PSQ (PSQH) 10-Q 15 May 24 2024 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2024	May 15, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
Entity Information [Line Items]
Entity Registrant Name	PSQ Holdings, Inc.
Entity Central Index Key	0001847064
Entity File Number	001-40457
Entity Tax Identification Number	86-2062844
Entity Incorporation, State or Country Code	DE
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	250 S. Australian Avenue
Entity Address, Address Line Two	Suite 1300
Entity Address, City or Town	West Palm Beach
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33401
Entity Phone Fax Numbers [Line Items]
City Area Code	(877)
Local Phone Number	776-2402
Class A common stock, par value $0.0001 per share
Entity Listings [Line Items]
Title of 12(b) Security	Class A common stock, par value $0.0001 per share
Trading Symbol	PSQH
Security Exchange Name	NYSE
Redeemable warrants, each whole warrant exercisable for one share of Class A common stock at an exercise price of $11.50 per share
Entity Listings [Line Items]
Title of 12(b) Security	Redeemable warrants, each whole warrant exercisable for one share of Class A common stock at an exercise price of $11.50 per share
Trading Symbol	PSQH.WS
Security Exchange Name	NYSE
Class A Common Stock
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding		28,177,917
Class C Common Stock
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding		3,213,678

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents	$ 9,112,952	$ 16,446,030
Restricted cash	233,899
Accounts receivable, net	365,608	204,879
Loans held for investment, net of allowance for credit losses of $890,470 as of March 31, 2024	5,542,573
Interest receivable	426,042
Inventory	1,207,381	1,439,182
Prepaid expenses and other current assets	2,945,377	3,084,576
Total current assets	19,833,832	21,174,667
Loans held for investment, net of allowance for credit losses of $183,111 as of March 31, 2024, non-current	1,139,745
Property and equipment, net	362,394	127,139
Intangible assets, net	15,758,698	3,557,029
Goodwill	10,930,978
Operating lease right-of-use assets	570,585	324,238
Deposits	37,902	63,546
Total assets	48,634,134	25,246,619
Current liabilities
Revolving line of credit	5,100,542
Accounts payable	6,592,107	1,828,508
Accrued expenses	1,044,015	1,641,553
Deferred revenue	143,648	225,148
Operating lease liabilities, current portion	327,884	310,911
Total current liabilities	13,208,196	4,006,120
Convertible promissory notes	8,449,500
Warrant liabilities	7,898,500	10,130,000
Earn-out liabilities	540,000	660,000
Operating lease liabilities	244,818	16,457
Total liabilities	30,341,014	14,812,577
Commitments and contingencies (Note 16)
Stockholders’ equity
Preferred stock, $0.0001 par value; 50,000,000 authorized shares; no shares issued and outstanding as of March 31, 2024 and December 31, 2023
Additional paid in capital	93,079,952	72,644,419
Accumulated deficit	(74,789,970)	(62,213,139)
Total stockholders’ equity	18,293,120	10,434,042
Total liabilities and stockholders’ equity	48,634,134	25,246,619
Class A Common Stock
Stockholders’ equity
Common stock value	2,817	2,441
Class C Common Stock
Stockholders’ equity
Common stock value	$ 321	$ 321

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Net of allowance for credit losses (in Dollars)	$ 890,470
Net of allowance for credit losses (in Dollars)	$ 183,111
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, authorized shares	50,000,000	50,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Class A Common Stock
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized share	500,000,000	500,000,000
Common stock, shares issued	28,177,917	24,410,075
Common stock, shares outstanding	28,177,917	24,410,075
Class C Common Stock
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized share	40,000,000	40,000,000
Common stock, shares issued	3,213,678	3,213,678
Common stock, shares outstanding	3,213,678	3,213,678

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Revenues, net	$ 3,465,889	$ 378,034
Costs and expenses:
Cost of revenue (exclusive of depreciation and amortization shown separately below)	598,361	362,973
Cost of goods sold (exclusive of depreciation and amortization shown separately below)	1,391,408
General and administrative	10,262,878	4,091,850
Sales and marketing	4,682,638	666,057
Research and development	1,141,958	248,500
Depreciation and amortization	296,597	545,337
Total costs and expenses	18,373,840	5,914,717
Operating loss	(14,907,951)	(5,536,683)
Other income (expense):
Other income	103,379	5,138
Change in fair value of convertible promissory notes		(1,147,905)
Change in fair value of earn-out liabilities	120,000
Change in fair value of warrant liabilities	2,231,500
Interest expense, net	(124,178)	(8,001)
Loss before income tax benefit (expense)	(12,577,250)	(6,687,451)
Income tax benefit (expense)	419	(189)
Net loss	$ (12,576,831)	$ (6,687,640)
Net loss per common share, basic (in Dollars per share)	$ (0.44)	$ (0.4)
Weighted-average shares outstanding, basic (in Shares)	28,395,756	16,683,248

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Unaudited) (Parentheticals) - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Net loss per common share, diluted	$ (0.47)	$ (0.40)
Weighted-average shares outstanding, diluted	28,395,756	16,683,248

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders’ Equity (Unaudited) - USD ($)	Preferred Stock	Common Stock Class A	Common Stock Class C	Additional Paid-In Capital	Subscription Receivable	Accumulated Deficit	Class A	Total
Balance at Dec. 30, 2022		$ 771		$ 12,384,206	$ (99,612)	$ (8,883,952)		$ 3,401,413
Balance (in Shares) at Dec. 30, 2022		771,155
Retroactive application of Business Combination		$ 410	$ 321	(731)
Retroactive application of Business Combination (in Shares)		11,034,852	3,213,678
Balance at Dec. 31, 2022		$ 1,181	$ 321	12,383,475	(99,612)	(8,883,952)		3,401,413
Balance (in Shares) at Dec. 31, 2022		11,806,007	3,213,678
Issuance of common stock for cash		$ 145		2,499,979				2,500,124
Issuance of common stock for cash (in Shares)		1,447,523
Receipt of subscription receivable					100,012			100,012
Issuance of common stock for asset acquisition		$ 107		1,334,751				1,334,858
Issuance of common stock for asset acquisition (in Shares)		1,071,229
Net loss						(6,687,640)		(6,687,640)
Balance at Mar. 31, 2023		$ 1,433	$ 321	16,218,205	400	(15,571,592)		648,767
Balance (in Shares) at Mar. 31, 2023		14,324,759	3,213,678
Balance at Dec. 31, 2023		$ 2,441	$ 321	72,644,419		(62,213,139)		10,434,042
Balance (in Shares) at Dec. 31, 2023		24,410,075	3,213,678
Issuance of common stock for Credova Merger		$ 292		14,137,314				14,137,606
Issuance of common stock for Credova Merger (in Shares)		2,920,993
Issuance of shares for consulting arrangement		$ 18		887,391				887,409
Issuance of shares for consulting arrangement (in Shares)		183,349					183,349
Share-based compensation				5,410,894				5,410,894
Issuance of shares for fully vested restricted stock units		$ 66		(66)
Issuance of shares for fully vested restricted stock units (in Shares)		663,500
Net loss						(12,576,831)		(12,576,831)
Balance at Mar. 31, 2024		$ 2,817	$ 321	$ 93,079,952		$ (74,789,970)		$ 18,293,120
Balance (in Shares) at Mar. 31, 2024		28,177,917	3,213,678

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash Flows from Operating Activities
Net loss	$ (12,576,831)	$ (6,687,640)
Adjustment to reconcile net loss to net cash used in operating activities:
Change in fair value of convertible promissory notes		1,147,905
Change in fair value of warrant liabilities	(2,231,500)
Change in fair value of earn-out liabilities	(120,000)
Share based compensation	5,886,423
Provision for credit losses on loans held for investment	75,507
Origination of loans and leases for resale	(1,493,581)
Proceeds from sale of loans and leases for resale	1,576,585
Gain on sale of loans and leases	(83,004)
Depreciation and amortization	296,597	545,337
Non-cash operating lease expense	94,774	40,813
Interest income on loans held for investment	(426,042)
Changes in operating assets and liabilities:
Accounts receivable	(160,729)
Prepaid expenses and other current assets	1,409,133	(116,137)
Inventory	231,801
Deposit	25,644
Accounts payable	1,333,428	1,462,977
Accrued expenses	(185,658)	623,014
Deferred revenue	(81,500)	2,506
Operating lease payments	(95,787)	(39,508)
Net cash used in operating activities	(6,524,740)	(3,020,733)
Cash flows from Investing Activities
Software development costs	(769,641)	(734,404)
Principal paydowns on loans held for investment	984,888
Disbursements for loans held for investment	(715,036)
Acquisition of businesses, net of cash acquired	141,215
Purchase of intangible assets		(35,312)
Purchase of property and equipment		(13,726)
Net cash used in investing activities	(358,574)	(783,442)
Cash flows from Financing Activities
Repayments on revolving line of credit	(215,865)
Proceeds from the issuance of common stock		2,600,125
Proceeds from issuance of convertible promissory notes		2,050,000
Net cash (used in) provided by financing activities	(215,865)	4,650,125
Net (decrease) increase in cash, cash equivalents and restricted cash	(7,099,179)	845,950
Cash, cash equivalents and restricted cash, beginning of period	16,446,030	2,330,405
Cash, cash equivalents and restricted cash, end of the period	9,346,851	3,176,355
Cash and cash equivalents	9,112,952	3,176,355
Restricted cash	233,899
Total cash, cash equivalents and restricted cash, end of period	9,346,851	3,176,355
Supplemental Non-Cash Investing and Financing Activity
Accrued variable compensation settled with RSU grants	411,880
Shares issued in connection with Credova Merger	14,137,606
Note Exchange in connection with Credova Merger	8,449,500
Brand intangible purchase for stock		$ 1,334,850

Organization and Business Opera

Organization and Business Operations	3 Months Ended
	Mar. 31, 2024
Organization and Business Operations [Abstract]
Organization and Business Operations	Note 1 - Organization and Business Operations PSQ Holdings, Inc. and its subsidiaries, (collectively “PublicSquare”, “PSQ” or the “Company”) is a holding company that strategically unites key products and services, forming the backbone of the parallel economy’s ecosystem via its three core segments (further defined as “Marketplace”, “Financial Technology”, and “Brands”). The primary mission of the Marketplace segment is to help consumers ‘ shop their values’ EveryLife Asset Acquisition In February 2023, the Company acquired the assets of EveryLife, Inc. (“EveryLife”). On July 13, 2023, the Company launched the brand and began generating revenue from sales of diapers and wipes from this operation. See Note 5 for further information. Merger Agreement On July 19, 2023, in accordance with the plan of arrangement to reorganize PSQ Holdings. Inc, the Company finalized a business combination (the “Business Combination”) with Colombier Acquisition Corp. (“Colombier”). On closing, the common shares of PSQ Holdings Inc. were listed on the New York Stock Exchange and commenced trading under the symbol “NYSE:PSQH”. See Note 4 for further information. Credova Merger On March 13, 2024, the Company entered into an agreement and plan of merger (the “Credova Merger Agreement”) with Credova Holdings, Inc., a Delaware corporation (“Credova”), and Samuel L. Paul, in the capacity as the Seller Representative in accordance with the terms of the Credova Merger Agreement (“Credova Merger”). See Note 5 for further information. The Company’s operations are comprised of three operating segments which are Marketplace, Brands and Financial Technology a summary of which is below: Marketplace The PSQ platform (the “Platform”) can be accessed through two primary means: ● Mobile application ● Web Brands Our brand revenues have been derived primarily from our sale of products. EveryLife is a direct-to-consumer baby care company with a mission to provide premium products to every miraculous life. EveryLife is committed to its core values, ensuring product quality, and demonstrating generosity by donating diapers and wipes to moms in need. This commitment has quickly set EveryLife apart, elevating both its brand and products. Since its launch in July 2023, EveryLife has been delivering high-performing and price-accessible products that align with the values of our consumers. Financial Technology Credova assists consumers, lenders, and retailers in offering point-of-sale financing products. Credova has developed and maintains an internet-based proprietary retail finance platform and related application programming interfaces (“APIs”) through which Credova, certain Federal Deposit Insurance Corporation (“FDIC”) and National Credit Union Administration (“NCUA”) insured financial institutions, other financial institutions authorized by Credova (each a “Financing Partner”), and merchants can dynamically offer certain financing products. Credova’s offerings fall into four main categories: (i) Merchant-originated products; (ii) Bank Partner-originated closed-end installment loans; (iii) Credova-originated loan products; and (iv) Zero-interest installment product (“Pay-in-4”).

