value equal to the fair market value of the underlying stock on the grant date less present value of expected dividends. These awards vest immediately. The following is a summary of RSU activity for the nine months ended September 30, 2024: Schedule of liability and restricted stock units Number of Beginning balance - January 1, 2024 84,862 Granted - Vested (58,752 ) Forfeited - Ending balance - September 30, 2024 26,110 The Company recorded $ 13 33 40 108 Unicorns Common Stock Awards On March 14, 2021, Unicorns, a majority-owned subsidiary of the Company, granted Unicorns Common Stock Awards to the executive producers of the Unicorn Hunters TV show. These awards have a grant-date fair value equal to the fair market value of the underlying Unicorns stock on the grant date less present value of expected dividends. During the three and nine months ended September 30, 2024, the Company recorded stock-based compensation expense within the Cost of Revenues line item of $ 0 100 100 During the three and nine months ended September 30, 2024 and 2023 substantially all stock-based compensation expense was classified as general and administrative expense.

WARRANTS

WARRANTS	9 Months Ended
	Sep. 30, 2024
Warrants
WARRANTS	NOTE 10 – WARRANTS In connection with the execution of multiple Private Placement Memoranda during the years ended December 31, 2018 and 2017, the Company granted sales commission warrants to purchase shares of the Company’s common stock at exercise prices ranging from $0.001 to $1.00 per share with a term of 10 years from the closing date of each offer. These were considered to be share issuance costs and were recognized in Additional Paid in Capital. Common stock purchase warrants issued and currently outstanding are recorded at their initial fair value and reported in stockholders’ equity (deficit) as increases to additional paid-in capital. These warrants were reported as equity, rather than liabilities, since (i) the warrants may not be net-cash settled, (ii) the warrant contractually limits the number of shares to be delivered in a net-share settlement, and (iii) the Company has sufficient unissued common shares available to settle outstanding warrants. Subsequent changes in fair value from the warrants’ initial fair value are not recognized as long as the warrants continue to be classified as equity. As of September 30, 2024 and December 31, 2023 all warrants were classified as equity with a weighted average grant date fair value of $0.02. The table below summarizes warrant activity for the three months and nine months ended September 30, 2024: Schedule of common stock warrants Number of Beginning balance as of January 1, 2024 10,310,000 Granted - Exercised (510,000 ) Forfeited - Ending balance as of September 30, 2024 9,800,000

LEASES

LEASES	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
LEASES	NOTE 11 – LEASES The Company leases its office facilities under operating lease arrangements with varying expiration dates through 2028. Operating lease ROU assets and operating lease liabilities are recognized at the lease commencement date based on the present value of the lease payments over the lease term. ROU assets also include adjustments related to prepaid or deferred lease payments. As the Company’s leases do not provide an implicit rate, it uses the incremental borrowing rate based on the information available at lease commencement date in determining the present value of lease payments. Options to extend a lease are included in the lease term when it is reasonably certain that the Company will exercise such options. As of September 30, 2024, the remaining lease term of the Company’s operating leases ranges from less than one year to five years. The components of operating lease expense are as follows: Schedule of operating lease expense Nine Months Ended 2024 2023 Operating lease expense $ 151,284 $ 118,570 Short-term lease expense 140,745 147,777 Total operating lease expense $ 292,029 $ 266,347 Three Months Ended 2024 2023 Operating lease expense $ 52,391 $ 39,345 Short-term lease expense 62,784 40,524 Total operating lease expense $ 115,175 $ 79,869 The Company excludes leases with a term of 12 months or less from its consolidated balance sheets. For the nine months ended September 30, 2024 and September 30, 2023, the Company recorded operating lease expense of $140 140,745 147,777 62,784 40,524 Supplemental balance sheet information related to operating leases was as follow: Supplemental balance sheet information related to operating leases As of September 30, December 31, 2023 Operating leases Assets: Operating lease right-of-use assets $ 215,420 $ 313,655 Liabilities: Current portion of operating lease liabilities $ 135,762 $ 159,679 Operating lease liabilities, noncurrent 85,307 160,470 Total operating lease liabilities $ 221,069 $ 320,149 Other information: Weighted-average remaining lease term (in years) 1.3 1.8 Weighted-average discount rate % 10.00 % 10.00 % As of September 30, 2024, future maturities of operating lease liabilities were as follows: Schedule of maturities of operating lease liabilities Amount 2024 (October 1 through December 31) $ 43,803 2025 133,475 2026 43,655 2027 12,578 2028 10,915 Future operating lease payments 244,426 Imputed interest (23,357 ) Total operating lease liabilities 221,069 Current portion (135,762 ) Operating lease liabilities, noncurrent $ 85,307 The Company did no

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12 – COMMITMENTS AND CONTINGENCIES From time to time, the Company may be subject to legal proceedings and claims in the ordinary course of business. The Company is currently not aware of any legal proceedings or claims that will have, individually or in the aggregate, a material adverse effect on its condensed consolidated business, financial condition, operation results or cash flows. The Company has agreed to indemnify its directors and executive officers for costs associated with any fees, expenses, judgments, fines and settlement amounts incurred by any of these persons in any action or proceeding to which any of those persons is, or is threatened to be, made a party by reason of the person’s service as a director or officer, including any action by the Company, arising out of that person’s services as the Company’s director or officer or that person’s services provided to any other company or enterprise at the Company’s request. The Company may also be subject to indemnification obligations by law with respect to the actions of its employees under certain circumstances and in certain jurisdictions. As discussed in Note 2, the Share Exchange Agreement that the Company entered into in order to acquire a majority stake in ITSQuest, contains a contingent divestiture provision whereby if certain conditions are not met the Company will be required to divest itself of the acquired ITSQuest equity by returning the same to the founders of ITSQuest, and such founders shall be entitled to retain the shares of the Company received pursuant to the Exchange Agreement. The Company has assessed that it is unlikely it will achieve either of the two trigger events necessary to avoid divestiture of ITSQuest. If the Company is not able to achieve an initial offering of its Common Stock or an initial registration of its unicoins, sufficient to meet the criteria outlined in the Amended SEA , or is unable to negotiate an extension with ITSQuest, on or before December 31, 2024, the trigger event would cause the loss of ITSQuest-associated revenue to the Company while resulting in the Company having issued equity to the ITSQuest founders for only nominal consideration. The Company anticipates the divestiture of ITSQuest may lead to a loss on disposition and such loss may be material to the Company’s future financial position, results of operations and cash flows for periods including the disposition and thereafter. As of the filing date of this Quarterly Report on Form 10-Q, the Company has assessed that it is unlikely it will achieve either of the two trigger events necessary to avoid divestiture of ITSQuest. For further details regarding the potential impact of a divestiture, refer to the Risk and Uncertainties section of Note 2 – Summary of Significant Accounting Policies. Asset Swap Agreements As of September 30, 2024, the Company has signed certain asset swap agreements where consideration consisted of unicoins. Because the unicoin has not been launched yet, management can’t yet ascertain control over the assets included in such Asset Swap Agreements. Accordingly, management has not recorded these transactions in the balance sheet. The following represents summaries of each transaction: - In relation to an Asset Swap Agreement the Company entered on July 27, 2023 with Eugenio de la Torre, a U.S. resident, wherein the Company agreed to provide a total of 36,400,000 Unicoin rights in exchange for real estate assets consisting of an agricultural farm called La Esperanza in Cumaribo, Vichada, Colombia. The agreement includes a project failure clause in which if the unicoin is not tokenized, the agreement would be deemed as terminated. Upon the agreement termination, the asset and the Unicoin Rights would go back to the seller and purchaser, respectively. Accordingly, management has not met control criteria for recognition of this transaction in the balance sheet. - In February 2024, the Company acquired vacant farmland in Puerto Carreño Guacamayas, Colombia, having an appraised value of approximately $1,300,000. Final transfer of title for such land is contingent upon tokenization and release of unicoins to the seller within twelve months of the closing date, and therefore if such condition is not met, the transaction may be terminated. The agreement includes a project failure clause in which if the unicoin is not tokenized, the agreement would be deemed as terminated. Upon the agreement termination, the asset and the Unicoin Rights would go back to the seller and purchaser, respectively. Accordingly, management has not met control criteria for recognition of this transaction in the balance sheet. - On April 2, 2024, the Company closed a transaction with New World Properties SPV, Inc., a Bahamas corporation (“New World”), wherein the Company acquired the beneficial interests in two entities that each own specified parcels of land in the Bahamas – Long Island Investments Ltd, and Newport Harbour Ltd., both Bahamian entities, for a combined purchase price of $554,431 thousand, payable in Unicoin Rights. The agreement includes a project failure clause in which if the unicoin is not tokenized, the agreement would be deemed as terminated. Upon the agreement termination, the asset and the Unicoin Rights would go back to the seller and purchaser, respectively. Accordingly, management has not met control criteria for recognition of this transaction in the balance sheet. - On June 26, 2024, the Company entered into an Asset Swap Agreement (the “Asset Swap Agreement”) dated June 26, 2024, by and between the Company and Victor Raul Montenegro Criado, an individual citizen of Peru, and Villa Paradiso S.A.C., a company established under the laws of Peru (together, the “Seller”) pursuant to which Seller shall acquire rights to obtain 61,795,216 rights to receive unicoin security tokens from the Company in exchange for the disposition of 100% of the ownership interest in Buona Vista – Casas Club & Resort S.A.C., a Peruvian entity that owns certain real estate assets described in the Asset Swap Agreement (the “Real Estate Assets”) of the Seller to the Company (the “Transaction”). Consideration is payable in three tranches, based upon construction milestones with respect to the Real Estate Assets. As of the date of this report, this agreement remains subject to due diligence and has not yet closed, title has not transferred, and no unicoin rights have been issued in connection therewith. Accordingly, management has not met control criteria for recognition of this transaction in the balance sheet.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 13 – RELATED PARTY TRANSACTIONS Unicoin Rights Issued to Related Parties As discussed in Note 7, a total of 892 3,428 977 14,614 Loan from Chief Executive Officer During the nine months ended September 30, 2024, the Company paid in full a $ 51 51 395

