PSQ (PSQH) 10-Q 14 Aug 24 2024 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2024	Aug. 14, 2024
Document Information Line Items
Entity Registrant Name	PSQ Holdings, Inc.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Entity Central Index Key	0001847064
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Jun. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-40457
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	86-2062844
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
City Area Code	(877)
Local Phone Number	776-2402
Entity Interactive Data Current	Yes
Class A common stock, par value $0.0001 per share
Document Information Line Items
Trading Symbol	PSQH
Title of 12(b) Security	Class A common stock, par value $0.0001 per share
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
Document Information Line Items
Trading Symbol	PSQH.WS
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
Security Exchange Name	NYSE
Class A Common Stock
Document Information Line Items
Entity Common Stock, Shares Outstanding		28,177,917
Class C Common Stock
Document Information Line Items
Entity Common Stock, Shares Outstanding		3,213,678

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents	$ 7,613,430	$ 16,446,030
Restricted cash	136,488
Accounts receivable, net	340,594	204,879
Loans held for investment, net of allowance for credit losses of $616,812 as of June 30, 2024	4,342,928
Interest Receivable	358,270
Inventory	1,277,709	1,439,182
Prepaid expenses and other current assets	2,783,388	3,084,576
Total current assets	16,852,807	21,174,667
Loans held for investment, net of allowance for credit losses of $81,265 as of June 30, 2024, non-current	572,182
Property and equipment, net	339,113	127,139
Intangible assets, net	15,858,943	3,557,029
Goodwill	10,930,978
Operating lease, right-of-use assets	456,795	324,238
Deposits	49,617	63,546
Total assets	45,060,435	25,246,619
Current liabilities
Revolving line of credit	3,507,574
Accounts payable	3,923,344	1,828,508
Accrued expenses	1,118,867	1,641,553
Deferred revenue	241,784	225,148
Operating lease liabilities, current portion	243,609	310,911
Total current liabilities	9,035,178	4,006,120
Convertible promissory notes	8,449,500
Warrant liabilities	4,807,500	10,130,000
Earn-out liabilities	320,000	660,000
Operating lease liabilities	218,622	16,457
Total liabilities	32,830,800	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 June 30, 2024 and December 31, 2023
Additional paid in capital	98,251,713	72,644,419
Accumulated deficit	(86,025,216)	(62,213,139)
Total stockholders’ equity	12,229,635	10,434,042
Total liabilities and stockholders’ equity	45,060,435	25,246,619
Related Party
Current liabilities
Convertible promissory notes, related party (Note 12)	10,000,000
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 ($)	Jun. 30, 2024	Dec. 31, 2023
Net of allowance for credit losses, current (in Dollars)	$ 616,812
Net of allowance for credit losses, non-current (in Dollars)	$ 81,265
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, shares authorized	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, shares authorized	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		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Revenues, net	$ 5,985,228	$ 529,707	$ 9,451,117	$ 907,741
Costs and expenses:
Cost of revenue (exclusive of depreciation and amortization expense shown below)	531,098	432,934	1,129,459	795,907
Cost of goods sold (exclusive of depreciation and amortization expense shown below)	1,438,843		2,830,251
General and administrative	10,993,793	3,895,467	21,256,671	7,987,317
Sales and marketing	5,090,331	2,402,783	9,772,969	3,068,840
Research and development	1,031,794	288,484	2,173,752	536,984
Depreciation and amortization	930,874	699,237	1,227,471	1,244,574
Total costs and expenses	20,016,733	7,718,905	38,390,573	13,633,622
Operating loss	(14,031,505)	(7,189,198)	(28,939,456)	(12,725,881)
Other income (expense):
Other income, net	52,599	48,549	155,978	53,687
Change in fair value of convertible promissory notes		(13,423,204)		(14,571,109)
Change in fair value of earn-out liabilities	220,000		340,000
Change in fair value of warrant liabilities	3,091,000		5,322,500
Interest expense, net	(553,303)	(155,854)	(677,481)	(163,855)
Loss before income taxes	(11,221,209)	(20,719,707)	(23,798,459)	(27,407,158)
Income tax expense	(14,037)	(1,600)	(13,618)	(1,789)
Net loss	$ (11,235,246)	$ (20,721,307)	$ (23,812,077)	$ (27,408,947)
Net loss per common share, basic (in Dollars per share)	$ (0.36)	$ (1.18)	$ (0.8)	$ (1.62)
Weighted average shares outstanding, basic (in Shares)	31,391,595	17,538,437	29,901,952	16,934,803