Liquidity

Liquidity	3 Months Ended
	Mar. 31, 2024
Liquidity [Abstract]
Liquidity	Note 2 - Liquidity Historically, the Company’s primary sources of liquidity have been funds from financing activities. The Company reported net losses of $12.6 million and $6.7 million for the three months ended March 31, 2024 and 2023, and had negative cash flows from operations of $6.5 million and $3.0 million for the three months ended March 31, 2024 and 2023, respectively. As of March 31, 2024, the Company had aggregate cash and cash equivalents, of $9.1 million and net working capital of $6.6 million. On May 3, 2024, the Company received the $10,000,000 proceeds from a 9.75% private placement convertible note invested by a board member and his affiliates. Additionally, the Company's Board of Directors and executive team have outlined a plan to improve the Company's cash position by gaining access to additional capital through various strategic initiatives. These initiatives may include reallocation of resources to more profitable segments of the business, completing a private placement equity raise, entering into a revolving line of credit agreement and refinement of inventory purchase timing which will reduce excess stock levels. The Company believes that as a result of the Business Combination, convertible note proceeds, Credova Merger, resource reallocation initiatives, planned equity raises, inventory management and line of credit financing, along with its existing cash and cash equivalents, that the Company will be able to fund operations and capital needs for the next year from the date these condensed consolidated financial statements were available to be issued. The Company’s future capital requirements will depend on many factors including the Company’s revenue growth rate, the timing and extent of spending to support further sales and marketing and research and development efforts. In order to finance these opportunities, the Company may need to raise additional financing. While there can be no assurances, the Company may need to pursue issuances of additional equity raises and debt rounds of financing. If additional financing is required from outside sources, the Company may not be able to raise it on terms acceptable to the Company or at all. If the Company is unable to raise additional capital when desired, the Company’s business, results of operations and financial condition would be materially and adversely affected.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2024
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 3 - Summary of Significant Accounting Policies Basis of Presentation and Principles of Consolidation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”) for interim financial information. Accordingly, certain information and footnote disclosures normally included in consolidated financial statements in accordance with U.S. GAAP have been omitted. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2024 are not necessarily indicative of the results that may be expected for the year ending December 31, 2024. All significant intercompany balances and transactions have been eliminated in consolidation. The condensed consolidated balance sheet at December 31, 2023 has been derived from the audited consolidated financial statements at that date, but does not include all disclosures, including notes, required by U.S. GAAP for complete financial statements. The unaudited interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and accompanying footnotes included in the Company’s Annual Report on Form 10-K for its year ended December 31, 2023. Use of Estimates The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires management to make certain estimates and assumptions that affect the reported amounts and disclosures of assets and liabilities and the reported amounts of revenues and expenses during the reporting period. Estimates are adjusted to reflect actual experience when necessary. Such estimates include, but are not limited to, revenue recognition, allowance for credit losses, fair values of net assets acquired, intangible assets, inventory valuation, estimates related to useful lives of long lived assets, estimation of contingencies, recoverability of deferred tax assets, the incremental borrowing rate applied to lease accounting, valuation of earn out liabilities and warrant liabilities, and estimation of income taxes. These estimates, judgments, and assumptions are reviewed periodically and the impact of any revisions are reflected in the consolidated financial statements in the period in which such revisions are made. Actual results could differ materially from those estimates, judgments, or assumptions, and such differences could be material to the Company’s consolidated financial position and results of operations. Earnings (Loss) Per Share The Company computes basic loss per share (“EPS”) by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the reporting period. All securities that meet the definition of a participating security, irrespective of whether the securities are convertible, nonconvertible, or potential common stock securities, shall be included in the computation of basic EPS using the two-class method. However, when the different classes of units have identical rights and privileges except voting rights, whereby they share equally in dividends and residual net assets on a per unit basis, the classes can be combined and presented as one class for EPS purposes. As such, the Company has combined the Class A and Class C Common stock for purposes of the EPS calculation. Diluted loss per share is calculated by dividing net loss by the weighted average number of common shares and dilutive common stock equivalents outstanding. During the periods when there are anti-dilutive, common stock equivalents, these are not considered in the computation. As of March 31, 2024, the Company’s restricted stock units (“RSUs”) and Warrants were not considered in the computation as they are anti-dilutive. As of March 31, 2024, there were no anti-dilutive shares or common stock equivalents outstanding. Revenue Recognition [1] Marketplace Revenues E-commerce revenues The Platform features a single cart shopping experience where consumers can purchase a variety of products from multiple vendors in one transaction. The Company is not the seller of record in these transactions. The commissions revenue earned from these arrangements are recognized on a net basis, which equates to the commission and processing fees earned in exchange for the seller marketplace services. The commission and processing fees are recognized net of estimated refunds when the corresponding transaction is confirmed by the buyer and seller. The Company does not take title to inventory sold or assume risk of loss at any point in time during the transaction and is authorized to collect consideration from the buyer and remit net consideration to the seller to facilitate the processing of the confirmed purchase transaction. The Company currently records processing fees from its merchant service providers as a component of Cost of revenues on the condensed consolidated statement of operations. Advertising services The Company enters into advertising subscription arrangements with its customers. Revenue is recognized over-time as the ads are displayed over the subscription period. The Company is providing a service and the service is being consumed by the customer simultaneously over the period of service. In general, the Company reports advertising revenue on a gross basis, since the Company controls the advertising inventory before it is transferred to our customers. Our control is evidenced by our sole ability to monetize the advertising inventory before it is transferred to customers. The Company also sells push notifications and email blasts and recognizes revenue at a point in time when delivered. Push notifications and email blasts are considered delivered when an ad is displayed to users. When a customer enters into an advertising subscription arrangement that includes push notifications and/or email blasts, the Company allocates a portion of the total consideration to the push notification and email blast performance obligations based on the residual approach. [2] Brand Sales Product sales The Company generates revenue through the sale of diapers and wipes to consumers by way of the Company’s Platform and EveryLife’s website. Additionally, EveryLife provides discounted products to non-profit organizations and other strategic partners through bulk sales at wholesale prices. The Company considers customer orders to be the contracts with the customer. There is a single performance obligation, which is the Company’s promise to transfer its product to customers based on specific payment and shipping terms in the arrangement. The entire transaction price is allocated to this single performance obligation. Product revenue is recognized when a customer obtains control of the product, which occurs at shipment. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring products. The Company evaluated principal versus agent considerations to determine whether it is appropriate to record third-party logistics provider fees paid as an expense. These fees are recorded as shipping and handling expenses within cost of goods sold and are not recorded as a reduction of revenue because the Company owns and controls all the goods before they are transferred to the customer. The Company can, at any time, direct the third-party logistics provider to return the Company’s inventories to any location specified by the Company. It is the Company’s responsibility to process any returns made by customers directly to logistic providers and the Company retains the back-end inventory risk. Further, the Company is subject to credit risk (i.e., credit card chargebacks), establishes prices of its products, fulfills the goods to the customer and can limit quantities or stop selling the goods at any time. Product Returns Consistent with industry practice, the Company generally offers customers a limited right of return for products purchased. The Company reviews its receivables quarterly and records a reserve, if necessary. As of March 31, 2024 and December 31, 2023, the Company had $0 recorded as an allowance for sales returns. [3] Financial Technology Revenues Financing Revenues The Company principally generates financing revenue from four activities: revenue from sale of loan and lease contracts, revenue from interest earned on loans, and revenue from retailer discounts and origination fees paid by lending institutions (direct revenue) earned in connection with providing financing on consumer goods. Revenue from leases is recognized over time when the Company satisfies a performance obligation based on the agreed upon financing terms. Revenue from the Company’s sales of loans and leases is recognized at a point in time when the Company satisfies a performance obligation by transferring control of the loans to a third party. Interest on loans and leases is calculated by the simple-interest method on daily balances of the principal amount outstanding. Revenue from retailer discounts is recognized at a point in time when the Company satisfies performance obligations by purchasing the contract from the merchant in connection with a merchant-originated consumer financing product. Origination fees from lenders are recognized at the time of loan origination. Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of 90 days or less at the time of purchase to be cash equivalents. The carrying values of cash and cash equivalents approximate their fair values due to the short-term nature of these instruments. The Company maintains cash accounts with financial institutions. At times, balances in these accounts may exceed federally insured limits. No losses have been incurred to date on any deposits. Restricted cash The Company has two Deposit Account Control Agreements (“DACA”) with lenders. With these agreements, the Company assigned the rights to a collateral account to the lenders. The DACA accounts are utilized to collect the consumer payments on loans and leases. Funds are then distributed in accordance with the loan security agreement. Funds cover payments for servicing, interest on revolving loans, and paying down revolving loans . Loans held for Investment, net Loans are unsecured and are stated at the amount of unpaid principal. Interest on loans is calculated by the simple-interest method on daily balances of the principal amount outstanding. Accrued interest on loans is discontinued when management believes that, after considering collection efforts and economic and business conditions, the collection of interest is doubtful. The Company’s policy is to stop accruing interest when the loan becomes 120 days’ delinquent. All interest accrued but not collected for loans that are placed on nonaccrual status or subsequently charged-off is reversed against interest income which is included in revenues, net on the condensed consolidated statements of operations. Income is subsequently recognized on the cash basis until, in management’s judgment, the borrower’s ability to make periodic and future principal and interest payments are reasonably assured, in which case the loan is returned to accrual status. The Company classifies its loans as either current or past due. Amounts are considered past due if a scheduled payment is not paid on its due date. The Company does not modify the terms of its existing loans with customers. Allowance for credit losses – Loans held for investment The Company identifies its portfolio segments and measures the allowance for credit losses based on similar economic risk characteristics. The allowance for credit losses for each portfolio is determined based on the Company’s current estimate of expected credit losses over the remaining contractual term, adjusted for expected prepayments when appropriate, and incorporates evaluations of known and inherent risks in our portfolio, historical credit losses, consumer payment trends, estimates of recoveries, current economic conditions, and reasonable and supportable forecasts. Loans that do not share risk characteristics are evaluated on an individual basis. Loans evaluated individually are not included in the collective evaluation. Business Combinations The Company evaluates whether acquired net assets should be accounted for as a business combination or an asset acquisition by first applying a screen test to determine whether substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. If so, the transaction is accounted for as an asset acquisition. If not, the Company applies its judgement to determine whether the acquired net assets meets the definition of a business by considering if the set includes an acquired input, process, and the ability to create outputs. The Company accounts for business combinations using the acquisition method when it has obtained control. The Company measures goodwill as the fair value of the consideration transferred including the fair value of any non-controlling interest recognized, less the net recognized amount of the identifiable assets acquired and liabilities assumed, all measured at their fair value as of the acquisition date. Transaction costs, other than those associated with the issuance of debt or equity securities, that the Company incurs in connection with a business combination are expensed as incurred. Any contingent consideration (“Earn-out liabilities”) is measured at fair value at the acquisition date. For contingent consideration that does not meet all the criteria for equity classification, such contingent consideration is required to be recorded at their initial fair value at the acquisition date, and on each balance sheet date thereafter. Changes in the estimated fair value of liability-classified contingent consideration are recognized on the condensed consolidated statements of operations in the period of change. When the initial accounting for a business combination has not been finalized by the end of the reporting period in which the transaction occurs, the Company reports provisional amounts. Provisional amounts are adjusted during the measurement period, which does not exceed one year from the acquisition date. These adjustments, or recognition of additional assets or liabilities, reflect new information obtained about facts and circumstances that existed at the acquisition date that, if known, would have affected the amounts recognized at that date. Inventory Inventory consists of finished goods and is stated at lower of cost or net realizable value. Cost is measured by using an adjusted standard cost method which approximates FIFO (first in, first out). The net realizable value of the Company’s inventory is estimated based on current and forecasted demand, and market conditions. The allowance for excess and obsolete inventory requires management to make assumptions and to apply judgment regarding a number of factors, including estimates applying past and projected sales performance to current inventory levels. As of March 31, 2024 and December 31, 2023, no reserve for inventory has been recorded. Goodwill and acquired intangible assets Goodwill in the Company’s condensed consolidated financial statements resulted from the Credova Merger, while the acquired intangible assets recorded in the Company’s condensed consolidated financial statements resulted from both the EveryLife asset acquisition and the Credova Merger. Goodwill represents the excess of the purchase price in a business combination over the fair value of identifiable tangible and intangible assets acquired and liabilities assumed. Goodwill is not amortized as it is estimated to have an indefinite life. As such, goodwill is subject to an annual impairment test. The Company allocates goodwill to reporting units based on the expected benefit from the business combination. Reporting units are evaluated when changes in the Company’s operating structure occur, and if necessary, goodwill is reassigned using a relative fair value allocation approach. Accounting Standards Codification (“ASC”) 350- Intangibles-Goodwill and Other Separately acquired intangible assets are measured on initial recognition at cost including directly attributable costs. Intangible assets acquired in a business combination are measured at fair value at the acquisition date. Acquired identifiable finite-lived intangible assets are amortized on a straight-line basis over the estimated useful life of the respective asset. Each period the Company evaluates the estimated remaining useful lives of its intangible assets and whether events or changes in circumstances warrant a revision to the remaining period of amortization. Acquired indefinite-lived intangible assets are not amortized but are tested for impairment at least annually or more frequently if events or changes in circumstances indicate that the intangible asset may be impaired. Capitalized Software The Company capitalizes costs related to the development of its internal software and certain projects for internal use in accordance with ASC 350. The Company capitalizes costs to develop its mobile application and website when preliminary development efforts are successfully completed, management has authorized and committed project funding, it is probable that the project will be completed, and the software will be used as intended. Costs incurred during the preliminary planning and evaluation stage of the project and during the post implementation operational stage, including maintenance, are expensed as incurred. Costs incurred for enhancements that are expected to result in additional functionality are capitalized and expensed over the estimated useful life of the upgrades on a per project basis. Amortization is computed on an individual product basis over the estimated economic life of the product using the straight-line method. Software development costs expensed and not capitalized, which are included in research and development expense in the accompanying condensed consolidated statements of operations, were approximately $39,000 and $80,600 for the three months ended March 31, 2024, and 2023, respectively. Impairment of Long-Lived Assets The Company reviews long-lived assets, including intangible assets, capitalized software and lease assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured first by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are impaired, an impairment loss would be recognized based on the excess of the carrying amount of the asset above the fair value of the asset. No impairment of the Company’s long-lived assets were recorded during the three months ended March 31, 2024 and 2023. Convertible Promissory Notes The Company may enter into convertible promissory notes, some of which contain predominantly fixed rate conversion features, whereby the outstanding principal and accrued interest may be converted by the holder, into common shares at a fixed discount to the market price of the common stock at the time of conversion. In this case, the convertible promissory notes represent a financial instrument other than an outstanding share that embodies a conditional obligation that the issuer must or may settle by issuing a variable number of its equity shares. The Company records the convertible note liability at its fixed monetary amount by measuring and recording a premium, as applicable, on the convertible notes date with a charge to expense in accordance with ASC-480 – Distinguishing Liabilities from Equity Warrant Liabilities The Company evaluates all of its financial instruments, including issued share purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives, pursuant to ASC 815-40, Derivatives and Hedging Leases The Company determines if an arrangement is a lease at inception. For leases where the Company is the lessee, right-of-use (“ROU”) assets represent the Company’s right to use the underlying asset for the term of the lease and the lease liabilities represent an obligation to make lease payments arising from the lease. The Company’s lease agreement contains rent escalation provisions, which are considered in determining the ROU assets and lease liabilities. The Company begins recognizing rent expense when the lessor makes the underlying asset available for use by the Company. Lease liabilities are recognized at the lease commencement date based on the present value of the future lease payments over the lease term. Lease renewal periods are considered on a lease-by-lease basis in determining the lease term. The interest rate the Company uses to determine the present value of future lease payments is the Company’s incremental borrowing rate because the rate implicit in the Company’s leases is not readily determinable. The incremental borrowing rate is a hypothetical rate for collateralized borrowings in economic environments where the leased asset is located based on credit rating factors. The ROU asset is determined based on the lease liability initially established and adjusted for any prepaid lease payments and any lease incentives received. The lease term to calculate the ROU asset and related lease liability includes options to extend or terminate the lease when it is reasonably certain that the Company will exercise the option. Certain leases contain variable costs, such as common area maintenance, real estate taxes or other costs. Variable lease costs are expensed as incurred on the condensed consolidated statements of operations. Operating leases are included in the ROU assets and lease liabilities on the condensed consolidated balance sheets. The Company has no finance leases. Share Based Compensation The Company recognizes an expense for share-based compensation awards based on the estimated fair value of the award on the date of grant. For certain awards, the Company has determined that the service inception date precedes the grant date as (a) the awards were authorized prior to establishing an accounting grant date, (b) the recipients began providing services prior to the grant date, and (c) there are performance conditions that, if not met by the accounting grant date, will result in the forfeiture of the awards. As the service inception date precedes the accounting grant date, the Company recognizes share-based compensation expense over the requisite service period based on the fair value at each reporting date. Fair Value of Financial Instruments Fair value is the price that would be received to sell an asset, or the amount paid to transfer a liability in an orderly transaction between market participants at the measurement date. There is a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The Company classifies fair value balances based on the observability of those inputs. The three levels of the fair value hierarchy are as follows: Level 1 - Inputs based on unadjusted quoted market prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Level 2 - Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets or liabilities in active markets or quoted prices for identical or similar instruments in markets that are not active or for which all significant inputs are observable or can be corroborated by observable market data. Level 3 - Inputs reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. The inputs are both unobservable for the asset and liability in the market and significant to the overall fair value measurement. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. The Company establishes the fair value of its assets and liabilities using the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date and establishes a fair value hierarchy based on the inputs used to measure fair value. The recorded amounts of certain financial instruments, including money markets classified as cash equivalents, accounts receivable, loans held for investment at fixed interest rates, accounts payable, accrued expenses, debt at fixed interest rates, and other liabilities approximate fair value due to their relatively short maturities. The Company’s policy is to record transfers between levels, if any, as of the beginning of the fiscal year. For the three months ended March 31, 2024 and 2023 no transfers between levels have been recognized. Segment Reporting Operating segments are defined as components of an entity for which separate discrete financial information is available that is evaluated regularly by the Chief Operating Decision Maker (“CODM”) in deciding how to allocate resources and in assessing performance. The Company has determined that the Company has three reportable segments comprised of Marketplace, Brands and Financial Technology. Concentration of Risks Financial instruments that potentially subject the Company to a significant concentration of credit risk consist primarily of cash and cash equivalents, and accounts receivable. Cash balances may exceed the FDIC insurance limit of $250,000. The Company has not experienced any losses in such accounts. For the three months ended March 31, 2024 and 2023, no customer accounted for 10% or more of the Company’s revenue. As of March 31, 2024 and December 31, 2023, no customer accounted for 10% or more of the Company’s accounts receivable. Recent Accounting Pronouncements The Company has assessed the adoption impacts of recently issued accounting standards by the Financial Accounting Standards Board on the Company’s condensed consolidated financial statements as well as material updates to previous assessments, if any, to the Company’s annual audited consolidated financial statements and notes thereto included in our Form 10-K for the year ended December 31, 2023.