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 14 – INCOME TAXES The Company recorded income tax expense of $ 61 43 1.0 0.9 236 151 0.8 1.4 no

NET LOSS PER SHARE

NET LOSS PER SHARE	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
NET LOSS PER SHARE	NOTE 15 – NET LOSS PER SHARE Net loss per common share is calculated in accordance with ASC Topic 260, Earnings Per Share Calculation of net loss per share is as follows for the three months and nine months ended September 30 2024 and September 30, 2023 respectively: Schedule of earning per shares basis and diluted Three Months Ended Nine Months Ended Basic and Diluted: 2024 2023 2024 2023 Numerator: Net loss attributable to Unicoin Inc. per consolidated statements of operations $ (6,951,261 ) $ (4,952,843 ) $ (29,269,541 ) $ (11,005,378 ) Denominator: Weighted average common shares outstanding used to compute basic and diluted loss per share 738,495,097 733,517,657 734,803,371 733,475,323 Net loss per common share attributable to Unicoin Inc., basic and diluted $ (0.01 ) $ (0.01 ) $ (0.04 ) $ (0.02 ) The following table presents the potentially dilutive shares that were excluded from the computation of diluted net loss per share of common stock attributable to common stockholders, because their effect was anti-dilutive: Schedule of potentially dilutive shares Three Months Ended Nine Months Ended 2024 2023 2024 2023 Stock options outstanding (Note 9) 55,310,881 55,535,881 55,310,881 55,535,881 Warrants for common stock (Note 10) 9,800,000 10,310,000 9,800,000 10,310,000 Restricted stock units (Note 9) 26,110 254,446 26,110 254,446