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Net loss per common share, diluted	$ (0.36)	$ (1.18)	$ (0.80)	$ (1.62)
Weighted-average shares outstanding, diluted	31,391,595	17,538,437	29,901,952	16,934,803

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders’ Equity (Unaudited) - USD ($)	Preferred Stock Previously Reported	Preferred Stock	Common Stock Class A Previously Reported	Common Stock Class A	Common Stock Class C Previously Reported	Common Stock Class C	Additional Paid-In Capital Previously Reported	Additional Paid-In Capital	Subscription Receivable Previously Reported	Subscription Receivable	Accumulated Deficit Previously Reported	Accumulated Deficit	Previously Reported	Total
Balance at Dec. 31, 2022			$ 771	$ 1,181		$ 321	$ 12,384,206	$ 12,383,475	$ (99,612)	$ (99,612)	$ (8,883,952)	$ (8,883,952)	$ 3,401,413	$ 3,401,413
Balance (in Shares) at Dec. 31, 2022			771,155	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
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			$ 771	$ 1,181		$ 321	12,384,206	12,383,475	(99,612)	(99,612)	(8,883,952)	(8,883,952)	3,401,413	3,401,413
Balance (in Shares) at Dec. 31, 2022			771,155	11,806,007		3,213,678
Net loss														(27,408,947)
Balance at Jun. 30, 2023				$ 1,433		$ 321		16,218,205				(36,292,899)		(20,072,940)
Balance (in Shares) at Jun. 30, 2023				14,324,759		3,213,678
Balance at Dec. 31, 2022			$ 771	$ 1,181		$ 321	$ 12,384,206	12,383,475	$ (99,612)	(99,612)	$ (8,883,952)	(8,883,952)	$ 3,401,413	3,401,413
Balance (in Shares) at Dec. 31, 2022			771,155	11,806,007		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
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
Repayment of subscription payable										(400)				(400)
Net loss												(20,721,307)		(20,721,307)
Balance at Jun. 30, 2023				$ 1,433		$ 321		16,218,205				(36,292,899)		(20,072,940)
Balance (in Shares) at Jun. 30, 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
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
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
Net loss														(23,812,077)
Balance at Jun. 30, 2024				$ 2,817		$ 321		98,251,713				(86,025,216)		12,229,635
Balance (in Shares) at Jun. 30, 2024				28,177,917		3,213,678
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
Share-based compensation								5,171,761						5,171,761
Net loss												(11,235,246)		(11,235,246)
Balance at Jun. 30, 2024				$ 2,817		$ 321		$ 98,251,713				$ (86,025,216)		$ 12,229,635
Balance (in Shares) at Jun. 30, 2024				28,177,917		3,213,678