Recapitalization

Recapitalization	3 Months Ended
	Mar. 31, 2024
Recapitalization [Abstract]
Recapitalization	Note 4 - Recapitalization On July 19, 2023, the Company consummated the Business Combination, pursuant to the terms of the Merger Agreement dated February 27, 2023 with Colombier. At Closing, pursuant to the terms of the Merger Agreement and after giving effect to the redemptions of Class A Common Stock, par value $0.0001 per share, of Colombier (the “Colombier Class A Common Stock”) by public stockholders of Colombier: ● all options, convertible notes, warrants and other rights to subscribe for or purchase any capital stock of PSQ or securities convertible into or exchangeable for, or that otherwise conferred on the holder any right to acquire, any capital stock of PSQ which remained outstanding and had not been exercised or did not convert automatically into shares of PSQ Common Stock (as defined below) prior to the effective time of the Merger (the “Effective Time”) were cancelled without consideration; ● each share of PSQ Common Stock, par value $0.001 per share (“PSQ Common Stock”), including shares of PSQ Common Stock issued upon conversion of outstanding convertible notes of PSQ that automatically converted into shares of PSQ Common Stock immediately prior to the completion of the Merger, in each case other than shares of PSQ Common Stock held by the CEO, was automatically converted into the right to receive 19.476836 shares of Class A Common Stock, par value $0.0001 per share, of the Company (“Class A Common Stock”); and ● each share of PSQ Common Stock held by the Chief Executive Officer (“CEO”) was automatically converted into the right to receive 19.476836 shares of Class C Common Stock, par value $0.0001 per share, of the Company (“Class C Common Stock” and, together with Class A Common Stock, “Company Common Stock”). In addition to the right of holders’ of PSQ Common Stock immediately prior to the Effective Time (the “PSQ Stockholders”) to receive Class A Common Stock or Class C Common Stock, as applicable, in the Merger, PSQ Stockholders and certain executive officers, employees and service providers of PSQ (the “Deemed Equity Holders” and, together with the PSQ Stockholders, the “Participating Equity Holders”) will be entitled to receive up to 3,000,000 shares of Class A Common Stock (the “Earnout Shares”) in the event certain trading price-based metrics are satisfied during the five (5)-year period commencing on the date of the Closing and ending on the fifth anniversary thereof (the “Earnout Period”), or, if earlier, upon the occurrence of a change of control transaction (as defined in the Merger Agreement) during the Earnout Period with an implied per share price that exceeds the relevant trading price-based metrics. Specifically, Earnout Shares will be earned if one or more of the three (3) triggering events described below occurs: ● in the event that, and upon the date during the Earnout Period on which, the volume-weighted average trading price of Class A Common Stock quoted on the New York Stock Exchange (“NYSE”) (or such other exchange on which the shares of Class A Common Stock are then listed) for any twenty (20) trading days within any thirty (30) consecutive trading day period (the “Earnout Trading Price”) is greater than or equal to $12.50, the Participating Equity Holders will be entitled to receive an aggregate of 1,000,000 Earnout Shares; ● in the event that, and upon the date during the Earnout Period on which, the Earnout Trading Price is greater than or equal to $15.00, the Participating Equity Holders will be entitled to receive an aggregate of 1,000,000 additional Earnout Shares; and ● in the event that, and upon the date during the Earnout Period on which, the Earnout Trading Price is greater than or equal to $17.50, the Participating Equity Holders will be entitled to receive an aggregate of 1,000,000 additional Earnout Shares. Each share of the Company’s Class C Common Stock entitles its holder, initially the CEO, to a number of votes per share (rounded up to the nearest whole number) equal to (a) the aggregate number of outstanding shares of Class A Common Stock entitled to vote on the applicable matter as of the applicable record date plus 100, divided by (b) the aggregate number of outstanding shares of Class C Common Stock (the “Per Share Class C Voting Power”). As of the Closing Date, as a result of his ownership of 100% of the outstanding Class C Common Stock, the CEO has approximately 52.62% of the voting power of the Company, and the result of most matters to be voted upon by the Company’s stockholders will be controlled by the CEO, who can base his vote upon his best judgment and his fiduciary duties to PSQ stockholders. Each share of Class C Common Stock held by the CEO may be converted by the CEO at any time into one (1) share of Class A Common Stock. PSQ has been determined to be the accounting acquirer based on evaluation of the following facts and circumstances: ● PSQ’s existing stockholders will have the ability to control decisions regarding election and removal of directors and officers of the Company; ● PSQ is the larger entity in terms of substantive operations and employee base; ● PSQ will comprise the ongoing operations of the Company; and ● PSQ’s existing senior management will be the senior management of the Company. Accordingly, the Business Combination was accounted for as a reverse recapitalization in accordance with U.S. GAAP. Under this method of accounting, although Colombier acquired all the outstanding equity interests of PSQ in the Business Combination, Colombier was treated as the “acquired” company and PSQ was treated as the accounting acquirer for financial statement reporting purposes. Accordingly, the Business Combination was treated as the equivalent of PSQ issuing stock for the net assets of Colombier, accompanied by a recapitalization. The net assets of Colombier were stated at historical cost, with no goodwill or other intangible assets recorded. Operations prior to the Business Combination will be those of PSQ. Transaction Proceeds Upon closing of the Business Combination, the Company received gross proceeds of $34.9 million from the Business Combination, offset by total transaction costs of $16.8 million. The following table reconciles the elements of the Business Combination to the condensed consolidated statements of cash flows and the condensed consolidated statement of changes in stockholders’ equity: Cash-trust and cash, net of redemptions $ 34,938,880 Less: transaction costs and advisory fees, paid (16,834,686 ) Net proceeds from the Business Combination 18,104,194 Less: public and private placement warrant liabilities (8,816,500 ) Less: earn-out liabilities (2,400,000 ) Add: amounts paid in advance 2,570,919 Add: Transaction costs in accounts payable and accrued expenses 2,967,393 Reverse recapitalization, net $ 12,426,006 The number of shares of Common Stock issued immediately following the consummation of the Business Combination were: Colombier Class A common stock, outstanding prior to the Business Combination 17,250,000 Less: Redemption of Colombier Class A common stock (13,827,349 ) Class A common stock of Colombier 3,422,651 Colombier Class B common stock, outstanding prior to the Business Combination 4,312,500 Business Combination shares 7,735,151 PSQ Shares 21,522,825 Common Stock immediately after the Business Combination 29,257,976 The number of PSQ shares was determined as follows: PSQ Shares PSQ Class A Common Stock 940,044 18,309,147 Class C Common Stock 165,000 3,213,678 Total 1,105,044 21,522,825 Public and private placement warrants The Public Warrants issued in Colombier’s Initial Public Offering (“IPO”) and 5,700,000 warrants issued in connection with private placement at the time of Colombier’s IPO (the “Private Placement Warrants”) remained outstanding and became warrants for the Company (see Note 11). Redemption Prior to the closing of the Business Combination, certain Colombier public shareholders exercised their right to redeem certain of their outstanding shares for cash, resulting in the redemption of 13,827,349 shares of Colombier Class A common stock for an aggregate payment of $141,151,432.

Acquisitions

Acquisitions	3 Months Ended
	Mar. 31, 2024
Acquisitions [Abstract]
Acquisitions	Note 5 - Acquisitions Credova On March 13, 2024, the Company entered into an agreement and plan of merger (the “Credova Merger Agreement”) with Cello Merger Sub, Inc., a Delaware corporation and wholly-owned subsidiary (“Merger Sub”) Credova Holdings, Inc., a Delaware corporation (“Credova”), and Samuel L. Paul, in the capacity as the Seller Representative in accordance with the terms of the Credova Merger Agreement (the “Credova Merger”). Pursuant to the Credova Merger Agreement, on March 13, 2024, the transactions which are the subject of the Credova Merger Agreement were consummated and Merger Sub merged with and into Credova (the “Merger”), with Credova surviving as a wholly-owned subsidiary of PSQ. In connection with the Merger, each share of Credova’s equity was converted into the right to receive newly-issued shares of PSQ Class A common stock (“Class A Common Stock”), and was delivered to the Credova stockholders at the closing (“Credova Stockholders”). Credova Merger Consideration As consideration for the Credova Merger, Credova stockholders received 2,920,993 newly-issued shares of Class A Common Stock (the “Consideration Shares”). A number of Consideration Shares equal to ten percent (10%) of the Consideration Shares (the “Escrow Shares”) was placed in an escrow account for indemnity claims made under the Credova Merger Agreement. Assuming they are not subject to indemnity claims, the Escrow Shares remaining in escrow upon the 12-month anniversary of the closing will be released and distributed pro rata to the former stockholders of Credova. The acquisition of Credova was accounted for as a business combination using the acquisition method pursuant to FASB ASC Topic 805. As the acquirer for accounting purposes, the Company estimated the purchase price, assets acquired and liabilities assumed as of the acquisition date, with the excess of the purchase price over the fair value of net assets acquired recognized as goodwill. The Company is in the process of finalizing the allocation of the purchase price. As a result, the fair value estimates assigned to intangible assets, goodwill and the related tax impacts of the acquisition, among other items, are preliminary and subject to change as additional information is received to complete the analysis, including final adjustments to loans held for investment, intangible assets, and certain net working capital accounts. The Company expects to finalize the valuation as soon as practicable, but no later than one year after the acquisition date. The preliminary purchase price allocation as of the acquisition date is presented as follows: March 13, Purchase consideration: Common Stock, at fair value $ 14,137,606 Assumption of notes payable 8,449,500 Cash paid 1,587,184 Total purchase consideration $ 24,174,290 Purchase price allocation: Cash $ 1,728,400 Loans held for investment 7,027,678 Fixed assets 243,879 Intangible assets 11,720,000 Prepaid expenses 1,269,933 Goodwill 10,930,978 Operating lease right of use asset 341,121 Accounts payable and other current liabilities (3,430,171 ) Lease liability (341,121 ) Revolving line of credit (5,316,407 ) Fair value of net assets acquired $ 24,174,290 The preliminary excess of purchase consideration over the fair value of net tangible and identifiable intangible assets acquired was recorded as goodwill and is primarily attributed to the synergies expected from expanded market opportunities when integrating the acquired developed technologies with the Company’s offerings as well as acquiring an assembled workforce. The goodwill balance is not deductible for income tax purposes. Acquisition-related costs of $2.3 million associated with the Credova Merger were included in general and administrative expenses in the condensed consolidated statement of operations for the three months ended March 31, 2024. Since the acquisition date, $0.4 million of revenue and $0.3 million of net loss have been included in the condensed consolidated statement of operations for the three months ended March 31, 2024. The following table sets forth the preliminary components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition (in years): Fair value Useful life Trademarks and Tradenames $ 1,700,000 5 Internally developed software 3,600,000 3 Merchant relationships 5,900,000 5 State operating licenses 520,000 Indefinite Total intangible assets $ 11,720,000 The following unaudited supplemental pro forma combined financial information presents the Company’s combined results of operations for the three months ended March 31, 2024 and 2023 as if the Credova Merger had occurred on January 1, 2023. The pro forma financial information is presented for comparative purposes only and is not necessarily indicative of the Company’s operating results that may have occurred had the Credova Merger been completed on January 1, 2023. In addition, the unaudited pro forma financial information does not give effect to any anticipated cost savings, operating efficiencies or other synergies that may be associated with the merger, or any estimated costs that have been or will be incurred by the Company to integrate the assets and operations of Credova. Three months ended Three months ended Revenue $ 6,379,454 $ 4,016,956 Net loss $ (11,263,956 ) $ (10,698,352 ) The unaudited pro forma financial information reflects pro forma adjustments to present the combined pro forma results of operations as if the acquisition had occurred on January 1, 2023 to give effect to certain events the Company believes to be directly attributable to the acquisition. These pro forma adjustments primarily include: (i) the elimination of Credova historical depreciation and amortization expense and the recognition of new depreciation and amortization expense; (ii) an adjustment to present acquisition-related transaction costs and other one-time costs directly attributable to the acquisition as if they were incurred in the earliest period presented; and (iii) the related income tax effects of the adjustments noted above, as applicable. EveryLife In February 2023, the Company acquired the assets of EveryLife, by way of a stock for stock exchange. Pursuant to that agreement, the Company acquired a brand name in exchange for 1,071,229 shares of the Company’s common stock. Through the stock for stock exchange agreement, the Company acquired EveryLife’s marketing related intangibles which consist of a brand name. On July 13, 2023, the Company launched the brand and began generating revenue from sales of diapers and wipes from this operation. This acquisition was accounted for as an asset purchase. The cost of a group of assets acquired in an asset acquisition shall be allocated to the individual assets acquired or liabilities assumed based on their relative fair values and shall not give rise to goodwill. The following table presents the acquisition date fair value of the asset acquired: Assets acquired: Balance - January 1, 2023 $ - Issuance of common stock at fair value 1,334,850 Legal costs capitalized 42,611 Balance – December 31, 2023 $ 1,377,461

Goodwill and Intangible Assets,

Goodwill and Intangible Assets, Net	3 Months Ended
	Mar. 31, 2024
Goodwill and Intangible Assets, Net [Abstract]
Goodwill and Intangible Assets, Net	Note 6 - Goodwill and Intangible Assets, Net Goodwill as of March 31, 2024 was $10,930,978, which resulted from the Credova Merger (See Note 5) and is included in the Financial Technology segment. The following table summarizes intangible assets, net: Useful March 31, December 31, Capitalized software development costs 1-5 years $ 5,708,407 $ 5,011,519 Trademark and tradenames 5 years 1,700,000 - Internally developed software 3 years 3,600,000 - Merchant relationships 5 years 5,900,000 - State operating licenses Indefinite 520,000 - Purchased technology 1-15 years 247,489 247,489 Brand name 10 years 1,377,461 1,377,461 Total intangible assets 19,053,357 6,636,469 Less: Accumulated amortization (3,294,659 ) (3,079,440 ) Total intangible assets, net $ 15,758,698 $ 3,557,029 Amortization expenses were approximately $287,000 and $545,000 for the three months ended March 31, 2024 and 2023, respectively. As of March 31, 2024, estimated future amortization expense is expected as follows: Remainder of 2024 $ 2,603,454 2025 3,469,343 2026 3,469,343 2027 2,513,198 2028 2,152,340 Thereafter 1,031,020 $ 15,238,698

Loans Held for Investment, Net

Loans Held for Investment, Net	3 Months Ended
	Mar. 31, 2024
Loans Held for Investment, Net [Abstract]
Loans Held for Investment, Net	Note 7 – Loans Held for Investment, Net The Company classifies its loans as either current or past due. The following reflects the credit quality of the Company’s loans held for investment, as delinquency status has been identified as the primary credit quality indicator, based on the recorded amount of the receivable in delinquent status. The following reflects the credit quality of the Company’s loans receivable as of March 31, 2024 : Past Due Current 30-59 Days 60-89 days > 90 days Total Loans receivable $ 7,508,486 $ 115,436 $ 82,104 $ 49,873 $ 7,755,899 Allowance for credit losses (1,073,581 ) Loans receivable, net $ 6,682,318 These loans have a variety of lending terms as well as original maturities ranging from six weeks to thirty-six months, with the large majority of the Company’s loans having a term of approximately two years. The average remaining life of the Company’s loans was approximately 12 months as of March 31, 2024. Given that the Company’s loan portfolio focuses on unsecured installment loans, the Company evaluates the portfolio as a single homogeneous loan portfolio, and performs further analysis by product type as needed. The Company closely monitors credit quality for its loans held for investment to manage and evaluate exposure to credit risk. Credit risk management begins with initial underwriting, where a consumer is assessed based on the Company’s underwriting and credit policy. This includes Know Your Customer (“KYC”) identification, traditional credit scoring models, various Fair Credit Reporting Act (“FCRA”) permissible consumer credit and risk data. Credit quality is monitored subsequent to underwriting based on performance metrics that include, but are not limited to, delinquency and default metrics. The Company uses software that monitors credit quality of the respective portfolio and performs analysis on credit data. The changes in allowance for credit losses on loans held for investment as of March 31, 2024 is as follows: Balance at January 1, 2024 Balance acquired from Credova Merger $ 1,130,515 Charge-offs (93,894 ) Provision for credit losses 36,960 Balance at March 31, 2024 $ 1,073,581

Revolving Line of Credit

Revolving Line of Credit	3 Months Ended
	Mar. 31, 2024
Revolving Line of Credit [Abstract]
Revolving Line of Credit	Note 8 - Revolving Line of Credit The Company assumed a $10,000,000 revolving loan with a finance company through the Credova Merger (Note 5) which bears interest at a rate of 15% and requires minimum monthly interest payments. The funding termination date is June 30, 2024. The revolving loan will go into amortization period beginning July 1, 2024, in accordance with the Amended and Restated Loan Security Agreement. Monthly remittance remains in effect with a borrowing base calculation. During the amortization period, the Company will repay the aggregate outstanding advances until such aggregate outstanding advances do not exceed the borrowing base, and then one-hundred percent (100%) of the remaining collections until the aggregate outstanding advances have been reduced to zero. The revolving line of credit maturity date is subsequent to the revolving period, that is the earlier of: (a) nine (9) months following the funding termination date (June 30, 2024) and (b) the remittance date on which the aggregate outstanding advances are $1,000,000 or below. Certain assets at Credova are assigned as collateral. The total amount that can be borrowed under the loan is reduced to the amount of the borrowing base if that amount is lower. The borrowing base is based upon a percentage of eligible receivables which are valued as the outstanding principal amount, less adjustments for loans held for investment that are more than thirty-one days but no more than sixty days past due. For calculating the borrowing base, receivables more than sixty days past due are excluded. As of March 31, 2024, the outstanding advances under this revolving loan totaled $5,100,542.