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
SEGMENT INFORMATION	NOTE 16 – SEGMENT INFORMATION Operating segments are defined as components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker, or decision-making group in deciding how to allocate resources and in assessing performance. The Company evaluates operating results based on measures of performance, including revenues and profit (loss). The Company currently operates in the following three reporting segments: SaaS, TaaS and Unicorn Hunters. The legacy operations of the SaaS business are currently being phased out of operations through customer attrition, and are no longer the focus of the Company’s efforts. The Company’s reportable segments consist of SaaS, TaaS and Unicorn Hunters. The Company determines its operating segments based on how the chief operating decision maker (“CODM”) manages the business, allocates resources, makes operating decisions and evaluates operating performance. The Company’s CODM is the Chief Executive Officer. The Company’s CODM reviews financial information presented on a consolidated basis accompanied by information about revenue and cost of revenue by services type along with gross profit for purposes of allocating resources and evaluating financial performance, as such the Company has disclosed segment information up to gross profit for each operating segment. Furthermore, the Company’s revenues are derived from the United States and foreign countries which includes the South American and European regions (“Foreign countries”). The following tables set forth certain reportable segment information relating to where the Company derived its revenue for the three months ended September 30, 2024, and 2023: Schedule of revenue from segments Three Months Ended September 30, 2024 2023 United Foreign Consolidated United Foreign Consolidated Staffing revenues $ 4,860,351 $ 58,202 $ 4,918,553 $ 5,510,920 $ 119,376 $ 5,630,296 Subscription revenues 48 8,814 8,862 208 1,324 1,532 Unicorn Hunters 8 - 8 87 - 87 Total revenues $ 4,860,407 $ 67,016 $ 4,927,423 $ 5,511,215 $ 120,700 $ 5,631,915 The following tables set forth certain reportable segment information relating to where the Company derived its revenue for the nine months ended September 30, 2024, and 2023: Nine Months Ended September 30, 2024 2023 United Foreign Consolidated United Foreign Consolidated Staffing revenues $ 15,287,702 $ 197,938 $ 15,485,640 $ 14,056,955 $ 346,739 $ 14,403,694 Subscription revenues 144 23,556 23,700 1,141 7,265 8,406 Unicorn Hunters 852 2,591 2,676 2,764 1,511 4,275 Total revenues $ 15,287,931 $ 224,085 $ 15,512,015 $ 14,060,860 $ 355,515 $ 14,416,375 The following tables set forth certain reportable segment information relating to the Company’s operations for the three months ended September 30, 2024 and 2023: Schedule of operations from operations Three Months Ended September 30, 2024 SaaS TaaS Unicorn Consolidated Revenues $ 8,862 $ 4,918,553 $ 9 $ 4,927,424 Cost of revenues - 3,928,387 5,850 3,934,237 Gross profit (loss) $ 8,862 $ 990,166 $ (5,841 ) $ 993,187 Three Months Ended September 30, 2023 SaaS TaaS Unicorn Consolidated Revenues $ 1,532 $ 5,630,296 $ 87 $ 5,631,915 Cost of revenues  - 4,500,314 - 4,500,314 Gross profit $ 1,532 $ 1,129,982 $ 87 $ 1,131,601 The following tables set forth certain reportable segment information relating to the Company’s operations for the nine months ended September 30, 2024 and 2023: Nine Months Ended September 30, 2024 SaaS TaaS Unicorn Consolidated Revenues $ 23,700 $ 15,485,639 $ 2,676 $ 15,512,015 Cost of revenues - 12,337,669 122,565 12,460,234 Gross profit (loss) $ 23,700 $ 3,147,970 $ (119,889 ) $ 3,051,781 Nine Months Ended September 30, 2023 SaaS TaaS Unicorn Consolidated Revenues $ 8,406 $ 14,403,694 $ 4,275 $ 14,416,375 Cost of revenues - 11,437,379 29,634 11,467,013 Gross profit $ 8,406 $ 2,966,315 $ (25,359 ) $ 2,949,362 There were no material transactions between reportable segments during the nine months ended September 30, 2024 and 2023. Assets by reportable segment and operating costs by reportable segment are not presented as the Company does not allocate assets to its reportable segments, nor is such information used by management for purposes of assessing performance or allocating resources.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 17 – SUBSEQUENT EVENTS Management has evaluated subsequent events through the date of issuance of these condensed consolidated financial statements and has determined that there are no subsequent events outside the ordinary scope of business that require adjustment to, or disclosure in, the condensed consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with GAAP and include the accounts of the Company, its wholly owned subsidiaries, SheWorks! and Yandiki (for periods prior to its June 2023 merger with SheWorks!), as well as ITSQuest and Unicorns. These entities are consolidated in accordance with Accounting Standards Codification (“ASC”) 810, Consolidations . 51 71.88% 66.67% On February 21, 2024, the Company’s majority owned subsidiary, Unicorns, issued 5,000,000 66.67% 62.50% On March 11, 2024, Moe Vela sold his entire ownership in Unicorns of 7,500,000 62.50% 71.88% Certain information and note disclosures normally included in consolidated financial statements prepared in accordance with GAAP have been condensed or omitted. Accordingly, these unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes for the years ended December 31, 2023 and 2022 included in the Company’s Form 10-K for the year ended December 31, 2023. The audited condensed consolidated balance sheet as of December 31, 2023, included herein, was derived from the audited consolidated balance sheet of the Company as of that date.
Variable Interest Entity	Variable Interest Entity The Company’s policy is to consolidate all subsidiaries or other entities in which it has a controlling financial interest. The consolidation guidance under ASC 810 requires an analysis to determine if an entity should be evaluated for consolidation under the voting interest entity (“VOE”) model or the variable interest model (“VIE”). Under the VOE model, controlling financial interest is generally defined as majority ownership of voting interests. The consolidated financial statements include the accounts of all subsidiaries or other entities in which the Company has a direct or indirect controlling financial interest. The Company assesses all entities in which it has a significant economic, ownership or other financial interest for consolidation on a case-by-case basis depending on the specific facts and circumstances surrounding each entity. Pursuant to ASC 810, the Company first evaluates whether it holds a variable interest in an entity. The Company considers all economic interests, including proportionate interests through related parties, to determine if such interests are considered a variable interest. For any entity where the Company has determined that it does hold a variable interest, the Company performs an assessment to determine whether it qualifies as a VIE. The Company consolidates a VIE if it is the primary beneficiary having the power to direct the activities that most significantly affect the economic performance of the VIE as well as the obligation to absorb losses and the right to receive benefits that could be significant to the VIE. Management evaluated whether Unicorns meets the criteria for classification as a VIE or as VOE and concluded that Unicorns meets the criteria of a VIE. Management further concluded that the Company is the primary beneficiary of Unicorns because the Company has the power to direct the activities that most affect its economic performance and further has the obligation to absorb losses and the right to receive benefits that could be significant to the VIE. Accordingly, the Company is required to consolidate Unicorns as a VIE.
Use of Estimates	Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires the Company to make estimates and assumptions in the condensed consolidated financial statements and accompanying notes. Significant estimates and assumptions made by the Company include: the valuation of Unicoin Rights and the related embedded feature, valuation of non-cash contract consideration received from certain investors in Unicoin Rights, the valuation of non-cash consideration received from Unicorns customers and the associated revenue recognition; valuation of investments in private companies; valuation of land and other real estate received in exchange for Unicoin Rights; valuation of the Company’s common stock as a private company, valuation of the NCI in ITSQuest; valuation of the ITSQuest contingent divestiture; determination of the useful lives assigned to intangible assets; assessments for potential impairment of goodwill and acquisition related intangible assets; assessments of the recoverability of accounts receivable and determination of the fair value of certain stock awards issued. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable, the result of which forms the basis for making judgements about the carrying values of assets and liabilities. Actual results could differ materially from those estimates.
Risks and Uncertainties	Risks and Uncertainties The Company is subject to a number of risks that are similar to those which other companies of similar size in its industry are facing, including, but not limited to, the need for additional capital (or financing) to fund operations, competition from substitute products and services from larger companies, protection of proprietary technology, dependence on key customers, dependence on key individuals, and risks associated with changes in information technology. Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash, cash equivalents and accounts receivable. The Company’s cash and cash equivalents are held in accounts with major financial institutions, and, at times, exceed federally insured limits. As of September 30, 2024 and December 31, 2023, respectively, the Company had $ 3,205 5,657 33 As discussed in Note 5, the Company has accepted digital assets as consideration from certain investors in exchange for equity, debt or Unicoin Rights issued by the Company. Digital asset market values are subject to significant fluctuations based on supply and demand for such digital assets and other factors. The Company can either hold, sell, or use digital assets as payment to vendors. Digital asset price risk could adversely affect future operating results including earnings, cash flows and the Company’s ability to meet its ongoing obligations. The following table summarizes the Company’s revenues from customers that contributed to at least 10% of total revenues: Schedule of revenues from customers Revenues as a % of Total Revenues Three Months Ended Nine Months Ended Customer Reference 2024 2023 2024 2023 Customer A 27 % 24 % 28 % 23 % Customer B - - * 11 % 10 % * Revenue from this customer did not amount to 10% or more of total revenues during the period reported. The following table summarizes the Company’s accounts receivable from customers that contributed to at least 10% of total accounts receivable, net: Accounts Receivable Customer Reference September 30, December 31, Customer A 27 % - * Customer B - * 16 % Customer C 12 % - * Customer D - * 39 % * Accounts Receivable from this customer did not amount to 10% or more of Accounts Receivable as of the period reported. The Share Exchange Agreement (“SEA”) that the Company entered into in order to acquire a majority stake in ITSQuest, as amended on December 28, 2022 (as amended, the “Amended SEA”), contains a contingent divestiture provision whereby if by December 31, 2024, the Company does not either (i) engage in an initial public offering of its securities at a price of at least $10.00 per share or (ii) cause the Company’s proposed security tokens (unicoins) to become tokenized and listed on a cryptocurrency exchange with a quoted price at or above $1.00 per token, then the Company will be required to divest itself of the acquired ITSQuest equity by returning the same to the founders of ITSQuest, and such founders shall be entitled to retain the shares of the Company received pursuant to the SEA. As of the filing date of this Quarterly Report on Form 10-Q, the Company has assessed that it is unlikely it will achieve either of the two trigger events necessary to avoid divestiture of ITSQuest. If the Company is not able to achieve an initial offering of its Common Stock or an initial registration of its unicoins, sufficient to meet the criteria outlined in the Amended SEA, or is unable to negotiate an extension with ITSQuest, on or before December 31, 2024, the Company’s business, financial condition, results of operations and liquidity will be materially impacted as ITSQuest represented Company assets of $ 10,255 13,610 2,739 10,279 16,708 3,133 On August 28, 2024, the Company notified the public that it is postponing its initial coin offering (“ICO”) of unicoins in order to conduct a thorough review of its public statements, offering materials and its business in general. The Company anticipates conducting this thorough review of its compliance with applicable regulatory requirements with the assistance of a leading national law firm. The Company cannot assess at this time the exact length of the review and will work with outside legal counsel and the appropriate regulators as expeditiously as possible toward a path to continue its efforts and plans for the launch of unicoins. Loss of digital assets and USDC During the three months ended September 30, 2024, the Company identified a loss of digital assets and USDC amounting to $8 thousand and $159 thousand, respectively. The Company completed its investigation of the matter and concluded that related digital assets were misappropriated by an unknown and unauthorized outside party that bypassed the Company’s security procedures and operational infrastructure. The Company has determined it will not be able to recover those assets. Accordingly, the Company recorded a write-off of $168 thousand within the General and Administrative Expenses line item of the Statement of Operations for the three and nine months ended September 30, 2024.
Accounting Pronouncements Recently Adopted	Accounting Pronouncements Recently Adopted Financial Instruments – Credit Losses The Company adopted Accounting Standards Update (“ASU”) 2016-13, Financial Instruments – Credit Losses Measurement of Credit losses on financial instruments Under ASC 326, Accounts receivable is recorded at the invoiced amount, net of allowance for expected credit losses. The allowance for expected credit losses reduces the Account receivable balance to the estimated net realizable value. The Company regularly reviews the adequacy of the allowance for expected credit losses based on a combination of factors. In establishing any required allowance, management considers historical losses adjusted for current market conditions, the Company’s customer financial condition, the amount of any receivables in dispute, the current receivables aging, current payment terms and expectations of forward-looking loss estimates. All provisions for the allowance for expected credit losses are included as a component of general and administrative expenses on the accompanying condensed consolidated statements of operations and comprehensive loss. Accounts receivable deemed uncollectible are charged against the allowance for expected credit losses when identified. Subsequent recoveries of amounts previously written off are credited to earnings in the period recovered. The allowance for expected credit losses related to Unicorns non-cash receivables is subject to uncertainty because the fair value of the underlying private company options, warrants or shares could change subsequent to the initial determination of fair value and before receipt of the related option, warrant or share certificates. In addition, unforeseen circumstances could arise after contract inception which could impact the customer’s intent or ability to pay. Because the value of any one of the receivables associated with Unicorn’s contracts may be material, changes such as these could have a material effect on the Company’s future financial condition, results of operations and cash flows. Since the inception of Unicorn Hunters, the Company has recognized revenue in connection with seven Unicorn Hunters agreements. The total revenue amount related to these agreements was $ 10,130 0 1,510 The Company reviews each outstanding customer’s non-cash receivable balance with management of the private company customer, and records an allowance for expected credit losses if either of the following are noted: a. A specific milestone, equity financing or other event has occurred that is a clear indication that there has been a material change in the enterprise value of the private company customer since the original recording of the Unicorns accounts receivable balance and before the Company has received the underlying stock option, warrants or shares certificates. b. The Company’s review identifies facts and circumstances that have substantially changed either the private company customers’ intent or its ability to issue the stock option, warrants or shares certificates due in satisfaction of their related accounts receivable balance. To date, the Company has not recorded any credit loss expense or allowance for expected credit losses related to Unicorn Hunters non-cash receivables and the Company has not experienced any fluctuations or significant matters, relating to any of its businesses, that would require recording a material allowance for expected credit losses in any period to date.
Significant Accounting Policies	Significant Accounting Policies Other than the discussion of the Company’s accounting policy for Asset Swap Agreement and Related Commission
Revenue Recognition	Revenue Recognition Revenue Sources The Company primarily derives its revenues from three revenue streams: 1. Subscription Revenue 2. Staffing Revenue 3. Unicorns Revenue Refer to Note 16 – Segment Information for disaggregated revenue information. Revisions to Investment in Land and the Unicoin Rights Financing Obligation During the three months ended September 30, 2024, in relation to the California City asset swap agreement (as described in Note 7), the Company recorded an adjustment to decrease the fair value of the California City land parcel initially recorded within the Investment in Land line item. The California City land parcel was initially recorded at $ 267 Schedule of reclassification of assets and liabilities September 30, 2024 As Previously Adjustments As Investment in land $ 890,000 $ (260,751 ) $ 629,249 Total Assets $ 30,613,265 $ (260,751 ) $ 30,352,514 Unicoin Rights Financing Obligation $ 101,211,570 $ (260,751 ) $ 101,509,329 Total Liabilities $ 114,250,769 $ (260,751 ) $ 113,990,018 Total Liabilities and Stockholders’ Deficit $ 30,613,265 $ (260,751 ) $ 30,352,514 The adjustment noted above did not impact the Company’s Consolidated Statements of Operations (Unaudited) for the three and nine months ended September 30, 2024.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Schedule of revenues from customers	Schedule of revenues from customers Revenues as a % of Total Revenues Three Months Ended Nine Months Ended Customer Reference 2024 2023 2024 2023 Customer A 27 % 24 % 28 % 23 % Customer B - - * 11 % 10 % * Revenue from this customer did not amount to 10% or more of total revenues during the period reported. The following table summarizes the Company’s accounts receivable from customers that contributed to at least 10% of total accounts receivable, net: Accounts Receivable Customer Reference September 30, December 31, Customer A 27 % - * Customer B - * 16 % Customer C 12 % - * Customer D - * 39 % * Accounts Receivable from this customer did not amount to 10% or more of Accounts Receivable as of the period reported.
Schedule of reclassification of assets and liabilities	Schedule of reclassification of assets and liabilities September 30, 2024 As Previously Adjustments As Investment in land $ 890,000 $ (260,751 ) $ 629,249 Total Assets $ 30,613,265 $ (260,751 ) $ 30,352,514 Unicoin Rights Financing Obligation $ 101,211,570 $ (260,751 ) $ 101,509,329 Total Liabilities $ 114,250,769 $ (260,751 ) $ 113,990,018 Total Liabilities and Stockholders’ Deficit $ 30,613,265 $ (260,751 ) $ 30,352,514

FAIR VALUE MEASUREMENT (Tables)

FAIR VALUE MEASUREMENT (Tables)	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of fair value assets measured on recurring basis	Schedule of fair value assets measured on recurring basis As of September 30, 2024 Carrying Level 1 Level 2 Level 3 Total ASSETS Money market funds (included within Cash and Cash Equivalents in the condensed consolidated balance sheets) $ 2,498,215 $ 2,498,215 $ - $ - $ 2,498,215 As of December 31, 2023 Carrying Level 1 Level 2 Level 3 Total ASSETS Money market funds (included within Cash and Cash Equivalents in the consolidated balance sheets) $ 5,299,530 $ 5,299,530 $ - $ - $ 5,299,530

INVESTMENTS IN PRIVATELY-HELD_2

INVESTMENTS IN PRIVATELY-HELD COMPANIES (Tables)	9 Months Ended
	Sep. 30, 2024
Investments In Privately-held Companies
Schedule of non-cash receivables and investments in privately held companies	Schedule of non-cash receivables and investments in privately held companies September 30, December 31, Non-cash receivables $ - $ 1,509,528 Investments in privately-held companies * 10,136,528 8,627,000 Carrying value of non-cash receivables and investments in privately-held companies $ 10,136,528 $ 10,136,528 * The current carrying value of Unicorn Hunters non-cash consideration equals the fair values at which such investments were originally recorded. No impairments or upward adjustments to estimated fair values have been recorded to-date because there have been no observable factors in publicly available information on these Companies that led management to believe the carrying value of these adjustments should be adjusted.