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash Flows from Operating Activities
Net loss	$ (23,812,077)	$ (27,408,947)
Adjustment to reconcile net loss to cash used in operating activities:
Change in fair value of convertible promissory notes		14,571,109
Change in fair value of warrant liabilities	(5,322,500)
Change in fair value of earn-out liabilities	(340,000)
Share-based compensation	11,058,185
Amortization of step-up in loans held for investment	269,829
Provision for credit losses on loans held for investment	154,202
Origination of loans and leases for resale	(10,124,894)
Proceeds from sale of loans and leases for resale	11,247,135
Gain on sale of loans and leases	(1,122,241)
Depreciation and amortization	1,227,471	1,244,574
Non-cash operating lease expense	208,564	82,673
Changes in operating assets and liabilities:
Accounts receivable	(493,985)
Prepaid expenses and other current assets	1,571,121	(745,075)
Inventory	161,473
Deposits	13,929	(30,202)
Accounts payable	(1,335,335)	149,173
Accrued expenses	(110,806)	2,135,248
Deferred revenue	16,636	63,867
Operating lease payments	(206,258)	(80,071)
Net cash used in operating activities	(16,939,551)	(10,017,651)
Cash flows from Investing Activities
Software development costs	(1,777,479)	(992,467)
Principal paydowns on loans held for investment	5,265,396
Disbursements for loans held for investment	(3,576,860)
Acquisition of businesses, net of cash acquired	141,215
Purchase of short-term investments		(10,049,870)
Purchase of intangible assets and trademarks		(86,601)
Purchases of property and equipment		(113,064)
Net cash provided by (used in) investing activities	52,272	(11,242,002)
Cash flows from Financing Activities
Proceeds from convertible note payable, related party (Note 12)	10,000,000
Proceeds from convertible note payable		22,500,000
Proceeds from the issuance of common stock		2,600,125
Repayments on revolving line of credit	(1,808,833)
Repayment of subscription payable		(400)
Net cash provided by financing activities	8,191,167	25,099,725
Net (decrease) increase in cash and cash equivalents	(8,696,112)	3,840,072
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	7,749,918	6,170,477
Cash and cash equivalents	7,613,430	6,170,477
Restricted cash	136,488
Total cash, cash equivalents and restricted cash, end of the period	7,749,918	6,170,477
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	6 Months Ended
	Jun. 30, 2024
Organization and Business Operations [Abstract]
Organization and Business Operations	Note 1 - Organization and Business Operations PSQ Holdings, Inc. (collectively “PublicSquare”, “PSQ”, “PSQH” or the “Company”) is a commerce and payments ecosystem, valuing life, family, and liberty. PublicSquare operates under three segments: Marketplace, Financial Technology, and Brands (“Marketplace”, “Financial Technology”, and “Brands”). The primary mission of the Marketplace segment is to help consumers “shop their values” and put purpose behind their purchases. PublicSquare leverages data and insights from the Marketplace to assess its customers’ needs and provide wholly-owned quality financial products and brands. PublicSquare’s Financial Technology segment comprises of Credova, a consumer financing and payments company. PublicSquare’s Brands segment comprises EveryLife, a premium direct-to-consumer (“D2C”) life-affirming baby products company, and PSQLink, LLC (“PSQLink”), a digital marketing and customer relationship management (“CRM”) platform. 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 Cello Merger Sub, Inc., a Delaware corporation and wholly-owned subsidiary (“Merger Sub”) of the Company, 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. Additionally, the Company has built out PSQLink, which is generating revenues through Business-to-Business (“B2B”) sales by providing its customers with a digital marketing and CRM platform. 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 products (“Pay-in-4”). In addition to Credova, the Company is developing a payments stack, PSQPayments LLC (“PublicSquare Payments”), which will consist of a framework of technological components and services that the Company’s customers can utilize to manage their payment processes, which falls under the Financial Technology segment. As of June 30, 2024, there has been no revenue generated from PublicSquare Payments.