Convertible Promissory Notes

Convertible Promissory Notes	3 Months Ended
	Mar. 31, 2024
Convertible Promissory Notes [Abstract]
Convertible Promissory Notes	Note 9 - Convertible Promissory Notes On March 13, 2024, the Company entered into a note purchase agreement for a 9.75% private placement convertible note for $10,000,000 invested by a board member and his affiliates. Terms for the note were priced based on notes exchanged as part of the Credova Merger. The Company’s stockholders have approved the issuance of the underlying shares as part of the annual stockholder meeting in April 2024 and the funds were received May 3, 2024. Promissory Note Exchange Prior to the execution of the Credova Merger Agreement, Credova, PSQ and certain holders of outstanding subordinated notes (“Subdebt Notes”) issued by Credova (the “Participating Noteholders”) entered into a Note Exchange Agreement (the “Note Exchange Agreement”) pursuant to which, immediately prior to the Closing, the Participating Noteholders delivered their Subdebt Notes of Credova for cancellation, in exchange for newly-issued replacement notes issued by PSQ, convertible into shares of Class A Common Stock (the “Replacement Notes”). The Replacement Notes have 9.75% simple interest per annum and 10 year maturity dates. Pursuant to the terms of the Replacement Notes, at any time after the Closing, Participating Noteholders may elect to convert their Replacement Notes into a number of shares of Class A Common Stock equal to the quotient obtained by dividing (x) the outstanding principal amount of the Replacement Note to be converted plus accrued and unpaid interest by (y) 4.63641, subject to adjustment for stock splits and other similar transactions (the “Conversion Price”). At any time, the Company may call the Replacement Notes for a cash amount equal to accrued interest plus (i) between the Closing and the first anniversary of the Closing, 120% of the then outstanding principal amount, (ii) between the first anniversary and the second anniversary of the Closing, 105% of the then outstanding principal amount and (iii) after the second anniversary of the Closing, the then outstanding principal amount of the Replacement Note. Further, the Replacement Notes permit the Company, in its discretion, to require conversion of the Replacement Notes into shares of Class A Common Stock if the daily volume-weighted average trading price of the Company Class A Common Stock exceeds 140% of the Conversion Price on each of at least ten consecutive trading days during the twenty trading day period prior to notice of such required conversion. The Company determined the embedded derivatives did not require bifurcation. Credova Subdebt Notes not exchanged for Replacement Notes at Closing were cancelled following payment in full in cash. As of March 31, 2024, the convertible promissory notes payable was $8,449,500. Convertible Promissory Notes In March 2023, the Company issued convertible promissory notes (the “Note” or “Notes”) in the total amount of $2,050,000 that accrue interest at the rate of 5% per annum until converted or paid in full upon maturity being December 31, 2024. As described in Note 1, on July 19, 2023, the Company consummated the Business Combination and became a publicly-traded company at which time the balance under each Note converted automatically into shares of PSQ Common Stock at a conversion price per share based upon an implied $100 million fully diluted pre-money valuation, excluding the Notes. The Notes are required to be recorded at their initial fair value on the date of issuance under ASC 480-10-25-14, and each balance sheet date thereafter. Changes in the estimated fair value of the Notes are recognized as non-cash gains or losses in the condensed consolidated statements of operations. The change in the fair value of the Notes measured with Level 3 inputs for the three months ended March 31, 2023 are summarized as follows: Convertible Fair value as of January 1, 2023 $ - Principal balance of convertible notes issued 2,050,000 Change in valuation inputs or other assumptions 1,147,905 Fair value as of March 31, 2023 $ 3,197,905 The following table provides quantitative information regarding Level 3 fair value measurements inputs at their measurement dates: Exercise price $ - Risk-Free Rate 4.06 % Maturity (in years) 2.0 Volatility 75 %

Leases

Leases	3 Months Ended
	Mar. 31, 2024
Leases [Abstract]
Leases	Note 10 - Leases Since inception, the Company has entered into four leases for office suites in California and Florida, two were short-term and two leases were long-term and expire in 2024 and 2025. Termination of the any lease is prohibited unless there is a violation under the lease agreement. The California lease has escalating payments from $15,538 per month to $16,004 per month, while the Florida lease has payments of $16,457 per month for the term of the lease. In determining the length of the lease term, the Company determined there was no embedded extension option. At lease commencement date, the Company estimated the lease liability and the right-of-use assets at present value using the Company’s estimated incremental borrowing rate of 10.5%. In conjunction with the Credova Merger, the Company acquired a lease agreement for its corporate office in Montana which had a commencement date of May 2022 and contains annual rent increases through April 2027. There is no purchase option or transfer of title of the leased premises at the end of the lease. The Company is responsible for all expenses, maintenance and taxes on the leased premises during the lease term. The Company has the option to renew the lease for an additional five-year period at prevailing rental rates at that time. In determining the length of the lease term, the Company did not include the optional renewal as on commencement date that renewal was not probable. At acquisition date, the Company estimated the lease liability and the right-of-use assets at present value using the Company’s estimated incremental borrowing rate of 9.75%. Rent expense under the operating leases included in the results of operations, inclusive of common area maintenance charges, utilities, and real estate taxes, was approximately $114,000 and $50,000 for the three months ended March 31, 2024 and 2023, respectively. The following amounts were recorded in the Company’s condensed consolidated balance sheets relating to its operating lease and other supplemental information: March 31, December 31, ROU assets $ 570,585 $ 324,238 Lease liabilities: Current lease liabilities $ 327,884 $ 310,911 Non-current lease liabilities 244,818 16,457 Total lease liabilities $ 572,702 $ 327,368 Other supplemental information: Weighted average remaining lease term 2.2 years 1 year Weighted average discount rate 10.0 % 10.50 % The following table presents the lease payments relating to the Company’s operating leases: Fiscal Year March 31, Remainder of 2024 $ 322,078 2025 144,273 2026 131,196 2027 44,112 Total lease payments 641,659 Less: imputed interest (68,957 ) Present value of operating lease liabilities $ 572,702

Warrant Liabilities

Warrant Liabilities	3 Months Ended
	Mar. 31, 2024
Warrant Liabilities [Abstract]
Warrant Liabilities	Note 11 - Warrant Liabilities As part of Colombier’s IPO, Colombier issued warrants to third-party investors where each whole warrant entitles the holder to purchase one share of the Company’s common stock at an exercise price of $11.50 per share (the “Public Warrants”). Simultaneously with the closing of the IPO, Colombier completed the private sale of warrants where each warrant allows the holder to purchase one share of the Company’s common stock at $11.50 per share. As of March 31, 2024 and December 31, 2023, there were 5,750,000 Public Warrants and 5,700,000 Private Placement warrants outstanding. These warrants expire on the fifth anniversary of the Business Combination or earlier upon redemption or liquidation and are exercisable commencing 30 days after the Business Combination, provided that the Company has an effective registration statement under the Securities Act covering the shares of common stock issuable upon exercise of the warrants and a current prospectus relating to them is available (or the Company permits holders to exercise their warrants on a cashless basis under the circumstances specified in the warrant agreement) and registered, qualified or exempt from registration under the securities, or blue sky, laws of the state of residence of the holder. Once the warrants become exercisable, the Company may redeem the outstanding warrants: ● in whole and not in part; ● at a price of $0.01 per warrant; ● upon not less than 30 days’ prior written notice of redemption given after the warrants become exercisable to each warrant holder; and ● if, and only if, the reported last sale price of the Class A common stock equals or exceeds $18.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period commencing once the warrants become exercisable and ending three business days before the Company sends the notice of redemption to the warrant holders. The Public Warrants and Private Placement Warrants are recognized as derivative liabilities in accordance with ASC 815. Accordingly, the Company recognized the warrant instruments as liabilities at fair value as of the Closing Date, with an offsetting entry to additional paid-in capital and adjusts the carrying value of the instruments to fair value through other income (expense) on the condensed consolidated statement of operations at each reporting period until they are exercised. As of March 31, 2024 and December 31, 2023, the fair value of the Public Warrants and Private Placement Warrants liabilities are presented within warrant liabilities on the condensed consolidated balance sheet.

Related Parties

Related Parties	3 Months Ended
	Mar. 31, 2024
Related Parties [Abstract]
Related Parties	Note 12 - Related Parties On March 13, 2024, the Company entered into a note purchase agreement for a 9.75% private placement convertible note for $10,000,000 invested by a board member and his affiliates. Terms for the note were priced based on notes exchanged as part of the Credova Merger. The Company’s stockholders have approved the issuance of the underlying shares as part of the annual stockholder meeting in April 2024 and the funds were received May 3, 2024. On August 25, 2023, the Company and its former Chief Operating Officer (“Former COO”) entered into a separation and release of claims agreement (the “Separation Agreement”) providing for the Former COO’s departure from his position to pursue other business opportunities. The effective date of the Former COO’s departure was August 25, 2023 (the “Separation Date”). Pursuant to the Separation Agreement, the Former COO is entitled to receive continued payment of his 2023 annual base salary for a period of 12 months, subject to his compliance with the Separation Agreement, including a release of claims in favor of the Company, certain restrictive covenants described below and the forfeiture to the Company by the Former COO of 1,704,223 shares of the Company’s Class A common stock. In addition, the Separation Agreement provides that the Former COO will not be granted further equity of the Company, including restricted stock units or earnout compensation; however, the Former COO remains eligible to receive certain earnout compensation as a former shareholder of PublicSq. Inc. Subject to eligibility, the Separation Agreement provides for continued payment by the Company of the Company’s share of COBRA premiums for the Former COO’s health benefit coverage for a period of up to 12 months following the Separation Date. The Separation Agreement also provides for, among other things, non-disclosure and non-solicitation obligations applicable to the Former COO and mutual non-disparagement obligations. In August 2023, the Company signed a one-year strategic consulting agreement with a consulting company that is controlled by a board member. The consulting company was engaged by the Company to provide strategic advice and assistance to the Company in connection with capital markets strategy, acquisition strategy, investor relations strategy, and other strategic matters for a fixed fee of $80,000 per month plus expenses. As of January 1, 2024, the monthly amount was amended from $80,000 to $60,000 a month. As of March 31, 2024, the Company has incurred and paid $540,000 relating to this agreement. In December 2023 the Company entered into a letter agreement (the “Letter Agreement”) with the same consulting company to engage the consulting company as an advisor to the Company in connection with the Credova Merger. The term of the Letter Agreement was the earlier of twelve (12) months from the date of the agreement or the consummation of the Credova Merger, which occurred on March 13, 2024. As consideration, the consulting company received $150,000 paid at the closing of the Credova Merger and 183,349 Class A Common Stock, for a value of $887,809, in the Company with respect to the Credova Merger. In April 2024, the Company entered into second letter agreement (the “Second Letter Agreement”) (see Note 17). In June 2023, the Company signed a consulting agreement with a board member to provide advisory services to EveryLife. In exchange the board member receives $10,000 per month and 40,000 RSUs that vest at the completion of the consulting agreement (the “C6 — EveryLife Consulting Agreement”). On November 29, 2023, the Company entered into a new consulting agreement (the “November 2023 C6 Consulting Agreement”) with the same board member, through his consulting company, C6 Creative Consulting, Inc. In connection with the execution of the November 2023 C6 Consulting Agreement, the C6 — EveryLife Consulting Agreement was terminated. Pursuant to the November 2023 C6 Consulting Agreement, the board member receives $30,000 per month and was granted 120,000 RSUs, subject to approval by the Company’s board, in connection with consulting services provided to the Company, including in regard to outreach, marketing and growth initiatives for the Company and EveryLife. Pursuant to the consulting agreement, 30,000 RSUs vested on January 31, 2024, 60,000 RSUs were to vest on May 3, 2024, and 30,000 RSUs will vest on November 1, 2024. On February 27, 2024, the November 2023 C6 Consulting Agreement was amended to reduce the monthly fee from $30,000 to $15,000, and to remove the RSU grant of the 60,000 RSUs set to vest on May 3, 2024. As of March 31, 2024, the Company has incurred and paid $281,086 relating to this agreement.

Share Based Compensation

Share Based Compensation	3 Months Ended
	Mar. 31, 2024
Share Based Compensation [Abstract]
Share Based Compensation	Note 13 - Share Based Compensation On July 25, 2023, the Board of Directors of the Company approved the PSQ Holdings, Inc. 2023 Stock Incentive Plan as well as the 2023 Employee Stock Purchase Plan, whereby it may grant to certain employees, consultants and advisors an award, such as (a) incentive stock options, (b) non-qualified stock options, (c) restricted stock and (d) RSUs, of the Company. 2023 Stock incentive plan Awards may be made under the Plan for up to such number of shares of Class A Common Stock of the Company as is equal to the sum of: (A) a number of shares of Class A Common Stock equal to fifteen percent (15%) of the outstanding shares of all classes of Company Common Stock, determined immediately following the closing of the Merger Agreement. (B) an annual increase to be added on the first day of each fiscal year, commencing on January 1, 2024 and continuing for each fiscal year until, and including, January 1, 2033, equal to the lesser of (i) 5% of the outstanding shares of all classes of Company Common Stock on such date and (ii) the number of shares of Class A Common Stock determined by the Board. 2023 Employee Stock Purchase plan The purpose of this plan is to provide eligible employees opportunities to purchase shares of the Company’s Class A Common Stock. For this purpose, the Board approved 600,000 shares of Class A Common Stock, plus an annual increase to be added on the first day of each fiscal year, commencing on January 1, 2024 and continuing for each fiscal year until, and including, January 1, 2033, equal to the least of (i) 425,000 shares of Class A Common Stock, (ii) 1% of the outstanding shares of all classes of Company common stock, $0.0001 par value per share, on such date and (iii) a number of shares of Class A Common Stock determined by the Board. Restricted Stock Units There were no RSUs granted during the three months ended March 31, 2023. During the three months ended March 31, 2024, the Company issued RSU’s under the 2023 Stock Incentive Plan to employees, advisors, and board of directors. Each RSU entitles the recipient to one share of our common stock upon vesting. The Company measures the fair value of RSUs using the stock price on the date of grant. Share-based compensation expense for RSUs is recorded ratably over their vesting period. A summary of the activity with respect to, and status of, RSUs during the three-month period ended March 31, 2024 is presented below: Number of Weighted Unvested as of January 1, 2024 1,655,542 $ 9.61 Granted 2,276,710 8.10 Forfeited (108,000 ) 10.12 Vested (638,629 ) 6.91 Unvested as of March 31, 2024 3,185,623 $ 8.93 As of March 31, 2024 and December 31, 2023 there were 4,673,705 and 2,354,989 RSUs outstanding, respectively. As of March 31, 2024, unrecognized compensation cost related to the grant of RSUs was approximately $22.5 million. Unvested outstanding RSUs as of March 31, 2024 had a weighted average remaining vesting period of 2.59 years. Share based compensation relating to earn-out In accordance with ASC 718, these are awards granted with a market condition. The effect of this market condition was reflected in the grant-date fair value of an award. The fair value of the earnout shares was estimated using a Monte Carlo simulation utilizing assumptions related to the contractual term of the instruments, estimated volatility of the price of the Common Stock and current interest rates. Below are the key assumptions used in valuing the earnout shares: As of PSQH Stock Price $ 9.08 Volatility 40.0 % Risk free rate of return 4.6 % Expected term (in years) 4.8 years As of March 31, 2024, the Company recorded $914,063 of share-based compensation expense, related to the earnout shares. As of March 31, 2024, unrecognized compensation cost related to the earnout shares was approximately $14,960,000. During the three months ended March 31, 2024, the Company recorded the following share-based compensation expense, related to RSUs, earnout shares and Credova Merger: For the three Cost of sales $ 23,974 General and administrative expenses 2,638,132 Research and development 321,115 Sales and marketing 2,015,793 Transaction costs incurred in connection with Credova Merger 887,409 $ 5,886,423

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2024
Fair Value Measurements [Abstract]
Fair Value Measurements	Note 14 - Fair Value Measurements The Company accounts for certain assets and liabilities at fair value and classify these assets and liabilities within the fair value hierarchy (Level 1, Level 2, or Level 3). Assets and liabilities subject to fair value measurements are as follows: As of March 31, 2024 Level 1 Level 2 Level 3 Total Assets Cash and cash equivalents - Money market $ 4,706,965 $ - $ - $ 4,706,965 Liabilities Warrant liabilities - Public Warrants $ 3,737,500 $ - $ - $ 3,737,500 Warrant liabilities - Private placement warrants (1) - - 4,161,000 4,161,000 Earnout liabilities (2) - - 540,000 540,000 Total liabilities $ 3,737,500 $ - $ 4,701,000 $ 8,438,500 As of December 31, 2023 Level 1 Level 2 Level 3 Total Assets Cash and cash equivalents - Money market $ 10,301,371 $ - $ - $ 10,301,371 Liabilities Warrant liabilities - Public Warrants $ 4,715,000 $ - $ - $ 4,715,000 Warrant liabilities - Private placement warrants (1) - - 5,415,000 5,415,000 Earnout liabilities (2) - - 660,000 660,000 Total liabilities $ 4,715,000 $ - $ 6,075,000 $ 10,790,000 (1) Public Warrants and Private Placement Warrants were estimated using a Black-Scholes option pricing model utilizing assumptions related to the contractual term of the instruments, estimated volatility of the price of the Common Stock and current interest rates. (2) The fair value of the earn-out liabilities was estimated using Monte Carlo simulation utilizing assumptions related to the contractual term of the instruments, estimated volatility of the price of the Common Stock and current interest rates. The following table presents the changes in fair value of the private placements warrants: For the three months ended Liability at January 1, 2024 $ 5,415,000 Change in fair value (1,254,000 ) Balance as of March 31, 2024 $ 4,161,000 The following table presents the changes in fair value of the earn-out liabilities: For the three months ended Liability at January 1, 2024 $ 660,000 Change in fair value (120,000 ) Balance as of March 31, 2024 $ 540,000