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS INCLUDING DIGITAL ASSETS (Tables)	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of amortization expense	Schedule of finite-lived intangible assets September 30, 2024 Useful Gross Accumulated Net Intangible assets with finite lives: Customer Relationships 15 $ 3,011,000 $ 769,478 $ 2,241,522 Trade Names 5 770,000 590,333 179,667 $ 3,781,000 $ 1,359,811 $ 2,421,189 December 31, 2023 Useful Gross Accumulated Net Intangible assets with finite lives: Customer Relationships 15 $ 3,011,000 $ 618,926 $ 2,392,074 Trade Names 5 770,000 474,835 295,165 $ 3,781,000 $ 1,093,761 $ 2,687,239 Intangible assets were recorded at fair value consistent with the requirements of ASC 805 as a result of the acquisition of ITSQuest. Pursuant to ASC 820, the fair value measurement of the assets was based on significant inputs not observable in the market and represent Level 3 measurements within the fair value measurement hierarchy. Level 3 fair market values were determined using a variety of information, including estimated future cash flows and market comparable data and companies. Amortization expense related to intangible assets was $ 89 267 89 266 As of September 30, 2024, estimated future amortization was as follows: Schedule of amortization expense Schedule of amortization expense: Amortization 2024 (October 1 to December 31) $ 88,684 2025 341,900 2026 200,733 2027 200,733 2028 200,733 Thereafter 1,388,406 Total $ 2,421,189
Schedule of amortization expense	Schedule of amortization expense Schedule of amortization expense: Amortization 2024 (October 1 to December 31) $ 88,684 2025 341,900 2026 200,733 2027 200,733 2028 200,733 Thereafter 1,388,406 Total $ 2,421,189
Schedule of digital assets	Schedule of digital assets activity Bitcoin Ethereum Tether Wrapped Ethereum Three Months Ended (BTC) (ETH) (USDT) (WETH) 2024 2023 Beginning balance $ 1,050 $ 10,758 $ 1,965 $ 292 $ 14,559 $ 18,780 Returns of digital assets for cancelled deferred payment plans (16,000 ) - - - (16,000 ) 56,552 Vendor Payments - - - - - (44,453 ) Purchases of digital assets, net of proceeds from sales 58,445 - - - 58,445 (29,553 ) Fees and Other (174 ) (7 ) - - (184 ) (1,326 ) Impairments and write-offs (9,686 ) 6,463 (1,965 ) (292 ) (18,406 ) - Ending balance $ 33,635 $ 7,254 $ - $ - $ 40,889 $ - The table below summarizes the Company’s digital asset activity for the nine months ended as of September 30, 2024 and 2023: Bitcoin Ethereum Tether Wrapped Ethereum Nine Months Ended September 30, (BTC) (ETH) (USDT) (WETH) 2024 2023 Beginning balance $ 4 $ 958 $ - $ 292 $ 1,254 $ - Received as consideration in issuance of common stock 9,500 - - - 9,500 - Payments from customers 8,310 - - - 8,310 - Received as consideration in sales of Unicoin Rights, net of returns for cancelled deferred payment plans (4,094 ) 18,680 1,965 - 16,551 205,753 Purchases of digital assets, net of proceeds from sales 58,445 58,445 (29,553 ) Vendor Payments (28,338 ) - - - (28,338 ) (174,696 ) Fees and Other (174 ) (7 ) - - (181 ) (1,504 ) Impairments and write-offs (10,018 ) (12,377 ) (1,965 ) (292 ) (24,652 ) - Ending balance $ 33,635 $ 7,254 $ - $ - $ 40,889 $ - The table below summarizes the carrying values for the Company’s digital asset holdings as of September 30, 2024 and December 31, 2023: Schedule of digital assets September 30, December 31, Bitcoin (BTC) $ 33,635 $ 4 Ethereum (ETH) 7,254 958 Wrapped Ethereum (WETH) - 292 Total $ 40,889 $ 1,254
Schedule of digital assets	Schedule of digital assets September 30, December 31, Bitcoin (BTC) $ 33,635 $ 4 Ethereum (ETH) 7,254 958 Wrapped Ethereum (WETH) - 292 Total $ 40,889 $ 1,254

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of outstanding balances by the maturity date	Schedule of outstanding balances by the maturity date Outstanding Balance Issuance Date Maturity Date Extended to $ 100,000 July 2021 July 2025 1,000 October 2021 October 2024 16,000 November 2022 November 2024 $ 117,000

UNICOIN RIGHTS FINANCING OBLI_2

UNICOIN RIGHTS FINANCING OBLIGATION (Tables)	9 Months Ended
	Sep. 30, 2024
Unicoin Rights Financing Obligation
Schedule of components of the unicoin rights financing obligation	Schedule of components of the unicoin rights financing obligation Outstanding Unicoin Rights and Nature / Category of September 30, December 31, Unicoin Right Holder Form of Consideration Units Amount Units Amount Sales to Investors Cash, Digital Assets and Treasury Stock 1,806,988,668 $ 41,622,352 1,763,813,346 $ 38,198,488 Unicoin Inc. Shareholders Non-Cash Dividends 727,725,875 72,773 727,594,375 72,772 Employee, Contractors, Directors Discretionary Compensation 521,771,178 52,177 340,112,801 34,012 Service Providers, Influencers and Employees Services and Employee Labor 269,663,344 36,014,251 243,287,273 25,603,663 Subtotal 3,326,149,065 $ 77,761,552 3,074,807,795 $ 63,908,935 ITSQuest Contingent Divestiture Amendment Contract Amendment 20,000,000 1,780,000 20,000,000 1,780,000 Five-Year Deferred Payment Plan Cash and Treasury Stock 3,285,047,835 * 23,509,119 3,101,478,719 * 17,047,143 Ten-Year Prepaid Plan Cash 8,337,046 2,165,862 8,175,047 * 1,937,944 Asset Swap Agreement and Related Commissions Land 464,743,507 8,562,208 - - Total 7,104,277,453 $ 113,778,741 6,204,461,561 $ 84,674,022 * Unicoin Rights certificates for Units under the Five-Year Deferred Payment Plan and the Ten-Year Prepaid Plan will not be issued until the purchase transaction is completed under the terms discussed in the explanatory sections below for “Five-Year Deferred Payment Plan” and “Ten-Year Prepaid Plan”.
Schedule of pledged collateral	Schedule of pledged collateral Estimated Fair Value of Form of Collateral Received September 30, December 31, Cash $ 886,850 $ 870,715 Digital Assets 115,997 127,840 Non-Unicoin Inc. Stock 1,771,180 1,771,180 Unicoin Inc. Shares of Common Stock 3,426,344 4,457,432 Unicoin Rights 29,570,707 17,135,029 Real Estate 15,586,914 13,129,514 Total $ 51,357,992 $ 37,491,710
Schedule of unicoin rights issued to related parties	Schedule of unicoin rights issued to related parties Outstanding Unicoin Rights and September 30, December 31, Nature / Category Relationship Units Amount Units Amount Sales to Investors Officers and Directors 1,006,000 $ 11,200 3,000,000 $ 30,000 Unicoin Inc. Shareholders (Dividends) Officers and Directors 548,392,541 54,839 542,425,284 54,242 Discretionary Awards Officers and Directors 103,339,548 12,014 89,329,000 8,933 Consideration for Services Officers and Directors 12,860,370 1,569,989 70,895,600 12,723,470 ITSQuest Contingent Divestiture Amendment Former Owners of ITSQuest 20,000,000 1,780,000 20,000,000 1,780,000 Five-Year Deferred Payment Plan Officers and Directors 206,000,000 - 251,666,500 17,500 Total 891,598,459 $ 3,428,042 977,316,384 $ 14,614,145

COMMON STOCK (Tables)