Liquidity

Liquidity	6 Months Ended
	Jun. 30, 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 $23.8 million and $27.4 million for the six months ended June 30, 2024 and 2023, respectively, and had negative cash flows from operations of $16.9 million and $10.0 million for the six months ended June 30, 2024 and 2023, respectively. As of June 30, 2024 and December 31, 2023, the Company had aggregate unrestricted cash and cash equivalents, of $7.6 million and $16.4 million and net working capital of $7.8 million and $17.2 million, respectively. 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 has obtained a support letter from a board member and his affiliates, which provides that if the Company fails to (i) raise sufficient capital through rounds of financings, or (ii) secure sufficient operating cash to fund its operating expenses, the board member and his affiliates, subject to such further conditions, and in a form to be mutually determined, would provide the Company funding and financial support necessary to pay for its operating expenses so the Company is able to continue to operate in its normal course of business through August 2025. The Company believes that as a result of resource reallocation initiatives, additional insider investments, inventory management and line of credit financing, along with its existing cash and cash equivalents and financial support commitments, 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	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 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 condensed 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 June 30, 2024, the Company’s restricted stock units (“RSUs”) and Warrants were not considered in the computation as they are anti-dilutive. As of June 30, 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 is 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 buyer and seller confirm the corresponding transaction. 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. In June 2024, the Company launched its cost per mille (“CPM”) advertising model. The advertising revenue related to CPM is recognized based on the number of impressions received from advertising on websites or mobile device applications, or as the advertiser’s previously agreed-upon performance criteria are satisfied. [2] Brand Revenues 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 discounted 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 June 30, 2024 and December 31, 2023, the Company had $0 recorded as an allowance for sales returns. B2B Sales PSQLink generates recurring software as a service (“SaaS”) revenues through B2B sales by providing its customers with a digital marketing and CRM platform. [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, 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 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 judgment 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 June 30, 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 $100,000 and $125,000 for the three months ended June 30, 2024 and 2023, respectively, and $139,000 and $206,000 for the six months ended June 30, 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 six months ended June 30, 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 holder may convert the outstanding principal and accrued interest 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 and six months ended June 30, 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 and six months ended June 30, 2024 and 2023, no customer accounted for 10% or more of the Company’s revenue. As of June 30, 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 (“FASB”) 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	6 Months Ended
	Jun. 30, 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 canceled 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	6 Months Ended
	Jun. 30, 2024
Acquisitions [Abstract]
Acquisitions	Note 5 Acquisitions Credova On March 13, 2024, the Company entered into the Credova Merger Agreement. Pursuant to the Credova Merger Agreement, on March 13, 2024, Merger Sub merged with and into Credova. 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, 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 Credova Stockholders. 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 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 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 and six months ended June 30, 2024. Since the acquisition date, $2.9 million of revenue and $0.8 million of net losses have been included in the condensed consolidated statement of operations for the three months ended June 30, 2024 and $3.3 million of revenue and $1.1 million of net loss have been included in the condensed consolidated statement of operations for the six months ended June 30, 2024. The following table sets forth the 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 and six months ended June 30, 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 Six months Revenue $ 5,985,228 $ 12,364,682 Net loss $ (11,156,867 ) $ (22,420,823 ) Three months Six months Revenue $ 4,277,206 $ 8,294,162 Net loss $ (20,423,401 ) $ (31,121,753 ) 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 with a company wholly owned by an insider. 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	6 Months Ended
	Jun. 30, 2024
Goodwill and Intangible Assets, Net [Abstract]
Goodwill and Intangible Assets, Net	Note 6 - Goodwill and Intangible Assets, Net Goodwill as of June 30, 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 June 30, December 31, Capitalized software development costs 1-5 years $ 6,710,616 $ 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 20,055,566 6,636,469 Less: Accumulated amortization (4,196,623 ) (3,079,440 ) Total intangible assets, net $ 15,858,943 $ 3,557,029 Amortization expenses were approximately $902,000 and $697,000 for the three months ended June 30, 2024 and 2023, respectively, and $1,189,000 and $1,242,000 for the six months ended June 30, 2024 and 2023, respectively. As of June 30, 2024, estimated future amortization expense is expected as follows: Remainder of 2024 $ 1,821,195 2025 3,674,497 2026 3,674,497 2027 2,702,859 2028 2,443,255 Thereafter 1,542,640 $ 15,858,943

Loans Held for Investment, Net

Loans Held for Investment, Net	6 Months Ended
	Jun. 30, 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 held for investment as of June 30, 2024: Past Due Current 30-59 Days 60-89 days > 90 days Total Loans held for investment $ 5,426,435 $ 89,142 $ 62,316 $ 35,294 $ 5,613,187 Allowance for credit losses (698,077 ) Loans held for investment, net $ 4,915,110 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 June 30, 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, and 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 June 30, 2024 is as follows: Balance at January 1, 2024 $ - Balance acquired from Credova Merger 1,130,515 Charge-offs (586,640 ) Provision for credit losses 154,202 Balance at June 30, 2024 $ 698,077