Segments

Segments	3 Months Ended
	Mar. 31, 2024
Segments [Abstract]
Segments	Note 15 - Segments The Company routinely evaluates whether its operating and reportable segments continue to reflect the way the CODM evaluates the business. The determination is based on: (1) how the Company’s CODM evaluates the performance of the business, including resource allocation decisions, and (2) whether discrete financial information for each operating segment is available. The Company considers the chief executive officer to be its CODM. As of March 31, 2024, the Company’s operating and reportable segments include: ● Marketplace: ● Brands: ● Financial Technology: The CODM measures and evaluates the Company’s performance based on segment gross revenue, segment gross profit margin and segment operating income, before interest, taxes, depreciation, and amortization (“EBITDA”). Adjusted EBITDA is defined as earnings (loss) from operations less depreciation and amortization, share based compensation and transaction costs. Earnings (loss) from operations excludes interest, interest expense, (gain) loss on sale of equipment, change in fair value of financial instruments and other expenses. The Company believes that Adjusted EBITDA is an appropriate measure for evaluating the operating performance of the Company’s business segments because it is the primary measure used by the Company’s chief operating decision maker to evaluate the performance of and allocate resources to the Company’s businesses. Segment performance, as defined by the Company, is not necessarily comparable to other similarly titled captions of other companies. The following tables set forth the Company’s revenues, net and adjusted EBITDA for the three months ended March 31, 2024 and 2023: For the three months ended 2024 2023 Revenues, net: Marketplace Advertising and e-commerce sales $ 945,471 $ 378,034 Brands Product sales 2,350,510 - Returns and discounts (207,101 ) - Total Brands revenues, net 2,143,409 - Financial Technology Direct revenue 154,607 - Interest income on loans and leases 139,398 - Loan and lease contracts sold, net 83,004 - Total Financial Technology revenues, net 377,009 - Total revenues, net $ 3,465,889 $ 378,034 March 31, 2024 March 31, 2023 Marketplace Brands Financial Total Marketplace Total Revenues, net $ 945,471 $ 2,143,409 $ 377,009 $ 3,465,889 $ 378,034 $ 378,034 Segment cost of revenue (507,615 ) - (90,746 ) (598,361 ) (362,973 ) (362,973 ) Segment cost of goods sold $ - $ (1,391,408 ) $ - $ (1,391,408 ) $ - $ - Segment Gross Profit $ 437,856 $ 752,001 $ 286,263 $ 1,476,120 $ 15,061 $ 15,061 Segment Gross Profit Margin % 46 % 35 % 76 % 43 % 4 % 4 % Adjusted EBITDA $ (6,827,402 ) $ (362,613 ) $ (128,731 ) $ (7,318,746 ) $ (4,991,346 ) $ (4,991,346 ) Depreciation and amortization $ 143,563 $ 35,245 $ 117,789 $ 296,597 $ 545,337 $ 545,337 For the three months ended 2024 2023 Adjusted EBITDA: Marketplace adjusted EBITDA $ (6,827,402 ) $ (4,991,346 ) Brands adjusted EBITDA (362,613 ) - Financial Technology adjusted EBITDA (128,731 ) - Total adjusted EBITDA (7,318,746 ) (4,991,346 ) Transaction costs incurred in connection with acquisitions (2,293,594 ) - Share-based compensation (exclusive of what is included in transaction costs above) (4,999,014 ) - Depreciation and amortization (296,597 ) (545,337 ) Other income, net 103,379 5,138 Change in fair value of warrant liabilities 2,231,500 - Change in fair value of earnout liabilities 120,000 - Change in fair value of convertible notes - (1,147,905 ) Income tax benefit (expense) 419 (189 ) Interest expense, net (124,178 ) (8,001 ) Net loss $ (12,576,831 ) $ (6,687,640 ) No asset information has been disclosed as the CODM does not regularly review asset information by reportable segment.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2024
Commitments and Contingencies[Abstract]
Commitments and Contingencies	Note 16 - Commitments and Contingencies Advertising Commitment In October 2023, the Company entered into a one-year advertising agreement with a media group for the purpose of promoting the Company and its services on a national platform. In connection with this agreement, the Company has committed to pay $1,000,000 in six equal installments of $166,667. As of March 31, 2024, the Company has completed one of the six installments, for total amount paid of $166,667. Other Legal Matters From time to time in the ordinary course of business, the Company may be subject to various claims, charges, and litigation. At March 31, 2024 and December 31, 2023, the Company did not have any pending claims, charges or litigation that were expected to have a material adverse impact on its financial position, results of operations or cash flows.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2024
Subsequent Events [Abstract]
Subsequent Events	Note 17 - Subsequent Events The Company has evaluated and recognized or disclosed subsequent events, as appropriate, from the condensed consolidated balance sheet date through the date the condensed consolidated financial statements were available to be issued. In April 2024, the Company entered into a second letter agreement with the same strategic consulting company to engage the consulting company as an advisor to the Company in connection with potential acquisitions (see Note 12). The term of the Letter Agreement was the earlier of twelve (12) months from the date of the agreement or the consummation of an acquisition. As consideration, the consulting company will receive 1.5% of the total consideration paid for an acquisition.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (12,576,831)	$ (6,687,640)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
Trading Arrangements, by Individual
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

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2024
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”) for interim financial information. Accordingly, certain information and footnote disclosures normally included in consolidated financial statements in accordance with U.S. GAAP have been omitted. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2024 are not necessarily indicative of the results that may be expected for the year ending December 31, 2024. All significant intercompany balances and transactions have been eliminated in consolidation. The condensed consolidated balance sheet at December 31, 2023 has been derived from the audited consolidated financial statements at that date, but does not include all disclosures, including notes, required by U.S. GAAP for complete financial statements. The unaudited interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and accompanying footnotes included in the Company’s Annual Report on Form 10-K for its year ended December 31, 2023.
Use of Estimates	Use of Estimates The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires management to make certain estimates and assumptions that affect the reported amounts and disclosures of assets and liabilities and the reported amounts of revenues and expenses during the reporting period. Estimates are adjusted to reflect actual experience when necessary. Such estimates include, but are not limited to, revenue recognition, allowance for credit losses, fair values of net assets acquired, intangible assets, inventory valuation, estimates related to useful lives of long lived assets, estimation of contingencies, recoverability of deferred tax assets, the incremental borrowing rate applied to lease accounting, valuation of earn out liabilities and warrant liabilities, and estimation of income taxes. These estimates, judgments, and assumptions are reviewed periodically and the impact of any revisions are reflected in the consolidated financial statements in the period in which such revisions are made. Actual results could differ materially from those estimates, judgments, or assumptions, and such differences could be material to the Company’s consolidated financial position and results of operations.
Earnings (Loss) Per Share	Earnings (Loss) Per Share The Company computes basic loss per share (“EPS”) by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the reporting period. All securities that meet the definition of a participating security, irrespective of whether the securities are convertible, nonconvertible, or potential common stock securities, shall be included in the computation of basic EPS using the two-class method. However, when the different classes of units have identical rights and privileges except voting rights, whereby they share equally in dividends and residual net assets on a per unit basis, the classes can be combined and presented as one class for EPS purposes. As such, the Company has combined the Class A and Class C Common stock for purposes of the EPS calculation. Diluted loss per share is calculated by dividing net loss by the weighted average number of common shares and dilutive common stock equivalents outstanding. During the periods when there are anti-dilutive, common stock equivalents, these are not considered in the computation. As of March 31, 2024, the Company’s restricted stock units (“RSUs”) and Warrants were not considered in the computation as they are anti-dilutive. As of March 31, 2024, there were no anti-dilutive shares or common stock equivalents outstanding.
Revenue Recognition	Revenue Recognition [1] Marketplace Revenues E-commerce revenues The Platform features a single cart shopping experience where consumers can purchase a variety of products from multiple vendors in one transaction. The Company is not the seller of record in these transactions. The commissions revenue earned from these arrangements are recognized on a net basis, which equates to the commission and processing fees earned in exchange for the seller marketplace services. The commission and processing fees are recognized net of estimated refunds when the corresponding transaction is confirmed by the buyer and seller. The Company does not take title to inventory sold or assume risk of loss at any point in time during the transaction and is authorized to collect consideration from the buyer and remit net consideration to the seller to facilitate the processing of the confirmed purchase transaction. The Company currently records processing fees from its merchant service providers as a component of Cost of revenues on the condensed consolidated statement of operations. Advertising services The Company enters into advertising subscription arrangements with its customers. Revenue is recognized over-time as the ads are displayed over the subscription period. The Company is providing a service and the service is being consumed by the customer simultaneously over the period of service. In general, the Company reports advertising revenue on a gross basis, since the Company controls the advertising inventory before it is transferred to our customers. Our control is evidenced by our sole ability to monetize the advertising inventory before it is transferred to customers. The Company also sells push notifications and email blasts and recognizes revenue at a point in time when delivered. Push notifications and email blasts are considered delivered when an ad is displayed to users. When a customer enters into an advertising subscription arrangement that includes push notifications and/or email blasts, the Company allocates a portion of the total consideration to the push notification and email blast performance obligations based on the residual approach. [2] Brand Sales Product sales The Company generates revenue through the sale of diapers and wipes to consumers by way of the Company’s Platform and EveryLife’s website. Additionally, EveryLife provides discounted products to non-profit organizations and other strategic partners through bulk sales at wholesale prices. The Company considers customer orders to be the contracts with the customer. There is a single performance obligation, which is the Company’s promise to transfer its product to customers based on specific payment and shipping terms in the arrangement. The entire transaction price is allocated to this single performance obligation. Product revenue is recognized when a customer obtains control of the product, which occurs at shipment. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring products. The Company evaluated principal versus agent considerations to determine whether it is appropriate to record third-party logistics provider fees paid as an expense. These fees are recorded as shipping and handling expenses within cost of goods sold and are not recorded as a reduction of revenue because the Company owns and controls all the goods before they are transferred to the customer. The Company can, at any time, direct the third-party logistics provider to return the Company’s inventories to any location specified by the Company. It is the Company’s responsibility to process any returns made by customers directly to logistic providers and the Company retains the back-end inventory risk. Further, the Company is subject to credit risk (i.e., credit card chargebacks), establishes prices of its products, fulfills the goods to the customer and can limit quantities or stop selling the goods at any time. Product Returns Consistent with industry practice, the Company generally offers customers a limited right of return for products purchased. The Company reviews its receivables quarterly and records a reserve, if necessary. As of March 31, 2024 and December 31, 2023, the Company had $0 recorded as an allowance for sales returns. [3] Financial Technology Revenues Financing Revenues The Company principally generates financing revenue from four activities: revenue from sale of loan and lease contracts, revenue from interest earned on loans, and revenue from retailer discounts and origination fees paid by lending institutions (direct revenue) earned in connection with providing financing on consumer goods. Revenue from leases is recognized over time when the Company satisfies a performance obligation based on the agreed upon financing terms. Revenue from the Company’s sales of loans and leases is recognized at a point in time when the Company satisfies a performance obligation by transferring control of the loans to a third party. Interest on loans and leases is calculated by the simple-interest method on daily balances of the principal amount outstanding. Revenue from retailer discounts is recognized at a point in time when the Company satisfies performance obligations by purchasing the contract from the merchant in connection with a merchant-originated consumer financing product. Origination fees from lenders are recognized at the time of loan origination.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of 90 days or less at the time of purchase to be cash equivalents. The carrying values of cash and cash equivalents approximate their fair values due to the short-term nature of these instruments. The Company maintains cash accounts with financial institutions. At times, balances in these accounts may exceed federally insured limits. No losses have been incurred to date on any deposits.
Restricted cash	Restricted cash The Company has two Deposit Account Control Agreements (“DACA”) with lenders. With these agreements, the Company assigned the rights to a collateral account to the lenders. The DACA accounts are utilized to collect the consumer payments on loans and leases. Funds are then distributed in accordance with the loan security agreement. Funds cover payments for servicing, interest on revolving loans, and paying down revolving loans .
Loans held for Investment, net	Loans held for Investment, net Loans are unsecured and are stated at the amount of unpaid principal. Interest on loans is calculated by the simple-interest method on daily balances of the principal amount outstanding. Accrued interest on loans is discontinued when management believes that, after considering collection efforts and economic and business conditions, the collection of interest is doubtful. The Company’s policy is to stop accruing interest when the loan becomes 120 days’ delinquent. All interest accrued but not collected for loans that are placed on nonaccrual status or subsequently charged-off is reversed against interest income which is included in revenues, net on the condensed consolidated statements of operations. Income is subsequently recognized on the cash basis until, in management’s judgment, the borrower’s ability to make periodic and future principal and interest payments are reasonably assured, in which case the loan is returned to accrual status. The Company classifies its loans as either current or past due. Amounts are considered past due if a scheduled payment is not paid on its due date. The Company does not modify the terms of its existing loans with customers.
Allowance for credit losses – Loans held for investment	Allowance for credit losses – Loans held for investment The Company identifies its portfolio segments and measures the allowance for credit losses based on similar economic risk characteristics. The allowance for credit losses for each portfolio is determined based on the Company’s current estimate of expected credit losses over the remaining contractual term, adjusted for expected prepayments when appropriate, and incorporates evaluations of known and inherent risks in our portfolio, historical credit losses, consumer payment trends, estimates of recoveries, current economic conditions, and reasonable and supportable forecasts. Loans that do not share risk characteristics are evaluated on an individual basis. Loans evaluated individually are not included in the collective evaluation.
Business Combinations	Business Combinations The Company evaluates whether acquired net assets should be accounted for as a business combination or an asset acquisition by first applying a screen test to determine whether substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. If so, the transaction is accounted for as an asset acquisition. If not, the Company applies its judgement to determine whether the acquired net assets meets the definition of a business by considering if the set includes an acquired input, process, and the ability to create outputs. The Company accounts for business combinations using the acquisition method when it has obtained control. The Company measures goodwill as the fair value of the consideration transferred including the fair value of any non-controlling interest recognized, less the net recognized amount of the identifiable assets acquired and liabilities assumed, all measured at their fair value as of the acquisition date. Transaction costs, other than those associated with the issuance of debt or equity securities, that the Company incurs in connection with a business combination are expensed as incurred. Any contingent consideration (“Earn-out liabilities”) is measured at fair value at the acquisition date. For contingent consideration that does not meet all the criteria for equity classification, such contingent consideration is required to be recorded at their initial fair value at the acquisition date, and on each balance sheet date thereafter. Changes in the estimated fair value of liability-classified contingent consideration are recognized on the condensed consolidated statements of operations in the period of change. When the initial accounting for a business combination has not been finalized by the end of the reporting period in which the transaction occurs, the Company reports provisional amounts. Provisional amounts are adjusted during the measurement period, which does not exceed one year from the acquisition date. These adjustments, or recognition of additional assets or liabilities, reflect new information obtained about facts and circumstances that existed at the acquisition date that, if known, would have affected the amounts recognized at that date.
Inventory	Inventory Inventory consists of finished goods and is stated at lower of cost or net realizable value. Cost is measured by using an adjusted standard cost method which approximates FIFO (first in, first out). The net realizable value of the Company’s inventory is estimated based on current and forecasted demand, and market conditions. The allowance for excess and obsolete inventory requires management to make assumptions and to apply judgment regarding a number of factors, including estimates applying past and projected sales performance to current inventory levels. As of March 31, 2024 and December 31, 2023, no reserve for inventory has been recorded.
Goodwill and acquired intangible assets	Goodwill and acquired intangible assets Goodwill in the Company’s condensed consolidated financial statements resulted from the Credova Merger, while the acquired intangible assets recorded in the Company’s condensed consolidated financial statements resulted from both the EveryLife asset acquisition and the Credova Merger. Goodwill represents the excess of the purchase price in a business combination over the fair value of identifiable tangible and intangible assets acquired and liabilities assumed. Goodwill is not amortized as it is estimated to have an indefinite life. As such, goodwill is subject to an annual impairment test. The Company allocates goodwill to reporting units based on the expected benefit from the business combination. Reporting units are evaluated when changes in the Company’s operating structure occur, and if necessary, goodwill is reassigned using a relative fair value allocation approach. Accounting Standards Codification (“ASC”) 350- Intangibles-Goodwill and Other Separately acquired intangible assets are measured on initial recognition at cost including directly attributable costs. Intangible assets acquired in a business combination are measured at fair value at the acquisition date. Acquired identifiable finite-lived intangible assets are amortized on a straight-line basis over the estimated useful life of the respective asset. Each period the Company evaluates the estimated remaining useful lives of its intangible assets and whether events or changes in circumstances warrant a revision to the remaining period of amortization. Acquired indefinite-lived intangible assets are not amortized but are tested for impairment at least annually or more frequently if events or changes in circumstances indicate that the intangible asset may be impaired.
Capitalized Software	Capitalized Software The Company capitalizes costs related to the development of its internal software and certain projects for internal use in accordance with ASC 350. The Company capitalizes costs to develop its mobile application and website when preliminary development efforts are successfully completed, management has authorized and committed project funding, it is probable that the project will be completed, and the software will be used as intended. Costs incurred during the preliminary planning and evaluation stage of the project and during the post implementation operational stage, including maintenance, are expensed as incurred. Costs incurred for enhancements that are expected to result in additional functionality are capitalized and expensed over the estimated useful life of the upgrades on a per project basis. Amortization is computed on an individual product basis over the estimated economic life of the product using the straight-line method. Software development costs expensed and not capitalized, which are included in research and development expense in the accompanying condensed consolidated statements of operations, were approximately $39,000 and $80,600 for the three months ended March 31, 2024, and 2023, respectively.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company reviews long-lived assets, including intangible assets, capitalized software and lease assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured first by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are impaired, an impairment loss would be recognized based on the excess of the carrying amount of the asset above the fair value of the asset. No impairment of the Company’s long-lived assets were recorded during the three months ended March 31, 2024 and 2023.
Convertible Promissory Notes	Convertible Promissory Notes The Company may enter into convertible promissory notes, some of which contain predominantly fixed rate conversion features, whereby the outstanding principal and accrued interest may be converted by the holder, into common shares at a fixed discount to the market price of the common stock at the time of conversion. In this case, the convertible promissory notes represent a financial instrument other than an outstanding share that embodies a conditional obligation that the issuer must or may settle by issuing a variable number of its equity shares. The Company records the convertible note liability at its fixed monetary amount by measuring and recording a premium, as applicable, on the convertible notes date with a charge to expense in accordance with ASC-480 – Distinguishing Liabilities from Equity
Warrant Liabilities	Warrant Liabilities The Company evaluates all of its financial instruments, including issued share purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives, pursuant to ASC 815-40, Derivatives and Hedging
Leases	Leases The Company determines if an arrangement is a lease at inception. For leases where the Company is the lessee, right-of-use (“ROU”) assets represent the Company’s right to use the underlying asset for the term of the lease and the lease liabilities represent an obligation to make lease payments arising from the lease. The Company’s lease agreement contains rent escalation provisions, which are considered in determining the ROU assets and lease liabilities. The Company begins recognizing rent expense when the lessor makes the underlying asset available for use by the Company. Lease liabilities are recognized at the lease commencement date based on the present value of the future lease payments over the lease term. Lease renewal periods are considered on a lease-by-lease basis in determining the lease term. The interest rate the Company uses to determine the present value of future lease payments is the Company’s incremental borrowing rate because the rate implicit in the Company’s leases is not readily determinable. The incremental borrowing rate is a hypothetical rate for collateralized borrowings in economic environments where the leased asset is located based on credit rating factors. The ROU asset is determined based on the lease liability initially established and adjusted for any prepaid lease payments and any lease incentives received. The lease term to calculate the ROU asset and related lease liability includes options to extend or terminate the lease when it is reasonably certain that the Company will exercise the option. Certain leases contain variable costs, such as common area maintenance, real estate taxes or other costs. Variable lease costs are expensed as incurred on the condensed consolidated statements of operations. Operating leases are included in the ROU assets and lease liabilities on the condensed consolidated balance sheets. The Company has no finance leases.
Share Based Compensation	Share Based Compensation The Company recognizes an expense for share-based compensation awards based on the estimated fair value of the award on the date of grant. For certain awards, the Company has determined that the service inception date precedes the grant date as (a) the awards were authorized prior to establishing an accounting grant date, (b) the recipients began providing services prior to the grant date, and (c) there are performance conditions that, if not met by the accounting grant date, will result in the forfeiture of the awards. As the service inception date precedes the accounting grant date, the Company recognizes share-based compensation expense over the requisite service period based on the fair value at each reporting date.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value is the price that would be received to sell an asset, or the amount paid to transfer a liability in an orderly transaction between market participants at the measurement date. There is a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The Company classifies fair value balances based on the observability of those inputs. The three levels of the fair value hierarchy are as follows: Level 1 - Inputs based on unadjusted quoted market prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Level 2 - Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets or liabilities in active markets or quoted prices for identical or similar instruments in markets that are not active or for which all significant inputs are observable or can be corroborated by observable market data. Level 3 - Inputs reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. The inputs are both unobservable for the asset and liability in the market and significant to the overall fair value measurement. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. The Company establishes the fair value of its assets and liabilities using the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date and establishes a fair value hierarchy based on the inputs used to measure fair value. The recorded amounts of certain financial instruments, including money markets classified as cash equivalents, accounts receivable, loans held for investment at fixed interest rates, accounts payable, accrued expenses, debt at fixed interest rates, and other liabilities approximate fair value due to their relatively short maturities. The Company’s policy is to record transfers between levels, if any, as of the beginning of the fiscal year. For the three months ended March 31, 2024 and 2023 no transfers between levels have been recognized.
Segment Reporting	Segment Reporting Operating segments are defined as components of an entity for which separate discrete financial information is available that is evaluated regularly by the Chief Operating Decision Maker (“CODM”) in deciding how to allocate resources and in assessing performance. The Company has determined that the Company has three reportable segments comprised of Marketplace, Brands and Financial Technology.
Concentration of Risks	Concentration of Risks Financial instruments that potentially subject the Company to a significant concentration of credit risk consist primarily of cash and cash equivalents, and accounts receivable. Cash balances may exceed the FDIC insurance limit of $250,000. The Company has not experienced any losses in such accounts. For the three months ended March 31, 2024 and 2023, no customer accounted for 10% or more of the Company’s revenue. As of March 31, 2024 and December 31, 2023, no customer accounted for 10% or more of the Company’s accounts receivable.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company has assessed the adoption impacts of recently issued accounting standards by the Financial Accounting Standards Board on the Company’s condensed consolidated financial statements as well as material updates to previous assessments, if any, to the Company’s annual audited consolidated financial statements and notes thereto included in our Form 10-K for the year ended December 31, 2023.