COMMON STOCK (Tables)	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Schedule of issuance of common stock	Schedule of issuance of common stock Three Months Ended September 30, 2024 Common Stock Issuances by Round Shares Weighted Proceeds Round 6 1,004,410 $ 0.40 $ 401,764 Round 7 770,100 1.00 770,100 Total stock issued 1,774,510 $ 1,171,864 The Company did not issue any common stock to investors during the three months ended September 30, 2023. For the nine months ended September 30, 2024 and 2023, the Company issued common stock as follows: Nine Months Ended September 30, 2024 Common Stock Issuances by Round Shares Weighted Proceeds Round 6 5,253,029 0.40 $ 2,101,211 Round 7 1,539,965 1.00 1,539,965 Total stock issued 6,792,994 $ 3,641,176 * * Total proceeds from the issuance of common stock for the nine months ended September 30, 2024 of $3,641 thousand consisted of $3,538 thousand, $94 thousand and $9 thousand in cash, digital assets and USDC, respectively. Nine Months Ended September 30, 2023 Common Stock Issuances by Round Shares Weighted Proceeds Round 4a and 4b 8,000 2.06 $ 16,500 Round 5* 6,979 3.58 25,000 Total stock issued 14,979 $ 41,500 * In the nine months ended September 30, 2023, the Company issued 34 shares as part of Round 5 to correct a previously issued stock certificate. No additional proceeds were collected as part of the correction.
Schedule of common stock reserved	Schedule of common stock reserved September 30, December 31, Stock options outstanding (Note 9) 55,310,881 55,535,881 Warrants for common stock (Note 10) 9,800,000 10,310,000 Restricted stock units (Note 9) 26,110 84,862

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Schedule of assumptions used	Schedule of assumptions used Number of Weighted Weighted Aggregate Beginning balance January 1, 2024 55,535,881 $ 0.031 5.61 $ 18,619,327 Granted - Exercised (230,000 ) Cancelled - Adjustments 5,000 Ending balance September 30, 2024 55,310,881 $ 0.031 5.11 $ 20,181,982 Vested and exercisable as of September 30, 2024 55,310,881 $ 0.031 5.11 $ 20,181,982
Schedule of liability and restricted stock units	Schedule of liability and restricted stock units Number of Beginning balance - January 1, 2024 84,862 Granted - Vested (58,752 ) Forfeited - Ending balance - September 30, 2024 26,110

WARRANTS (Tables)

WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2024
Warrants
Schedule of common stock warrants	Schedule of common stock warrants Number of Beginning balance as of January 1, 2024 10,310,000 Granted - Exercised (510,000 ) Forfeited - Ending balance as of September 30, 2024 9,800,000

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Schedule of operating lease expense	Schedule of operating lease expense Nine Months Ended 2024 2023 Operating lease expense $ 151,284 $ 118,570 Short-term lease expense 140,745 147,777 Total operating lease expense $ 292,029 $ 266,347 Three Months Ended 2024 2023 Operating lease expense $ 52,391 $ 39,345 Short-term lease expense 62,784 40,524 Total operating lease expense $ 115,175 $ 79,869
Supplemental balance sheet information related to operating leases	Supplemental balance sheet information related to operating leases As of September 30, December 31, 2023 Operating leases Assets: Operating lease right-of-use assets $ 215,420 $ 313,655 Liabilities: Current portion of operating lease liabilities $ 135,762 $ 159,679 Operating lease liabilities, noncurrent 85,307 160,470 Total operating lease liabilities $ 221,069 $ 320,149 Other information: Weighted-average remaining lease term (in years) 1.3 1.8 Weighted-average discount rate % 10.00 % 10.00 %
Schedule of maturities of operating lease liabilities	Schedule of maturities of operating lease liabilities Amount 2024 (October 1 through December 31) $ 43,803 2025 133,475 2026 43,655 2027 12,578 2028 10,915 Future operating lease payments 244,426 Imputed interest (23,357 ) Total operating lease liabilities 221,069 Current portion (135,762 ) Operating lease liabilities, noncurrent $ 85,307

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Schedule of earning per shares basis and diluted	Schedule of earning per shares basis and diluted Three Months Ended Nine Months Ended Basic and Diluted: 2024 2023 2024 2023 Numerator: Net loss attributable to Unicoin Inc. per consolidated statements of operations $ (6,951,261 ) $ (4,952,843 ) $ (29,269,541 ) $ (11,005,378 ) Denominator: Weighted average common shares outstanding used to compute basic and diluted loss per share 738,495,097 733,517,657 734,803,371 733,475,323 Net loss per common share attributable to Unicoin Inc., basic and diluted $ (0.01 ) $ (0.01 ) $ (0.04 ) $ (0.02 )
Schedule of potentially dilutive shares	Schedule of potentially dilutive shares Three Months Ended Nine Months Ended 2024 2023 2024 2023 Stock options outstanding (Note 9) 55,310,881 55,535,881 55,310,881 55,535,881 Warrants for common stock (Note 10) 9,800,000 10,310,000 9,800,000 10,310,000 Restricted stock units (Note 9) 26,110 254,446 26,110 254,446

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Schedule of revenue from segments	Schedule of revenue from segments Three Months Ended September 30, 2024 2023 United Foreign Consolidated United Foreign Consolidated Staffing revenues $ 4,860,351 $ 58,202 $ 4,918,553 $ 5,510,920 $ 119,376 $ 5,630,296 Subscription revenues 48 8,814 8,862 208 1,324 1,532 Unicorn Hunters 8 - 8 87 - 87 Total revenues $ 4,860,407 $ 67,016 $ 4,927,423 $ 5,511,215 $ 120,700 $ 5,631,915 The following tables set forth certain reportable segment information relating to where the Company derived its revenue for the nine months ended September 30, 2024, and 2023: Nine Months Ended September 30, 2024 2023 United Foreign Consolidated United Foreign Consolidated Staffing revenues $ 15,287,702 $ 197,938 $ 15,485,640 $ 14,056,955 $ 346,739 $ 14,403,694 Subscription revenues 144 23,556 23,700 1,141 7,265 8,406 Unicorn Hunters 852 2,591 2,676 2,764 1,511 4,275 Total revenues $ 15,287,931 $ 224,085 $ 15,512,015 $ 14,060,860 $ 355,515 $ 14,416,375
Schedule of operations from operations	Schedule of operations from operations Three Months Ended September 30, 2024 SaaS TaaS Unicorn Consolidated Revenues $ 8,862 $ 4,918,553 $ 9 $ 4,927,424 Cost of revenues - 3,928,387 5,850 3,934,237 Gross profit (loss) $ 8,862 $ 990,166 $ (5,841 ) $ 993,187 Three Months Ended September 30, 2023 SaaS TaaS Unicorn Consolidated Revenues $ 1,532 $ 5,630,296 $ 87 $ 5,631,915 Cost of revenues  - 4,500,314 - 4,500,314 Gross profit $ 1,532 $ 1,129,982 $ 87 $ 1,131,601 The following tables set forth certain reportable segment information relating to the Company’s operations for the nine months ended September 30, 2024 and 2023: Nine Months Ended September 30, 2024 SaaS TaaS Unicorn Consolidated Revenues $ 23,700 $ 15,485,639 $ 2,676 $ 15,512,015 Cost of revenues - 12,337,669 122,565 12,460,234 Gross profit (loss) $ 23,700 $ 3,147,970 $ (119,889 ) $ 3,051,781 Nine Months Ended September 30, 2023 SaaS TaaS Unicorn Consolidated Revenues $ 8,406 $ 14,403,694 $ 4,275 $ 14,416,375 Cost of revenues - 11,437,379 29,634 11,467,013 Gross profit $ 8,406 $ 2,966,315 $ (25,359 ) $ 2,949,362

ORGANIZATION AND OPERATIONS (De

ORGANIZATION AND OPERATIONS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Accounting Policies [Abstract]
Net loss	$ 6,867,485	$ 4,703,553	$ 29,254,463	$ 10,671,142
Cash in operating activities			10,016,000	$ 7,447,000
Accumulated deficit	$ 160,645,000		$ 160,645,000		$ 131,375,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Customer Concentration Risk [Member]		3 Months Ended				9 Months Ended		12 Months Ended
		Sep. 30, 2024		Sep. 30, 2023		Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Revenue Benchmark [Member] | Customer A [Member]
Product Information [Line Items]
Concentration risk percentage		27%		24%		28%	23%
Revenue Benchmark [Member] | Customer B [Member]
Product Information [Line Items]
Concentration risk percentage		(0.00%)	[1],[2]	(0.00%)	[1],[2]	11%	10%
Accounts Receivable [Member] | Customer A [Member]
Product Information [Line Items]
Concentration risk percentage		27%						(0.00%)	[1]
Accounts Receivable [Member] | Customer B [Member]
Product Information [Line Items]
Concentration risk percentage		(0.00%)	[1]					16%
Accounts Receivable [Member] | Customer C [Member]
Product Information [Line Items]
Concentration risk percentage		12%						(0.00%)	[1]
Accounts Receivable [Member] | Customer D [Member]
Product Information [Line Items]
Concentration risk percentage	[1]	(0.00%)						39%
[1]Accounts Receivable from this customer did not amount to 10% or more of Accounts Receivable as of the period reported.[2]Revenue from this customer did not amount to 10% or more of total revenues during the period reported.