Revolving Line of Credit

Revolving Line of Credit	6 Months Ended
	Jun. 30, 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 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. The total amount that can be borrowed under the loan is reduced to the amount of the borrowing base if that amount is lower. On July 1, 2024 the Company entered into Amendment No. 5 to the Amended and Restated Loan and Security Agreement. The amendment extended the funding period for an additional 12 months beginning July 1, 2024. The line of credit will bear interest at an annual rate of 14.5% with minimum interest requirement. The borrowing base is set at 89% of the unpaid principal balance of pledge receivables that are no more than sixty days past due. The amendment contains customary covenants, trigger events, representations and warranties. Certain assets at Credova are assigned as collateral. The revolving line of credit maturity date is subsequent to the revolving period, which is the earlier of: (a) nine (9) months following the funding termination date (June 30, 2025) and (b) the remittance date on which the aggregate outstanding advances are $1,000,000 or below. 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 100% of the remaining collections until the aggregate outstanding advances have been reduced to zero. As of June 30, 2024, the outstanding advances under this revolving loan totaled $3,507,574.

Convertible Promissory Notes

Convertible Promissory Notes	6 Months Ended
	Jun. 30, 2024
Convertible Promissory Notes [Abstract]
Convertible Promissory Notes	Note 9 - Convertible Promissory Notes 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 canceled following payment in full in cash. As of June 30, 2024, the convertible promissory notes payable was $8,449,500. Convertible Promissory Notes – Related Party 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 described above. 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 (see Note 12). Convertible Promissory Notes As of June 30, 2023, the Company had issued convertible promissory notes (the “Note” or “Notes”) in the total amount of $22,500,000 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 and six months ended June 30, 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 Principal balance of convertible notes issued 20,450,000 Change in valuation inputs or other assumptions 13,423,204 Fair value as of June 30, 2023 $ 37,071,109 The following table provides quantitative information regarding Level 3 fair value measurements inputs at their measurement dates: Exercise Price $ - Risk-Free Rate 4.1 % Maturity (in years) 1.8 Volatility 75.0 %

Leases

Leases	6 Months Ended
	Jun. 30, 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 August 2024 and January 2025. Termination of 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 and real estate taxes, was approximately $142,000 and $63,000 for the three months ended June 30, 2024 and 2023, respectively, and approximately $256,000 and $113,000 for the six months ended June 30, 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: June 30, December 31, ROU assets $ 456,795 $ 324,238 Lease liabilities: Current lease liabilities $ 243,609 $ 310,911 Non-current lease liabilities 218,622 16,457 Total lease liabilities $ 462,231 $ 327,368 Other supplemental information: Weighted average remaining lease term 1.4 years 1 year Weighted average discount rate 10.0 % 10.5 % The following table presents the lease payments relating to the Company’s operating leases: Fiscal Year June 30, Remainder of 2024 $ 193,558 2025 144,273 2026 131,196 2027 44,112 Total lease payments 513,139 Less: imputed interest (50,908 ) Present value of operating lease liabilities $ 462,231

Warrant Liabilities

Warrant Liabilities	6 Months Ended
	Jun. 30, 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 June 30, 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 June 30, 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	6 Months Ended
	Jun. 30, 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 June 30, 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 a second letter agreement (the “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. The term of the Second 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. 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. On November 29, 2023, the Company entered into a new consulting agreement with the same board member, through his consulting company. In connection with the execution of the November 2023 consulting agreement, the previous consulting agreement was terminated. Pursuant to the November 2023 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 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. For the three and six months June 30, 2024, the Company has expensed and paid approximately $49,000 and $142,000, respectively, relating to this agreement, including travel reimbursements.