Recapitalization (Tables)

Recapitalization (Tables)	3 Months Ended
	Mar. 31, 2024
Recapitalization [Abstract]
Schedule of Business Combination to the Condensed Consolidated Statements of Cash Flows	The following table reconciles the elements of the Business Combination to the condensed consolidated statements of cash flows and the condensed consolidated statement of changes in stockholders’ equity: Cash-trust and cash, net of redemptions $ 34,938,880 Less: transaction costs and advisory fees, paid (16,834,686 ) Net proceeds from the Business Combination 18,104,194 Less: public and private placement warrant liabilities (8,816,500 ) Less: earn-out liabilities (2,400,000 ) Add: amounts paid in advance 2,570,919 Add: Transaction costs in accounts payable and accrued expenses 2,967,393 Reverse recapitalization, net $ 12,426,006
Schedule of Common Stock Issued	The number of shares of Common Stock issued immediately following the consummation of the Business Combination were: Colombier Class A common stock, outstanding prior to the Business Combination 17,250,000 Less: Redemption of Colombier Class A common stock (13,827,349 ) Class A common stock of Colombier 3,422,651 Colombier Class B common stock, outstanding prior to the Business Combination 4,312,500 Business Combination shares 7,735,151 PSQ Shares 21,522,825 Common Stock immediately after the Business Combination 29,257,976
Schedule of Number of PSQ Shares	The number of PSQ shares was determined as follows: PSQ Shares PSQ Class A Common Stock 940,044 18,309,147 Class C Common Stock 165,000 3,213,678 Total 1,105,044 21,522,825

Acquisitions (Tables)

Acquisitions (Tables)	3 Months Ended
	Mar. 31, 2024
Acquisitions [Abstract]
Schedule of Purchase Price Allocation as of Acquisition Date	The preliminary purchase price allocation as of the acquisition date is presented as follows: March 13, Purchase consideration: Common Stock, at fair value $ 14,137,606 Assumption of notes payable 8,449,500 Cash paid 1,587,184 Total purchase consideration $ 24,174,290 Purchase price allocation: Cash $ 1,728,400 Loans held for investment 7,027,678 Fixed assets 243,879 Intangible assets 11,720,000 Prepaid expenses 1,269,933 Goodwill 10,930,978 Operating lease right of use asset 341,121 Accounts payable and other current liabilities (3,430,171 ) Lease liability (341,121 ) Revolving line of credit (5,316,407 ) Fair value of net assets acquired $ 24,174,290
Schedule of Intangible Assets Acquired Estimated Useful Lives Date of Acquisition	The following table sets forth the preliminary components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition (in years): Fair value Useful life Trademarks and Tradenames $ 1,700,000 5 Internally developed software 3,600,000 3 Merchant relationships 5,900,000 5 State operating licenses 520,000 Indefinite Total intangible assets $ 11,720,000
Schedule of Pro Forma Financial Information	In addition, the unaudited pro forma financial information does not give effect to any anticipated cost savings, operating efficiencies or other synergies that may be associated with the merger, or any estimated costs that have been or will be incurred by the Company to integrate the assets and operations of Credova. Three months ended Three months ended Revenue $ 6,379,454 $ 4,016,956 Net loss $ (11,263,956 ) $ (10,698,352 )
Schedule of Acquisition Date Fair Value of Asset Acquired	The following table presents the acquisition date fair value of the asset acquired: Assets acquired: Balance - January 1, 2023 $ - Issuance of common stock at fair value 1,334,850 Legal costs capitalized 42,611 Balance – December 31, 2023 $ 1,377,461

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets, Net (Tables)	3 Months Ended
	Mar. 31, 2024
Goodwill and Intangible Assets, Net [Abstract]
Schedule of Intangible Assets, Net	The following table summarizes intangible assets, net: Useful March 31, December 31, Capitalized software development costs 1-5 years $ 5,708,407 $ 5,011,519 Trademark and tradenames 5 years 1,700,000 - Internally developed software 3 years 3,600,000 - Merchant relationships 5 years 5,900,000 - State operating licenses Indefinite 520,000 - Purchased technology 1-15 years 247,489 247,489 Brand name 10 years 1,377,461 1,377,461 Total intangible assets 19,053,357 6,636,469 Less: Accumulated amortization (3,294,659 ) (3,079,440 ) Total intangible assets, net $ 15,758,698 $ 3,557,029
Schedule of Estimated Future Amortization Expense	As of March 31, 2024, estimated future amortization expense is expected as follows: Remainder of 2024 $ 2,603,454 2025 3,469,343 2026 3,469,343 2027 2,513,198 2028 2,152,340 Thereafter 1,031,020 $ 15,238,698

Loans Held for Investment, Net

Loans Held for Investment, Net (Tables)	3 Months Ended
	Mar. 31, 2024
Loans Held for Investment, Net [Abstract]
Schedule of Company’s Loans Receivable	The following reflects the credit quality of the Company’s loans receivable as of March 31, 2024 : Past Due Current 30-59 Days 60-89 days > 90 days Total Loans receivable $ 7,508,486 $ 115,436 $ 82,104 $ 49,873 $ 7,755,899 Allowance for credit losses (1,073,581 ) Loans receivable, net $ 6,682,318
Schedule of Allowance for Credit Losses on Loans Held for Investment	Balance at January 1, 2024 Balance acquired from Credova Merger $ 1,130,515 Charge-offs (93,894 ) Provision for credit losses 36,960 Balance at March 31, 2024 $ 1,073,581

Convertible Promissory Notes (T

Convertible Promissory Notes (Tables)	3 Months Ended
	Mar. 31, 2024
Convertible Promissory Notes (Tables) [Line Items]
Schedule of Quantitative Information Regarding Level 3 Fair Value Measurements Inputs	The following table provides quantitative information regarding Level 3 fair value measurements inputs at their measurement dates: Exercise price $ - Risk-Free Rate 4.06 % Maturity (in years) 2.0 Volatility 75 %
Convertible Promissory Note [Member]
Convertible Promissory Notes (Tables) [Line Items]
Schedule of Change in the Fair Value of the Notes Measured with Level 3 Inputs	The change in the fair value of the Notes measured with Level 3 inputs for the three months ended March 31, 2023 are summarized as follows: Convertible Fair value as of January 1, 2023 $ - Principal balance of convertible notes issued 2,050,000 Change in valuation inputs or other assumptions 1,147,905 Fair value as of March 31, 2023 $ 3,197,905

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2024
Leases [Abstract]
Schedule of Operating Lease and Other Supplemental Information	The following amounts were recorded in the Company’s condensed consolidated balance sheets relating to its operating lease and other supplemental information: March 31, December 31, ROU assets $ 570,585 $ 324,238 Lease liabilities: Current lease liabilities $ 327,884 $ 310,911 Non-current lease liabilities 244,818 16,457 Total lease liabilities $ 572,702 $ 327,368 Other supplemental information: Weighted average remaining lease term 2.2 years 1 year Weighted average discount rate 10.0 % 10.50 %
Schedule of Lease Payments Relating to the Company’s Operating Leases	The following table presents the lease payments relating to the Company’s operating leases: Fiscal Year March 31, Remainder of 2024 $ 322,078 2025 144,273 2026 131,196 2027 44,112 Total lease payments 641,659 Less: imputed interest (68,957 ) Present value of operating lease liabilities $ 572,702

Share Based Compensation (Table

Share Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2024
Share Based Compensation [Abstract]
Schedule of Activity with Respect Status of, RSUs	A summary of the activity with respect to, and status of, RSUs during the three-month period ended March 31, 2024 is presented below: Number of Weighted Unvested as of January 1, 2024 1,655,542 $ 9.61 Granted 2,276,710 8.10 Forfeited (108,000 ) 10.12 Vested (638,629 ) 6.91 Unvested as of March 31, 2024 3,185,623 $ 8.93
Schedule of Common Stock and Current Interest Rates	The fair value of the earnout shares was estimated using a Monte Carlo simulation utilizing assumptions related to the contractual term of the instruments, estimated volatility of the price of the Common Stock and current interest rates. Below are the key assumptions used in valuing the earnout shares: As of PSQH Stock Price $ 9.08 Volatility 40.0 % Risk free rate of return 4.6 % Expected term (in years) 4.8 years
Schedule of Share-Based Compensation Expense	During the three months ended March 31, 2024, the Company recorded the following share-based compensation expense, related to RSUs, earnout shares and Credova Merger: For the three Cost of sales $ 23,974 General and administrative expenses 2,638,132 Research and development 321,115 Sales and marketing 2,015,793 Transaction costs incurred in connection with Credova Merger 887,409 $ 5,886,423

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2024
Fair Value Measurements (Tables) [Line Items]
Schedule of Assets and Liabilities Subject to Fair Value Measurements	Assets and liabilities subject to fair value measurements are as follows: As of March 31, 2024 Level 1 Level 2 Level 3 Total Assets Cash and cash equivalents - Money market $ 4,706,965 $ - $ - $ 4,706,965 Liabilities Warrant liabilities - Public Warrants $ 3,737,500 $ - $ - $ 3,737,500 Warrant liabilities - Private placement warrants (1) - - 4,161,000 4,161,000 Earnout liabilities (2) - - 540,000 540,000 Total liabilities $ 3,737,500 $ - $ 4,701,000 $ 8,438,500 As of December 31, 2023 Level 1 Level 2 Level 3 Total Assets Cash and cash equivalents - Money market $ 10,301,371 $ - $ - $ 10,301,371 Liabilities Warrant liabilities - Public Warrants $ 4,715,000 $ - $ - $ 4,715,000 Warrant liabilities - Private placement warrants (1) - - 5,415,000 5,415,000 Earnout liabilities (2) - - 660,000 660,000 Total liabilities $ 4,715,000 $ - $ 6,075,000 $ 10,790,000 (1) Public Warrants and Private Placement Warrants were estimated using a Black-Scholes option pricing model utilizing assumptions related to the contractual term of the instruments, estimated volatility of the price of the Common Stock and current interest rates. (2) The fair value of the earn-out liabilities was estimated using Monte Carlo simulation utilizing assumptions related to the contractual term of the instruments, estimated volatility of the price of the Common Stock and current interest rates.
Public and Private Placements Warrants [Member]
Fair Value Measurements (Tables) [Line Items]
Schedule of Changes in Fair Value of the Public and Private Placements Warrants	The following table presents the changes in fair value of the private placements warrants: For the three months ended Liability at January 1, 2024 $ 5,415,000 Change in fair value (1,254,000 ) Balance as of March 31, 2024 $ 4,161,000 For the three months ended Liability at January 1, 2024 $ 660,000 Change in fair value (120,000 ) Balance as of March 31, 2024 $ 540,000