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	Sep. 30, 2024 USD ($)
Investment in land	$ 629,249
Total Assets	30,352,514
Unicoin Rights Financing Obligation	101,509,329
Total Liabilities	113,990,018
Total Liabilities and Stockholders’ Deficit	30,352,514
Previously Reported [Member]
Investment in land	890,000
Total Assets	30,613,265
Unicoin Rights Financing Obligation	101,211,570
Total Liabilities	114,250,769
Total Liabilities and Stockholders’ Deficit	30,613,265
Revision of Prior Period, Adjustment [Member]
Investment in land	(260,751)
Total Assets	(260,751)
Unicoin Rights Financing Obligation	(260,751)
Total Liabilities	(260,751)
Total Liabilities and Stockholders’ Deficit	$ (260,751)

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Jun. 30, 2024	Mar. 11, 2024	Feb. 21, 2024
Property, Plant and Equipment [Line Items]
Common shares issued	780,824,168		780,824,168		773,232,422
FDIC insured amount	$ 3,205,000		$ 3,205,000		$ 5,657,000
Valuation allowance for uninsured deposits	33,000		33,000
Assets	36,684,859		36,684,859		32,031,405
Revenues	4,927,423	$ 5,631,915	15,512,015	$ 14,416,375
Gross Profit	993,185	$ 1,131,601	3,051,780	$ 2,949,362
Non-cash receivables					1,509,528
Investment in land						$ 267,000
Executive Producer [Member]
Property, Plant and Equipment [Line Items]
Common shares issued								5,000,000
Moe Vela [Member]
Property, Plant and Equipment [Line Items]
Common shares issued							7,500,000
ITSQuest [Member]
Property, Plant and Equipment [Line Items]
Assets	10,255,000		10,255,000		10,279,000
Revenues			13,610,000		16,708,000
Gross Profit			2,739,000		3,133,000
Six Unicorn Hunters [Member]
Property, Plant and Equipment [Line Items]
Revenue related to party	10,130,000		10,130,000
Non-cash receivables	$ 0		$ 0		$ 1,510,000
ITSQuest, Inc [Member]
Property, Plant and Equipment [Line Items]
Ownership interest, percentage	51%		51%
Unicorns [Member]
Property, Plant and Equipment [Line Items]
Ownership interest, percentage	71.88%		71.88%		66.67%
Executive Producer [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Ownership interest, percentage								66.67%
Executive Producer [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Ownership interest, percentage								62.50%
Moe Vela [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Ownership interest, percentage							62.50%
Moe Vela [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Ownership interest, percentage							71.88%

FAIR VALUE MEASUREMENT (Details

FAIR VALUE MEASUREMENT (Details) - Money Market Funds [Member] - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of assets	$ 2,498,215	$ 5,299,530
Fair value of assets	2,498,215	5,299,530
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets	2,498,215	5,299,530
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets

FAIR VALUE MEASUREMENT (Detai_2

FAIR VALUE MEASUREMENT (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Cash and Cash Equivalents [Line Items]
Embedded feature	$ 0
USD Coin USDC [Member]
Cash and Cash Equivalents [Line Items]
Fair value of assets	$ 0	$ 0

INVESTMENTS IN PRIVATELY-HELD_3

INVESTMENTS IN PRIVATELY-HELD COMPANIES (Details) - USD ($)		Sep. 30, 2024	Dec. 31, 2023
Investments In Privately-held Companies
Non-cash receivables			$ 1,509,528
Investments in privately-held companies	[1]	10,136,528	8,627,000
Carrying value of non-cash receivables and investments in privately-held companies		$ 10,136,528	$ 10,136,528
[1]The current carrying value of Unicorn Hunters non-cash consideration equals the fair values at which such investments were originally recorded. No impairments or upward adjustments to estimated fair values have been recorded to-date because there have been no observable factors in publicly available information on these Companies that led management to believe the carrying value of these adjustments should be adjusted.

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS INCLUDING DIGITAL ASSETS (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 3,781,000	$ 3,781,000
Intangible assets, accumulated amortization	1,359,811	1,093,761
Intangible assets, net	$ 2,421,189	$ 2,687,239
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible asset useful life	15 years	15 years
Intangible assets, gross	$ 3,011,000	$ 3,011,000
Intangible assets, accumulated amortization	769,478	618,926
Intangible assets, net	$ 2,241,522	$ 2,392,074
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible asset useful life	5 years	5 years
Intangible assets, gross	$ 770,000	$ 770,000
Intangible assets, accumulated amortization	590,333	474,835
Intangible assets, net	$ 179,667	$ 295,165

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS INCLUDING DIGITAL ASSETS (Details 1) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
2024 (October 1 to December 31)	$ 88,684
2025	341,900
2026	200,733
2027	200,733
2028	200,733
Thereafter	1,388,406
Total	$ 2,421,189	$ 2,687,239

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS INCLUDING DIGITAL ASSETS (Details 2) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Finite-Lived Intangible Assets [Line Items]
Beginning balance	$ 14,559	$ 18,780	$ 1,254
Payments from customers			8,310
Received as consideration in issuance of common stock			9,500
Returns of digital assets for cancelled deferred payment plans	(16,000)	56,552
Vendors payments		(44,453)	(28,338)	(174,696)
Purchases of digital assets, net of proceeds from sales	58,445	(29,553)
Fees and other	(184)	(1,326)	(181)	(1,504)
Impairments	(18,406)		(24,652)
Ending balance	40,889		40,889
Received as consideration in sales of Unicoin Rights			16,551	$ 205,753
BTC [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning balance	1,050		4
Payments from customers			8,310
Received as consideration in issuance of common stock			9,500
Returns of digital assets for cancelled deferred payment plans	(16,000)
Vendors payments			(28,338)
Purchases of digital assets, net of proceeds from sales	58,445
Fees and other	(174)		(174)
Impairments	(9,686)		(10,018)
Ending balance	33,635		33,635
Received as consideration in sales of Unicoin Rights			(4,094)
ETH [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning balance	10,758		958
Payments from customers
Received as consideration in issuance of common stock
Returns of digital assets for cancelled deferred payment plans
Vendors payments
Purchases of digital assets, net of proceeds from sales
Fees and other	(7)		(7)
Impairments	6,463		(12,377)
Ending balance	7,254		7,254
Received as consideration in sales of Unicoin Rights			18,680
USDT [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning balance	1,965
Payments from customers
Received as consideration in issuance of common stock
Returns of digital assets for cancelled deferred payment plans
Vendors payments
Purchases of digital assets, net of proceeds from sales
Fees and other
Impairments	(1,965)		(1,965)
Ending balance
Received as consideration in sales of Unicoin Rights			1,965
WETH [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning balance	292		292
Payments from customers
Received as consideration in issuance of common stock
Returns of digital assets for cancelled deferred payment plans
Vendors payments
Purchases of digital assets, net of proceeds from sales
Fees and other
Impairments	(292)		(292)
Ending balance
Received as consideration in sales of Unicoin Rights

GOODWILL AND INTANGIBLE ASSET_6

GOODWILL AND INTANGIBLE ASSETS INCLUDING DIGITAL ASSETS (Details 3) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Digital Asset	$ 40,889	$ 1,254
Bitcoin [Member]
Finite-Lived Intangible Assets [Line Items]
Digital Asset	33,635	4
Ethereum [Member]
Finite-Lived Intangible Assets [Line Items]
Digital Asset	7,254	958
Wrapped Ethereum [Member]
Finite-Lived Intangible Assets [Line Items]
Digital Asset		$ 292

GOODWILL AND INTANGIBLE ASSET_7

GOODWILL AND INTANGIBLE ASSETS INCLUDING DIGITAL ASSETS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 3,866,000		$ 3,866,000		$ 3,866,000
Impairment charges related to goodwill			0		$ 0
Amortization expense intangible assets	89,000	$ 89,000	267,000	$ 266,000
Non-cash receivables		$ (44,453)	(28,338)	(174,696)
Digital Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Non-cash receivables			$ 28,000	$ 175,000

DEBT (Details)

DEBT (Details)	9 Months Ended
	Sep. 30, 2024 USD ($)
Unsecured Debt 1 [Member]
Debt Instrument [Line Items]
Outstanding Balance	$ 100,000
Issuance Date	July 2021
Maturity Date Extended to	July 2025	[1]
Unsecured Debt 4 [Member]
Debt Instrument [Line Items]
Outstanding Balance	$ 1,000	[1]
Issuance Date	October 2021
Maturity Date Extended to	October 2024
Unsecured Debt 5 [Member]
Debt Instrument [Line Items]
Outstanding Balance	$ 16,000
Issuance Date	November 2022
Maturity Date Extended to	November 2024
Unsecured Debt [Member]
Debt Instrument [Line Items]
Outstanding Balance	$ 117,000
[1]Unicoin Rights certificates for Units under the Five-Year Deferred Payment Plan and the Ten-Year Prepaid Plan will not be issued until the purchase transaction is completed under the terms discussed in the explanatory sections below for “Five-Year Deferred Payment Plan” and “Ten-Year Prepaid Plan”.

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Short-Term Debt [Line Items]
Short-Term Debt	$ 117		$ 117		$ 309
Debt Instrument, Interest Rate During Period			20%
Unsecured Notes [Member]
Short-Term Debt [Line Items]
Interest Expense, Debt	$ 5	$ 25	$ 32	$ 107

UNICOIN RIGHTS FINANCING OBLI_3

UNICOIN RIGHTS FINANCING OBLIGATION (Details)		9 Months Ended	12 Months Ended
		Sep. 30, 2024 USD ($) Integer	Dec. 31, 2023 USD ($) Integer
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of Unicoin Rights | Integer		7,104,277,453	6,204,461,561
Unicoin Rights Financing Obligation | $		$ 113,778,741	$ 84,674,022
Sales To Investors [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of Unicoin Rights | Integer		1,806,988,668	1,763,813,346
Unicoin Rights Financing Obligation | $		$ 41,622,352	$ 38,198,488
Unicoin Inc Shareholders [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of Unicoin Rights | Integer		727,725,875	727,594,375
Unicoin Rights Financing Obligation | $		$ 72,773	$ 72,772
Employee Contractors Directors [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of Unicoin Rights | Integer		521,771,178	340,112,801
Unicoin Rights Financing Obligation | $		$ 52,177	$ 34,012
Service Providers Influencers and Employees [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of Unicoin Rights | Integer		269,663,344	243,287,273
Unicoin Rights Financing Obligation | $		$ 36,014,251	$ 25,603,663
Subtotal [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of Unicoin Rights | Integer		3,326,149,065	3,074,807,795
Unicoin Rights Financing Obligation | $		$ 77,761,552	$ 63,908,935
ITSQuest contingent divestiture amendment [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of Unicoin Rights | Integer		20,000,000	20,000,000
Unicoin Rights Financing Obligation | $		$ 1,780,000	$ 1,780,000
Five Year Deferred Payment Plan [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of Unicoin Rights | Integer	[1]	3,285,047,835	3,101,478,719
Unicoin Rights Financing Obligation | $		$ 23,509,119	$ 17,047,143
Ten Year Prepaid Plan [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of Unicoin Rights | Integer		8,337,046	8,175,047	[1]
Unicoin Rights Financing Obligation | $		$ 2,165,862	$ 1,937,944
Asset Swap Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of Unicoin Rights | Integer		464,743,507
Unicoin Rights Financing Obligation | $		$ 8,562,208
[1]Unicoin Rights certificates for Units under the Five-Year Deferred Payment Plan and the Ten-Year Prepaid Plan will not be issued until the purchase transaction is completed under the terms discussed in the explanatory sections below for “Five-Year Deferred Payment Plan” and “Ten-Year Prepaid Plan”.

UNICOIN RIGHTS FINANCING OBLI_4

UNICOIN RIGHTS FINANCING OBLIGATION (Details 1) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Unicoin Rights Financing Obligation
Cash	$ 886,850	$ 870,715
Digital Assets	115,997	127,840
Non-Unicoin Inc. Stock	1,771,180	1,771,180
Unicoin Inc. Shares of Common Stock	3,426,344	4,457,432
Unicoin Rights	29,570,707	17,135,029
Real Estate	15,586,914	13,129,514
Total	$ 51,357,992	$ 37,491,710

UNICOIN RIGHTS FINANCING OBLI_5

UNICOIN RIGHTS FINANCING OBLIGATION (Details 2)	9 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($) Integer		Dec. 31, 2023 USD ($) Integer
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of unicoin rights | Integer	891,598,459		977,316,384
Unicoin rights financing obligation | $	$ 3,428,042		$ 14,614,145
Sales To Investors [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of unicoin rights | Integer	1,006,000		3,000,000
Unicoin rights financing obligation | $	$ 11,200		$ 30,000
Unicoin Inc Shareholders [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of unicoin rights | Integer	548,392,541		542,425,284
Unicoin rights financing obligation | $	$ 54,839		$ 54,242
Discretionary Awards [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of unicoin rights | Integer	103,339,548		89,329,000
Unicoin rights financing obligation | $	$ 12,014		$ 8,933
Consideration For Services [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of unicoin rights | Integer	12,860,370		70,895,600
Unicoin rights financing obligation | $	$ 1,569,989	[1]	$ 12,723,470
ITSQuest contingent divestiture amendment [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of unicoin rights | Integer	20,000,000		20,000,000
Unicoin rights financing obligation | $	$ 1,780,000		$ 1,780,000
Five Year Deferred Payment Plan [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of unicoin rights | Integer	206,000,000		251,666,500
Unicoin rights financing obligation | $			$ 17,500
[1]Total proceeds from the issuance of common stock for the nine months ended September 30, 2024 of $3,641 thousand consisted of $3,538 thousand, $94 thousand and $9 thousand in cash, digital assets and USDC, respectively.

UNICOIN RIGHTS FINANCING OBLI_6

UNICOIN RIGHTS FINANCING OBLIGATION (Details Narrative)				3 Months Ended		9 Months Ended		12 Months Ended
	Feb. 09, 2024	Oct. 09, 2023	Aug. 07, 2023 Integer	Sep. 30, 2024 USD ($) $ / shares	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) Integer $ / shares	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) Integer
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Unicoins description						There are currently 75,678 total holders of Unicoin Rights listed in the Company’s registry (some duplication for individuals who invested more than once may be reflected in this total), including the holders of discretionary Unicoin Rights, and 4,573 purchasers worldwide. Of these, approximately 1,336 (1.77% of total holders and 29.21% of purchasers) are accredited and 3,237 (70.79% of holders) are not accredited or were not verified. Note that non-accredited holders or those not verified are either non-US Persons who purchased pursuant to Regulation S, or were given Unicoin Rights for free, and thus were not sold Unicoin Rights. The Company will no longer issue Unicoin Rights to U.S. domiciled investors who are not accredited.
Number of unicoins acquired						7.1		6.2
Unicoin rights financing obligation				$ 113,779,000		$ 113,779,000		$ 84,674,000
Operating expenses				7,744,667	$ 6,402,608	31,928,985	$ 13,962,710
Payments for Deposits						1,630,000		867,000
Proceeds from Other Deposits						$ 268,000		$ 921,000
Number of unicoin rights | Integer						7,104,277,453		6,204,461,561
Cash deposit				65,000		$ 65,000		$ 269,000
Transaction loss on Repurchase of Unicoin Rights				719,000		6,551,000
Asset Swap Agreements [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of unicoin rights | Integer			420,000,000
Investor [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Unicoin rights financing obligation				$ 41,622,000		$ 41,622,000		38,198,000
Investor [Member] | Minimum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Unicoin Rights selling price | $ / shares				$ 0.01		$ 0.01
Investor [Member] | Maximum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Unicoin Rights selling price | $ / shares				$ 0.75		$ 0.75
Cesar Armando Sanchez Roberto [Member] | Asset Swap Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Title received, description		the Company entered into an Asset Swap Agreement with Cesar Armando Sánchez Roberto, a resident of Venezuela, wherein the Company agreed to provide a total of 1,746,497 Unicoin Rights in exchange for real estate assets consisting of 175.265 square meters of land, located in Fundo el Chuponal del Sector la Entrada, Municipio Naguanagua Edo Carabobo, Venezuela. In March 2024, the Company completed its due diligence, released 1,746,497 Unicoin Rights and received the title for the real estate assets.
Unicoin Right financing obligation				$ 711,000		$ 711,000
Unicoin Right fair value				624,000		624,000		87,000
Cesar Armando Sanchez Roberto [Member] | Asset Swap Agreement [Member] | Land [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Investment				624,000		624,000
Vessa Jenine Rinehart Phillips [Member] | Asset Swap Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Title received, description	the Company entered into an Asset Swap Agreement with Vessa Jenine Rinehart-Phillips, a U.S. Citizen, wherein the Company agreed to provide a total of 747,600 Unicoin Rights in exchange for real estate assets consisting of vacant land city of California City.
Vessa Jenine Rinehart Phillips [Member] | Asset Swap Agreement [Member] | Land [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Investment				6,000		6,000
Employee [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Operating expenses				5,354,000	$ 929,000	11,923,000	$ 39,925,000
Unicoin Inc Shareholders [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Unicoin rights financing obligation				73,000		$ 73,000		$ 73,000
Number of unicoin rights | Integer						727,725,875		727,594,375
Employee Contractors Directors [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Unicoin rights financing obligation				52,000		$ 52,000		$ 34,000
Number of unicoin rights | Integer						521,771,178		340,112,801
Service Providers Influencers and Employees [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Unicoin rights financing obligation				36,014,000		$ 36,014,000		$ 25,604,000
Number of unicoin rights | Integer						269,663,344		243,287,273
Ten Year Prepaid Plan [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Unicoin rights financing obligation				2,166,000		$ 2,166,000		$ 1,938,000
Accrued interest				268,000		$ 268,000		$ 149,000
Number of unicoin rights | Integer						8,337,046		8,175,047	[1]
ITSQuest contingent divestiture amendment [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Unicoin rights financing obligation				$ 1,780,000		$ 1,780,000
Number of unicoin rights | Integer						20,000,000		20,000,000
[1]Unicoin Rights certificates for Units under the Five-Year Deferred Payment Plan and the Ten-Year Prepaid Plan will not be issued until the purchase transaction is completed under the terms discussed in the explanatory sections below for “Five-Year Deferred Payment Plan” and “Ten-Year Prepaid Plan”.

COMMON STOCK (Details)

COMMON STOCK (Details) - USD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2024		Sep. 30, 2024		Sep. 30, 2023
Class of Stock [Line Items]
Shares		1,774,510		6,792,994		14,979
Proceeds		$ 1,171,864	[1]	$ 3,641,176	[1]	$ 41,500
Stock Issues Round 6 [Member]
Class of Stock [Line Items]
Shares		1,004,410		5,253,029
Weighted Average Price per Share		$ 0.40		$ 0.40
Proceeds		$ 401,764		$ 2,101,211
Stock Issues Round 7 [Member]
Class of Stock [Line Items]
Shares		770,100		1,539,965
Weighted Average Price per Share		$ 1		$ 1
Proceeds		$ 770,100		$ 1,539,965
Stock Issues Round 4a and 4b [Member]
Class of Stock [Line Items]
Shares						8,000
Weighted Average Price per Share						$ 2.06
Proceeds						$ 16,500
Stock Issues Round 5 [Member]
Class of Stock [Line Items]
Shares	[2]					6,979
Weighted Average Price per Share	[2]					$ 3.58
Proceeds	[2]					$ 25,000
[1]Total proceeds from the issuance of common stock for the nine months ended September 30, 2024 of $3,641 thousand consisted of $3,538 thousand, $94 thousand and $9 thousand in cash, digital assets and USDC, respectively.[2]In the nine months ended September 30, 2023, the Company issued 34 shares as part of Round 5 to correct a previously issued stock certificate. No additional proceeds were collected as part of the correction.