Segments (Tables)

Segments (Tables)	3 Months Ended
	Mar. 31, 2024
Segments [Abstract]
Schedule of Revenues, Net	The following tables set forth the Company’s revenues, net and adjusted EBITDA for the three months ended March 31, 2024 and 2023: For the three months ended 2024 2023 Revenues, net: Marketplace Advertising and e-commerce sales $ 945,471 $ 378,034 Brands Product sales 2,350,510 - Returns and discounts (207,101 ) - Total Brands revenues, net 2,143,409 - Financial Technology Direct revenue 154,607 - Interest income on loans and leases 139,398 - Loan and lease contracts sold, net 83,004 - Total Financial Technology revenues, net 377,009 - Total revenues, net $ 3,465,889 $ 378,034
Schedule of Segment Information	March 31, 2024 March 31, 2023 Marketplace Brands Financial Total Marketplace Total Revenues, net $ 945,471 $ 2,143,409 $ 377,009 $ 3,465,889 $ 378,034 $ 378,034 Segment cost of revenue (507,615 ) - (90,746 ) (598,361 ) (362,973 ) (362,973 ) Segment cost of goods sold $ - $ (1,391,408 ) $ - $ (1,391,408 ) $ - $ - Segment Gross Profit $ 437,856 $ 752,001 $ 286,263 $ 1,476,120 $ 15,061 $ 15,061 Segment Gross Profit Margin % 46 % 35 % 76 % 43 % 4 % 4 % Adjusted EBITDA $ (6,827,402 ) $ (362,613 ) $ (128,731 ) $ (7,318,746 ) $ (4,991,346 ) $ (4,991,346 ) Depreciation and amortization $ 143,563 $ 35,245 $ 117,789 $ 296,597 $ 545,337 $ 545,337
Schedule of Segment 's Adjusted EBITDA	For the three months ended 2024 2023 Adjusted EBITDA: Marketplace adjusted EBITDA $ (6,827,402 ) $ (4,991,346 ) Brands adjusted EBITDA (362,613 ) - Financial Technology adjusted EBITDA (128,731 ) - Total adjusted EBITDA (7,318,746 ) (4,991,346 ) Transaction costs incurred in connection with acquisitions (2,293,594 ) - Share-based compensation (exclusive of what is included in transaction costs above) (4,999,014 ) - Depreciation and amortization (296,597 ) (545,337 ) Other income, net 103,379 5,138 Change in fair value of warrant liabilities 2,231,500 - Change in fair value of earnout liabilities 120,000 - Change in fair value of convertible notes - (1,147,905 ) Income tax benefit (expense) 419 (189 ) Interest expense, net (124,178 ) (8,001 ) Net loss $ (12,576,831 ) $ (6,687,640 )

Organization and Business Ope_2

Organization and Business Operations (Details)	3 Months Ended
	Mar. 31, 2024
Organization and Business Operations [Line Items]
Operating segments	3
PSQ Holdings, Inc [Member]
Organization and Business Operations [Line Items]
Segments	3

Liquidity (Details)

Liquidity (Details) - USD ($)		3 Months Ended
	May 03, 2024	Mar. 31, 2024	Mar. 31, 2023
Liquidity [Line Items]
Net loss		$ (12,576,831)	$ (6,687,640)
Negative cash flows from operations		(6,524,740)	$ (3,020,733)
Cash equivalents		9,100,000
Working capital		$ 6,600,000
Subsequent Event [Member]
Liquidity [Line Items]
Proceeds from private placement	$ 10,000,000
Private placement convertible note rate	9.75%

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2024 USD ($) segment	Mar. 31, 2023 USD ($)	Dec. 31, 2023 USD ($)
Summary of Significant Accounting Policies [Line Items]
Product returns reserve	$ 0		$ 0
Research and development expense	$ 39,000	$ 80,600
Segments (in segment) | segment	3
FDIC insurance limit	$ 250,000
Customer Concentration Risk [Member] | Customer [Member] | Revenue [Member]
Summary of Significant Accounting Policies [Line Items]
Percentage of customer account	10%
Customer Concentration Risk [Member] | Customer [Member] | Accounts Receivable [Member]
Summary of Significant Accounting Policies [Line Items]
Percentage of customer account	10%		10%

Recapitalization (Details)

Recapitalization (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Recapitalization [Line Items]
Right to receive shares	19.476836
Gross proceeds (in Dollars)	$ 34,900,000
Total transaction costs (in Dollars)	$ 16,800,000
CEO [Member]
Recapitalization [Line Items]
Ownership, percentage	100%
Per Share Class C Voting Power [Member]
Recapitalization [Line Items]
Voting power percentage	52.62%
PSQ Common Stock [Member]
Recapitalization [Line Items]
Common stock per value (in Dollars per share)	$ 0.001
Class A Common Stock [Member]
Recapitalization [Line Items]
Common stock per value (in Dollars per share)	$ 0.0001	$ 0.0001
Shares issued	28,177,917	24,410,075
Earnout trading price (in Dollars per share)	$ 12.5
Earnout shares	1,000,000
Redemption shares	13,827,349
Aggregate payment (in Dollars)	$ 141,151,432
Class A Common Stock [Member] | PSQ Common Stock [Member]
Recapitalization [Line Items]
Shares issued	3,000,000
Class A Common Stock [Member] | CEO [Member]
Recapitalization [Line Items]
Common stock per value (in Dollars per share)	$ 0.0001
Class C Common Stock [Member]
Recapitalization [Line Items]
Common stock per value (in Dollars per share)	$ 0.0001	$ 0.0001
Shares issued	3,213,678	3,213,678
Class C Common Stock [Member] | CEO [Member]
Recapitalization [Line Items]
Right to receive shares	19.476836
Class A Common Stock One [Member]
Recapitalization [Line Items]
Earnout trading price (in Dollars per share)	$ 15
Earnout shares	1,000,000
Class A Common Stock Two [Member]
Recapitalization [Line Items]
Earnout trading price (in Dollars per share)	$ 17.5
Earnout shares	1,000,000
IPO [Member]
Recapitalization [Line Items]
Warrants issued	5,700,000

Recapitalization (Details) - Sc

Recapitalization (Details) - Schedule of Business Combination to the Condensed Consolidated Statements of Cash Flows - Consolidated Cash Flow [Member]	Mar. 31, 2024 USD ($)
Schedule of Business Combination to the Condensed Consolidated Statements of Cash Flows [Line Items]
Cash-trust and cash, net of redemptions	$ 34,938,880
Less: transaction costs and advisory fees, paid	(16,834,686)
Net proceeds from the Business Combination	18,104,194
Less: public and private placement warrant liabilities	(8,816,500)
Less: earn-out liabilities	(2,400,000)
Add: amounts paid in advance	2,570,919
Add: Transaction costs in accounts payable and accrued expenses	2,967,393
Reverse recapitalization, net	$ 12,426,006

Recapitalization (Details) - _2

Recapitalization (Details) - Schedule of Common Stock Issued	3 Months Ended
	Mar. 31, 2024 shares
Class A Common Stock [Member]
Schedule of Common Stock Issued Immediately [Line Items]
Colombier Class A common stock, outstanding prior to the Business Combination	17,250,000
Less: Redemption of Colombier Class A common stock	(13,827,349)
Class A common stock of Colombier	3,422,651
Business Combination shares	7,735,151
PSQ Shares	21,522,825
Common Stock immediately after the Business Combination	29,257,976
Class B Common Stock [Member]
Schedule of Common Stock Issued Immediately [Line Items]
Colombier Class B common stock, outstanding prior to the Business Combination	4,312,500

Recapitalization (Details) - _3

Recapitalization (Details) - Schedule of Number of PSQ Shares	3 Months Ended
	Mar. 31, 2024 shares
Schedule of Number of PSQ Shares [Line Items]
PSQ Shares	1,105,044
PSQ Shares after conversion ratio	21,522,825
Class A Common Stock [Member]
Schedule of Number of PSQ Shares [Line Items]
PSQ Shares	940,044
PSQ Shares after conversion ratio	18,309,147
Class C Common Stock [Member]
Schedule of Number of PSQ Shares [Line Items]
PSQ Shares	165,000
PSQ Shares after conversion ratio	3,213,678

Acquisitions (Details)

Acquisitions (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Feb. 23, 2023
Acquisitions [Line Items]
Consideration shares equal percent	10%
Acquisition-related costs	$ 2.3
Revenue	0.4
Net loss	$ 0.3
Shares exchange (in Shares)		1,071,229
Escrow Shares [Member]
Acquisitions [Line Items]
Newly issued shares (in Shares)	2,920,993

Acquisitions (Details) - Schedu

Acquisitions (Details) - Schedule of Purchase Price Allocation as of Acquisition Date - Credova [Member]	Mar. 13, 2024 USD ($)
Purchase consideration:
Common Stock, at fair value	$ 14,137,606
Assumption of notes payable	8,449,500
Cash paid	1,587,184
Total purchase consideration	24,174,290
Purchase price allocation:
Cash	1,728,400
Loans held for investment	7,027,678
Fixed assets	243,879
Intangible assets	11,720,000
Prepaid expenses	1,269,933
Goodwill	10,930,978
Operating lease right of use asset	341,121
Accounts payable and other current liabilities	(3,430,171)
Lease liability	(341,121)
Revolving line of credit	(5,316,407)
Fair value of net assets acquired	$ 24,174,290

Acquisitions (Details) - Sche_2

Acquisitions (Details) - Schedule of Intangible Assets Acquired Estimated Useful Lives Date of Acquisition	3 Months Ended
	Mar. 31, 2024 USD ($)
Schedule of Intangible Assets Acquired Estimated Useful Lives Date of Acquisition [Line Items]
Fair value	$ 11,720,000
Tradenames and trademarks [Member]
Schedule of Intangible Assets Acquired Estimated Useful Lives Date of Acquisition [Line Items]
Fair value	$ 1,700,000
Useful life	5 years
Internally developed software [Member]
Schedule of Intangible Assets Acquired Estimated Useful Lives Date of Acquisition [Line Items]
Fair value	$ 3,600,000
Useful life	3 years
Merchant relationships [Member]
Schedule of Intangible Assets Acquired Estimated Useful Lives Date of Acquisition [Line Items]
Fair value	$ 5,900,000
Useful life	5 years
State operating licenses [Member]
Schedule of Intangible Assets Acquired Estimated Useful Lives Date of Acquisition [Line Items]
Fair value	$ 520,000
Useful life	Indefinite

Acquisitions (Details) - Sche_3

Acquisitions (Details) - Schedule of Pro Forma Financial Information - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Schedule of Pro Forma Financial Information [Abstract]
Revenue	$ 6,379,454	$ 4,016,956
Net loss	$ (11,263,956)	$ (10,698,352)

Acquisitions (Details) - Sche_4

Acquisitions (Details) - Schedule of Acquisition Date Fair Value of Asset Acquired	12 Months Ended
	Dec. 31, 2023 USD ($)
Assets acquired:
Beginning
Issuance of common stock at fair value	1,334,850
Legal costs capitalized	42,611
Ending	$ 1,377,461

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets, Net (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Goodwill and Intangible Assets, Net [Abstract]
Goodwill	$ 10,930,978
Amortization expenses	$ 287,000	$ 545,000

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets, Net (Details) - Schedule of Intangible Assets, Net - USD ($)	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Schedule of Intangible Assets, Net [Line Items]
Total intangible assets	$ 19,053,357	$ 6,636,469
Less: Accumulated amortization	(3,294,659)	(3,079,440)
Total intangible assets, net	15,758,698	3,557,029
Capitalized software development costs [Member]
Schedule of Intangible Assets, Net [Line Items]
Total intangible assets	$ 5,708,407	5,011,519
Trademark and tradenames [Member]
Schedule of Intangible Assets, Net [Line Items]
Useful Life	5 years
Total intangible assets	$ 1,700,000
Internally developed software [Member]
Schedule of Intangible Assets, Net [Line Items]
Useful Life	3 years
Total intangible assets	$ 3,600,000
Merchant relationships [Member]
Schedule of Intangible Assets, Net [Line Items]
Useful Life	5 years
Total intangible assets	$ 5,900,000
State operating licenses [Member]
Schedule of Intangible Assets, Net [Line Items]
Total intangible assets	$ 520,000
Useful Life	Indefinite
Purchased technology [Member]
Schedule of Intangible Assets, Net [Line Items]
Total intangible assets	$ 247,489	247,489
Brand name [Member]
Schedule of Intangible Assets, Net [Line Items]
Useful Life	10 years
Total intangible assets	$ 1,377,461	$ 1,377,461
Minimum [Member] | Capitalized software development costs [Member]
Schedule of Intangible Assets, Net [Line Items]
Useful Life	1 year
Minimum [Member] | Purchased technology [Member]
Schedule of Intangible Assets, Net [Line Items]
Useful Life	1 year
Maximum [Member] | Capitalized software development costs [Member]
Schedule of Intangible Assets, Net [Line Items]
Useful Life	5 years
Maximum [Member] | Purchased technology [Member]
Schedule of Intangible Assets, Net [Line Items]
Useful Life	15 years

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets, Net (Details) - Schedule of Estimated Future Amortization Expense	Mar. 31, 2024 USD ($)
Schedule of Estimated Future Amortization Expense [Abstract]
Remainder of 2024	$ 2,603,454
2025	3,469,343
2026	3,469,343
2027	2,513,198
2028	2,152,340
Thereafter	1,031,020
Total	$ 15,238,698

Loans Held for Investment, Ne_2

Loans Held for Investment, Net (Details) - Schedule of Company’s Loans Receivable	Mar. 31, 2024 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 6,682,318
Loans Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current	7,508,486
Total Loans	7,755,899
Allowance for Credit Losses [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	(1,073,581)
30-59 Days Past Due [Member] | Loans Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	115,436
60-89 Days Past Due [Member] | Loans Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	82,104
Greater Than 90 Days Past Due [Member] | Loans Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Past Due	$ 49,873

Loans Held for Investment, Ne_3

Loans Held for Investment, Net (Details) - Schedule of Allowance for Credit Losses on Loans Held for Investment	3 Months Ended
	Mar. 31, 2024 USD ($)
Schedule of Allowance for Credit Losses on Loans Held for Investment [Abstract]
Balance carryforward from Credova Merger	$ 1,130,515
Charge-offs	(93,894)
Provision for credit losses	36,960
Balance at March 31, 2024	$ 1,073,581

Revolving Line of Credit (Detai

Revolving Line of Credit (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Revolving Line of Credit [Abstract]
Revolving loan		$ 10,000,000
Bears interest rate		15%
Advance aggregate outstanding percentage	100%
Advance aggregate outstanding value	$ 1,000,000
Total revolving loan	$ 5,100,542

Convertible Promissory Notes (D

Convertible Promissory Notes (Details)				3 Months Ended
	Mar. 13, 2024 USD ($)	Jul. 19, 2023 USD ($)	Mar. 13, 2023 USD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)
Convertible Promissory Notes [Line Items]
Conversion price				4.63641
Percentage of outstanding principal amount				105%
Promissory notes payab (in Dollars)				$ 8,449,500
Convertible promissory notes (in Dollars)					$ 2,050,000
PSQ Holdings Inc [Member]
Convertible Promissory Notes [Line Items]
Balance upon shares conversion (in Dollars)		$ 100,000,000
Promissory Note [Member]
Convertible Promissory Notes [Line Items]
Accrued interest				9.75%
Maturity dates				10 years
Percentage of outstanding principal amount				120%
Conversion price [Member]
Convertible Promissory Notes [Line Items]
Percentage of outstanding principal amount				140%
Convertible Promissory Note [Member]
Convertible Promissory Notes [Line Items]
Accrued interest			5%
Convertible promissory notes (in Dollars)			$ 2,050,000
Board Members [Member] [Member]
Convertible Promissory Notes [Line Items]
Convertible notes payable (in Dollars)	$ 10,000,000
Private Placement [Member]
Convertible Promissory Notes [Line Items]
Purchase agreement	9.75%