COMMON STOCK (Details 1)

COMMON STOCK (Details 1) - shares	Sep. 30, 2024	Dec. 31, 2023
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares of common stock reserved for future issuance	55,310,881	55,535,881
Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares of common stock reserved for future issuance	9,800,000	10,310,000
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares of common stock reserved for future issuance	26,110	84,862

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Equity [Abstract]
Common stock, shares authorized	1,000,000,000		1,000,000,000		1,000,000,000
Common stock, shares issued	780,824,168		780,824,168		773,232,422
Common stock, shares outstanding	739,434,291		739,434,291		732,320,282
Repurchase of common stock, Shares	28,136	3,430	477,737	14,825
Repurchase of common stock	$ 11	$ 1	$ 172	$ 5
Repurchases of Common Stock description	Consideration paid of $11 thousand during the three months ended September 30, 2024, consisted of Unicoin Rights with a fair value of $11 thousand.	Of the $172 thousand recorded to Additional Paid-In-Capital during the three months ended September 30, 2024, the Company issued Unicoin Rights with a fair value of $167 thousand and paid payroll taxes on behalf of an employee amounting to $5 thousand.
Dividend of Unicoins description			Approximately 731 million Unicoin Rights were issued as non-cash dividends aggregating to $73 thousand, or $0.0001 per share and was recorded as a reduction of additional paid-in-capital and an increase to the Unicoin Rights liability in the Company’s condensed consolidated balance sheet.

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details)	9 Months Ended
	Sep. 30, 2024 USD ($) $ / shares shares
Equity [Abstract]
Beginning balance	55,535,881
Weighted average exercise price, beginning balance | $ / shares	$ 0.031
Weighted average remaining contractual term (years)	5 years 7 months 9 days
Aggregate intrinsic value, beginning balance | $	$ 18,619,327
Granted
Exercised	(230,000)
Cancelled
Adjustments	5,000
Ending balance	55,310,881
Weighted average exercise price, ending balance | $ / shares	$ 0.031
Weighted average remaining contractual term (years)	5 years 1 month 9 days
Aggregate intrinsic value, ending balance | $	$ 20,181,982
Vested and exercisable	55,310,881
Weighted average exercise price, Vested and exercisable | $ / shares	$ 0.031
Weighted average remaining contractual life, Vested and exercisable	5 years 1 month 9 days
Aggregate Intrinsic Value, Vested and exercisable | $	$ 20,181,982

STOCK-BASED COMPENSATION (Det_2

STOCK-BASED COMPENSATION (Details 1)	9 Months Ended
	Sep. 30, 2024 shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Beginning balance	55,535,881
Restricted stock units, granted
Restricted stock units, vested	(230,000)
Ending balance	55,310,881
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Beginning balance	84,862
Restricted stock units, granted
Restricted stock units, vested	(58,752)
Restricted stock units, forfeited
Ending balance	26,110

STOCK-BASED COMPENSATION (Det_3

STOCK-BASED COMPENSATION (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price, lower range limit			$ 0.0001
Exercise price, upper range limit			$ 2
Grant-date fair value of outstanding Unicorns Common Stock Awards amount	$ 100		$ 100
Cost of Sales [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense	0		100
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense	0	$ 0	0	$ 0
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense	$ 13	$ 33	$ 40	$ 108

WARRANTS (Details)

WARRANTS (Details) - Warrant [Member]	9 Months Ended
	Sep. 30, 2024 shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants outstanding, beginning balance	10,310,000
Warrants, granted
Warrants, exercised	(510,000)
Warrants, forfeited
Warrants outstanding, ending balance	9,800,000

LEASES (Details)

LEASES (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Operating lease expense	$ 52,391	$ 39,345	$ 151,284	$ 118,570
Short-term lease expense	62,784	40,524	140,745	147,777
Total operating lease expense	$ 115,175	$ 79,869	$ 292,029	$ 266,347

LEASES (Details 1)

LEASES (Details 1) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Leases [Abstract]
Operating lease right-of-use assets	$ 215,420	$ 313,655
Current portion of operating lease liabilities	135,762	159,679
Operating lease liabilities, noncurrent	85,307	160,470
Total operating lease liabilities	$ 221,069	$ 320,149
Weighted-average remaining lease term (in years)	1 year 3 months 18 days	1 year 9 months 18 days
Weighted-average discount rate %	10%	10%

LEASES (Details 2)

LEASES (Details 2) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Leases [Abstract]
2024 (October 1 through December 31)	$ 43,803
2025	133,475
2026	43,655
2027	12,578
2028	10,915
Future operating lease payments	244,426
Imputed interest	(23,357)
Total operating lease liabilities	221,069	$ 320,149
Current portion	(135,762)	(159,679)
Operating lease liabilities, noncurrent	$ 85,307	$ 160,470

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Leases [Abstract]
Short-term lease, cost	$ 62,784	$ 40,524	$ 140,745	$ 147,777
Finance leases	$ 0		$ 0		$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2024	Dec. 31, 2023	Sep. 30, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Unicoin rights issued to related parties, shares	892		977
Unicoin rights issued to related parties		$ 3,428	$ 14,614
Alex Konanykhin [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Due to related party	$ 51		$ 51
Loan Payable				$ 395

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Current Income Tax Expense (Benefit)	$ 61	$ 43	$ 236	$ 151
Effective tax rate	1%	0.90%	0.80%	1.40%
Unrecognized tax benefits	$ 0		$ 0		$ 0

NET LOSS PER SHARE (Details)

NET LOSS PER SHARE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share [Abstract]
Net loss attributable to Unicoin Inc. per consolidated statements of operations	$ (6,951,261)	$ (4,952,843)	$ (29,269,541)	$ (11,005,378)
Weighted average common shares outstanding used to compute basic loss per share	738,495,097	733,517,657	734,803,371	733,475,323
Weighted average common shares outstanding used to compute diluted loss per share	738,495,097	733,517,657	734,803,371	733,475,323
Net loss per share attributable to Unicoin Inc., basic	$ (0.01)	$ (0.01)	$ (0.04)	$ (0.02)
Net loss per share attributable to Unicoin Inc., diluted	$ (0.01)	$ (0.01)	$ (0.04)	$ (0.02)

NET LOSS PER SHARE (Details 1)

NET LOSS PER SHARE (Details 1) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Equity Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	55,310,881	55,535,881	55,310,881	55,535,881
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	9,800,000	10,310,000	9,800,000	10,310,000
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	26,110	254,446	26,110	254,446

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenue from External Customer [Line Items]
Total revenues	$ 4,927,423	$ 5,631,915	$ 15,512,015	$ 14,416,375
UNITED STATES
Revenue from External Customer [Line Items]
Total revenues	4,860,407	5,511,215	15,287,931	14,060,860
Foreign Tax Jurisdiction [Member]
Revenue from External Customer [Line Items]
Total revenues	67,016	120,700	224,085	355,515
Staffing Revenues [Member]
Revenue from External Customer [Line Items]
Total revenues	4,918,553	5,630,296	15,485,640	14,403,694
Staffing Revenues [Member] | UNITED STATES
Revenue from External Customer [Line Items]
Total revenues	4,860,351	5,510,920	15,287,702	14,056,955
Staffing Revenues [Member] | Foreign Tax Jurisdiction [Member]
Revenue from External Customer [Line Items]
Total revenues	58,202	119,376	197,938	346,739
Subscription Revenues [Member]
Revenue from External Customer [Line Items]
Total revenues	8,862	1,532	23,700	8,406
Subscription Revenues [Member] | UNITED STATES
Revenue from External Customer [Line Items]
Total revenues	48	208	144	1,141
Subscription Revenues [Member] | Foreign Tax Jurisdiction [Member]
Revenue from External Customer [Line Items]
Total revenues	8,814	1,324	23,556	7,265
Unicorns Hunters [Member]
Revenue from External Customer [Line Items]
Total revenues	8	87	2,676	4,275
Unicorns Hunters [Member] | UNITED STATES
Revenue from External Customer [Line Items]
Total revenues	8	87	852	2,764
Unicorns Hunters [Member] | Foreign Tax Jurisdiction [Member]
Revenue from External Customer [Line Items]
Total revenues			$ 2,591	$ 1,511

SEGMENT INFORMATION (Details 1)

SEGMENT INFORMATION (Details 1) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenue from External Customer [Line Items]
Revenues	$ 4,927,423	$ 5,631,915	$ 15,512,015	$ 14,416,375
Cost of revenues	3,934,238	4,500,314	12,460,235	11,467,013
Gross profit (loss)	993,185	1,131,601	3,051,780	2,949,362
SaaS [Member]
Revenue from External Customer [Line Items]
Revenues	8,862	1,532	23,700	8,406
Cost of revenues
Gross profit (loss)	8,862	1,532	23,700	8,406
TaaS [Member]
Revenue from External Customer [Line Items]
Revenues	4,918,553	5,630,296	15,485,639	14,403,694
Cost of revenues	3,928,387	4,500,314	12,337,669	11,437,379
Gross profit (loss)	990,166	1,129,982	3,147,970	2,966,315
Unicorn Hunters [Member]
Revenue from External Customer [Line Items]
Revenues	9	87	2,676	4,275
Cost of revenues	5,850		122,565	29,634
Gross profit (loss)	(5,841)	87	(119,889)	(25,359)
Consolidated [Member]
Revenue from External Customer [Line Items]
Revenues	4,927,424	5,631,915	15,512,015	14,416,375
Cost of revenues	3,934,237	4,500,314	12,460,234	11,467,013
Gross profit (loss)	$ 993,187	$ 1,131,601	$ 3,051,781	$ 2,949,362