Convertible Promissory Notes _2

Convertible Promissory Notes (Details) - Schedule of Change in the Fair Value of the Notes Measured with Level 3 Inputs	3 Months Ended
	Mar. 31, 2024 USD ($)
Schedule of Fair Value of the Notes [Abstract]
Fair value as of January 1, 2023
Fair value as of March 31, 2023	3,197,905
Principal balance of convertible notes issued	2,050,000
Change in valuation inputs or other assumptions	$ 1,147,905

Convertible Promissory Notes _3

Convertible Promissory Notes (Details) - Schedule of Quantitative Information Regarding Level 3 Fair Value Measurements Inputs - Level 3 [Member]	3 Months Ended
	Mar. 31, 2024 $ / shares
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Exercise price (in Dollars per share)
Risk-Free Rate	4.06%
Maturity (in years)	2 years
Volatility	75%

Leases (Details)

Leases (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Leases, Right of Use [Line Items]
Borrowing rate	10.50%
Rent expense operating leases	$ 114,000	$ 50,000
Florida [Member]
Leases, Right of Use [Line Items]
Lease escalating payments	$ 16,457
Montana [Member]
Leases, Right of Use [Line Items]
Borrowing rate	9.75%
Minimum [Member] | California [Member]
Leases, Right of Use [Line Items]
Lease escalating payments	$ 15,538
Maximum [Member] | California [Member]
Leases, Right of Use [Line Items]
Lease escalating payments	$ 16,004

Leases (Details) - Schedule of

Leases (Details) - Schedule of Operating Lease and Other Supplemental Information - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Schedule of Condensed Consolidated Balance Sheets Relating to its Operating Lease and Other Supplemental Information [Abstract]
ROU assets	$ 570,585	$ 324,238
Lease liabilities:
Current lease liabilities	327,884	310,911
Non-current lease liabilities	244,818	16,457
Total lease liabilities	$ 572,702	$ 327,368
Other supplemental information:
Weighted average remaining lease term	2 years 2 months 12 days	1 year
Weighted average discount rate	10%	10.50%

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Lease Payments Relating to the Company’s Operating Leases - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Schedule of Lease Payments Relating to the Company’s Operating Leases [Line Items]
Remainder of 2024	$ 322,078
2025	144,273
2026	131,196
2027	44,112
Total lease payments	641,659
Less: imputed interest	(68,957)
Present value of operating lease liabilities	$ 572,702	$ 327,368

Warrant Liabilities (Details)

Warrant Liabilities (Details) - $ / shares	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Warrant Liabilities [Line Items]
Warrant exercise price (in Dollars per share)	$ 0.01
Warrants exercisable	30 days
Prior written notice of redemption	30 days
Number of trading days	20 days
Number of consecutive trading days	30 days
Warrants become exercisable and ending business days	3 days
Public Warrants [Member]
Warrant Liabilities [Line Items]
Warrants outstanding (in Shares)	5,750,000
Private Placement [Member]
Warrant Liabilities [Line Items]
Warrants outstanding (in Shares)		5,700,000
Common Stock [Member]
Warrant Liabilities [Line Items]
Number of shares purchased (in Shares)	1
Warrant exercise price (in Dollars per share)	$ 11.5
Class A Common Stock [Member]
Warrant Liabilities [Line Items]
Price per share (in Dollars per share)	$ 18
Public Warrants [Member]
Warrant Liabilities [Line Items]
Number of shares purchased (in Shares)	1
Warrant exercise price (in Dollars per share)	$ 11.5

Related Parties (Details)

Related Parties (Details) - USD ($)								1 Months Ended	3 Months Ended
	Nov. 01, 2024	May 03, 2024	Mar. 13, 2024	Feb. 27, 2024	Jan. 31, 2024	Nov. 29, 2023	Aug. 25, 2023	Jun. 30, 2023	Mar. 31, 2024	Jan. 01, 2024	Aug. 31, 2023
Related Parties [Line Items]
Fixed fees											$ 80,000
Paid agreement									$ 281,086
Closing acquisition									150,000
Consulting arrangement amount									887,409
EveryLife, Inc. [Member]
Related Parties [Line Items]
Received amount						$ 30,000		$ 10,000
Maximum [Member]
Related Parties [Line Items]
Fixed fees										$ 80,000
Monthly fee				$ 30,000
Minimum [Member]
Related Parties [Line Items]
Fixed fees										$ 60,000
Monthly fee				$ 15,000
Restricted Stock Units (RSUs) [Member]
Related Parties [Line Items]
Shares Granted, Value, Share-Based Payment Arrangement, after Forfeiture						$ 120,000
Restricted Stock Units (RSUs) [Member] | EveryLife, Inc. [Member]
Related Parties [Line Items]
Number of vested shares (in Shares)					30,000			40,000
Letter Agreement [Member]
Related Parties [Line Items]
Consulting arrangement amount									887,809
Letter Agreement [Member]
Related Parties [Line Items]
Paid agreement									$ 540,000
Subsequent Event [Member] | Restricted Stock Units (RSUs) [Member] | EveryLife, Inc. [Member]
Related Parties [Line Items]
Number of vested shares (in Shares)		60,000
Board of Members [Member]
Related Parties [Line Items]
Convertible note			$ 10,000,000
Class A Common Stock [Member]
Related Parties [Line Items]
Forfeiture shares (in Shares)							1,704,223
Consulting arrangement share (in Shares)									183,349
Forecast [Member] | Restricted Stock Units (RSUs) [Member]
Related Parties [Line Items]
Number of vested shares (in Shares)		60,000
Forecast [Member] | Restricted Stock Units (RSUs) [Member] | EveryLife, Inc. [Member]
Related Parties [Line Items]
Number of vested shares (in Shares)	30,000
Private Placement [Member]
Related Parties [Line Items]
Purchase agreement			9.75%

Share Based Compensation (Detai

Share Based Compensation (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Share Based Compensation [Line Items]
Shares outstanding percentage	1%
Unrecognized compensation cost related to the grant of RSUs	$ 4,673,705	$ 2,354,989
Weighted average remaining vesting period	2 years 7 months 2 days
Share-based compensation expense	$ 5,886,423
Unrecognized compensation cost	14,960,000
RSU [Member]
Share Based Compensation [Line Items]
Unrecognized compensation cost related to the grant of RSUs	22,500,000
Earnout Shares [Member]
Share Based Compensation [Line Items]
Share-based compensation expense	$ 914,063
Class A Common Stock [Member]
Share Based Compensation [Line Items]
Shares outstanding percentage	5%
Common stock shares issued (in Shares)	28,177,917	24,410,075
Common stock par value per share (in Dollars per share)	$ 0.0001	$ 0.0001
Class A Common Stock [Member] | Stock Incentive Plan [Member]
Share Based Compensation [Line Items]
Shares outstanding percentage	15%
Class A Common Stock [Member] | Employee Stock Purchase Plan [Member]
Share Based Compensation [Line Items]
Common stock shares issued (in Shares)	600,000
Common Stock [Member]
Share Based Compensation [Line Items]
Common stock par value per share (in Dollars per share)	$ 0.0001
Common Stock [Member]
Share Based Compensation [Line Items]
Common stock shares issued (in Shares)	425,000

Share Based Compensation (Det_2

Share Based Compensation (Details) - Schedule of Activity with Respect Status of, RSUs	3 Months Ended
	Mar. 31, 2024 $ / shares shares
Schedule of Activity with Respect Status of, RSUs [Abstract]
Number of RSUs, Unvested | shares	1,655,542
Weighted Average Grant Date Value, Unvested | $ / shares	$ 9.61
Number of RSUs, Granted | shares	2,276,710
Weighted Average Grant Date Value, Granted | $ / shares	$ 8.1
Number of RSUs, Forfeited | shares	(108,000)
Weighted Average Grant Date Value, Forfeited | $ / shares	$ 10.12
Number of RSUs, Vested | shares	(638,629)
Weighted Average Grant Date Value, Vested | $ / shares	$ 6.91
Number of RSUs, Unvested | shares	3,185,623
Weighted Average Grant Date Value, Unvested | $ / shares	$ 8.93

Share Based Compensation (Det_3

Share Based Compensation (Details) - Schedule of Common Stock and Current Interest Rates	Jul. 19, 2023 $ / shares
Schedule of Common Stock and Current Interest Rates [Abstract]
PSQH Stock Price (in Dollars per share)	$ 9.08
Volatility	40%
Risk free rate of return	4.60%
Expected term (in years)	4 years 9 months 18 days

Share Based Compensation (Det_4

Share Based Compensation (Details) - Schedule of Share-Based Compensation Expense	3 Months Ended
	Mar. 31, 2024 USD ($)
Schedule of Share-Based Compensation Expense [Line Items]
Share-based compensation expense	$ 5,886,423
Cost of sales [Member]
Schedule of Share-Based Compensation Expense [Line Items]
Share-based compensation expense	23,974
General and administrative expenses [Member]
Schedule of Share-Based Compensation Expense [Line Items]
Share-based compensation expense	2,638,132
Research and development [Member]
Schedule of Share-Based Compensation Expense [Line Items]
Share-based compensation expense	321,115
Sales and Marketing [Member]
Schedule of Share-Based Compensation Expense [Line Items]
Share-based compensation expense	2,015,793
Transaction Costs Issued in Connection with Credova Merger [Member]
Schedule of Share-Based Compensation Expense [Line Items]
Share-based compensation expense	$ 887,409

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Schedule of Assets and Liabilities Subject to Fair Value Measurements - USD ($)		Mar. 31, 2024	Dec. 31, 2023
Liabilities
Warrant liabilities		$ 8,438,500	$ 10,790,000
Level 1 [Member]
Liabilities
Warrant liabilities		3,737,500	4,715,000
Level 2 [Member]
Liabilities
Warrant liabilities
Level 3 [Member]
Liabilities
Warrant liabilities		4,701,000	6,075,000
Cash and cash equivalents - Money market [Member]
Assets
Cash and cash equivalents - Money market		4,706,965	10,301,371
Cash and cash equivalents - Money market [Member] | Level 1 [Member]
Assets
Cash and cash equivalents - Money market		4,706,965	10,301,371
Cash and cash equivalents - Money market [Member] | Level 2 [Member]
Assets
Cash and cash equivalents - Money market
Cash and cash equivalents - Money market [Member] | Level 3 [Member]
Assets
Cash and cash equivalents - Money market
Warrant liabilities - Public Warrants [Member]
Liabilities
Warrant liabilities		3,737,500	4,715,000
Warrant liabilities - Public Warrants [Member] | Level 1 [Member]
Liabilities
Warrant liabilities		3,737,500	4,715,000
Warrant liabilities - Public Warrants [Member] | Level 2 [Member]
Liabilities
Warrant liabilities
Warrant liabilities - Public Warrants [Member] | Level 3 [Member]
Liabilities
Warrant liabilities
Warrant liabilities - Private placement warrants [Member]
Liabilities
Warrant liabilities	[1]	4,161,000	5,415,000
Warrant liabilities - Private placement warrants [Member] | Level 1 [Member]
Liabilities
Warrant liabilities	[1]
Warrant liabilities - Private placement warrants [Member] | Level 2 [Member]
Liabilities
Warrant liabilities	[1]
Warrant liabilities - Private placement warrants [Member] | Level 3 [Member]
Liabilities
Warrant liabilities	[1]	4,161,000	5,415,000
Earnout liabilities [Member]
Liabilities
Warrant liabilities	[2]	540,000	660,000
Earnout liabilities [Member] | Level 1 [Member]
Liabilities
Warrant liabilities	[2]
Earnout liabilities [Member] | Level 2 [Member]
Liabilities
Warrant liabilities	[2]
Earnout liabilities [Member] | Level 3 [Member]
Liabilities
Warrant liabilities	[2]	$ 540,000	$ 660,000
[1]Public Warrants and Private Placement Warrants were estimated using a Black-Scholes option pricing model utilizing assumptions related to the contractual term of the instruments, estimated volatility of the price of the Common Stock and current interest rates.[2] The fair value of the earn-out liabilities was estimated using Monte Carlo simulation utilizing assumptions related to the contractual term of the instruments, estimated volatility of the price of the Common Stock and current interest rates.

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of Changes in Fair Value of the Public and Private Placements Warrants	3 Months Ended
	Mar. 31, 2024 USD ($)
Private Placements Warrants [Member]
Change in Fair Value of Liabilities [Line Items]
Liability at January 1, 2024	$ 5,415,000
Change in fair value	(1,254,000)
Balance as of March 31, 2024	4,161,000
Earn-Out Liabilities [Member]
Change in Fair Value of Liabilities [Line Items]
Liability at January 1, 2024	660,000
Change in fair value	(120,000)
Balance as of March 31, 2024	$ 540,000

Segments (Details) - Schedule o

Segments (Details) - Schedule of Revenues, Net - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Marketplace
Total Brand revenues, net	$ 2,143,409
Financial Technology
Total revenues, net	3,465,889	378,034
Advertising and e-commerce sales [Member]
Marketplace
Total Brand revenues, net	945,471	378,034
Product sales [Member]
Marketplace
Total Brand revenues, net	2,350,510
Returns and discounts [Member]
Marketplace
Total Brand revenues, net	(207,101)
Direct revenue [Member]
Marketplace
Total Brand revenues, net	154,607
Interest income on loans and leases [Member]
Marketplace
Total Brand revenues, net	139,398
Loan and lease contracts sold, net [Member]
Marketplace
Total Brand revenues, net	83,004
Total Financial Technology revenues, net [Member]
Marketplace
Total Brand revenues, net	$ 377,009

Segments (Details) - Schedule_2

Segments (Details) - Schedule of Segment Information - Operating Segments [Member] - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues, net	$ 3,465,889	$ 378,034
Segment cost of revenue	(598,361)	(362,973)
Segment cost of goods sold	(1,391,408)
Segment Gross Profit	$ 1,476,120	$ 15,061
Segment Gross Profit Margin %	43%	4%
Adjusted EBITDA	$ (7,318,746)	$ (4,991,346)
Depreciation and amortization	296,597	545,337
Marketplace [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues, net	945,471	378,034
Segment cost of revenue	(507,615)	(362,973)
Segment cost of goods sold
Segment Gross Profit	$ 437,856	$ 15,061
Segment Gross Profit Margin %	46%	4%
Adjusted EBITDA	$ (6,827,402)	$ (4,991,346)
Depreciation and amortization	143,563	$ 545,337
Brands [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues, net	2,143,409
Segment cost of revenue
Segment cost of goods sold	(1,391,408)
Segment Gross Profit	$ 752,001
Segment Gross Profit Margin %	35%
Adjusted EBITDA	$ (362,613)
Depreciation and amortization	35,245
Financial Technology [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues, net	377,009
Segment cost of revenue	(90,746)
Segment cost of goods sold
Segment Gross Profit	$ 286,263
Segment Gross Profit Margin %	76%
Adjusted EBITDA	$ (128,731)
Depreciation and amortization	$ 117,789

Segments (Details) - Schedule_3

Segments (Details) - Schedule of Segment 's Adjusted EBITDA - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Segment Reporting Information [Line Items]
Total adjusted EBITDA	$ (7,318,746)	$ (4,991,346)
Transaction costs incurred in connection with acquisitions	(2,293,594)
Share-based compensation (exclusive of what is included in transaction costs above)	(4,999,014)
Depreciation and amortization	(296,597)	(545,337)
Other (expense) income, net	103,379	5,138
Change in fair value of warrant liabilities	2,231,500
Change in fair value of earnout liabilities	120,000
Change in fair value of convertible notes		(1,147,905)
Income tax benefit (expense)	419	(189)
Interest expense, net	(124,178)	(8,001)
Net loss	(12,576,831)	(6,687,640)
Marketplace EBITDA [Member]
Segment Reporting Information [Line Items]
Total adjusted EBITDA	(6,827,402)	(4,991,346)
Brands EBITDA [Member]
Segment Reporting Information [Line Items]
Total adjusted EBITDA	(362,613)
Financial Technology EBITDA [Member]
Segment Reporting Information [Line Items]
Total adjusted EBITDA	$ (128,731)

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	Mar. 31, 2024	Oct. 31, 2023
Sponsorship Agreement [Member]
Commitments and Contingencies [Line Items]
Monthly installments amount		$ 1,000,000
Advertising Agreement [Member]
Commitments and Contingencies [Line Items]
Monthly installments amount	$ 166,667	$ 166,667

Subsequent Events (Details)

Subsequent Events (Details)	Apr. 30, 2024 USD ($)
Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Total consideration paid	$ 1.5