Share Based Compensation

Share Based Compensation	6 Months Ended
	Jun. 30, 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 (the “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 and six months ended June 30, 2023. During the three and six months ended June 30, 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. In May 2024, the Company issued 50,000 RSUs to an executive with a performance condition based on a revenue target. These awards become vested and nonforfeitable one year from the satisfaction of such revenue target. As of June 30, 2024, the Company considered this performance condition as not probable and therefore no stock-based compensation expense was recorded. 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 and six-month period ended June 30, 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 Granted 490,140 3.48 Forfeited (5,000 ) 10.12 Vested (642,204 ) 6.44 Unvested as of June 30, 2024 3,028,559 $ 6.65 As of June 30, 2024 and December 31, 2023 there were 5,008,839 and 2,354,989 RSUs outstanding, respectively. As of June 30, 2024, unrecognized compensation cost related to the grant of RSUs was approximately $24.5 million. Unvested outstanding RSUs as of June 30, 2024 had a weighted average remaining vesting period of 1.72 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 The Company recorded $914,063 and $1,828,125 for the three and six months ended June 30, 2024, respectively, of share-based compensation expense, related to the earnout shares. As of June 30, 2024, unrecognized compensation cost related to the earnout shares was approximately $14,030,000. No share-based compensation expenses were recognized during the three and six months ended June 30, 2023. During the three and six months ended June 30, 2024, the Company recorded the following share-based compensation expense, related to RSUs, earnout shares and Credova Merger: For the For the three months six months ended ended June 30, June 30, 2024 2024 Cost of sales $ 56,011 $ 79,985 General and administrative expenses 3,217,865 5,855,998 Research and development 416,871 737,986 Sales and marketing 1,481,014 3,496,807 Transaction costs incurred in connection with Credova Merger - 887,409 $ 5,171,761 $ 11,058,185

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 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 classifies 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 June 30, 2024 Level 1 Level 2 Level 3 Total Assets Cash and cash equivalents - Money market $ 1,752,652 $ - $ - $ 1,752,652 Liabilities Warrant liabilities - Public Warrants $ 2,242,500 $ - $ - $ 2,242,500 Warrant liabilities - Private placement warrants (1) - - 2,565,000 2,565,000 Earnout liabilities (2) - - 320,000 320,000 Total liabilities $ 2,242,500 $ - $ 2,885,000 $ 5,127,500 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) 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 Liability at January 1, 2024 $ 5,415,000 Change in fair value (1,254,000 ) Balance as of March 31, 2024 4,161,000 Change in fair value (1,596,000 ) Balance as of June 30, 2024 $ 2,565,000 The following table presents the changes in fair value of the earn-out liabilities: For the Liability at January 1, 2024 $ 660,000 Change in fair value (120,000 ) Balance as of March 31, 2024 540,000 Change in fair value (220,000 ) Balance as of June 30, 2024 $ 320,000

Segments

Segments	6 Months Ended
	Jun. 30, 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 June 30, 2024, the Company’s operating and reportable segments include: ● Marketplace: ● Brands: ● EveryLife, Inc., which generates revenue from online and wholesale sales of diapers and wipes. ● PSQLink, LLC, which generates revenues through B2B sales, by providing its customers with a digital marketing and CRM platform. ● Financial Technology: ● Credova Holdings, Inc., which generates revenue primarily through four activities: revenue from sale of loan and lease contracts, revenue from interest earned on loans, revenue from retailer discounts and origination fees paid by lending institutions (direct revenue) earned in connection with providing financing on consumer goods. ● PSQPayments LLC (also referred to as “PublicSquare Payments”), is a wholly owned subsidiary of PSQH which will generate revenue from launching a merchant servicer platform to provide its customers with a payments stack which will comprise of a framework of technological components and services that the Company’s customers can utilize to manage their payment processes. 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 direct contribution for the three and six months ended June 30, 2024 and 2023: For the three months ended For the six months ended 2024 2023 2024 2023 Revenues, net: Marketplace Advertising and e-commerce sales $ 726,638 $ 529,707 $ 1,672,109 $ 907,741 Brands Product sales 2,478,455 - 4,828,965 - Other sales 18,738 - 18,738 - Returns and discounts (206,619 ) - (413,720 ) - Total Brand revenues, net 2,290,574 - 4,433,983 - Financial Technology Direct revenue 967,260 - 1,121,867 - Interest income on loans 961,518 - 1,100,916 - Loan and lease contracts sold, net 1,039,238 - 1,122,242 - Total Financial Technology revenues, net 2,968,016 - 3,345,025 - Total revenues, net $ 5,985,228 $ 529,707 $ 9,451,117 $ 907,741 For the three months ended June 30, 2024 Marketplace Brands Financial Total Revenues, net $ 726,638 $ 2,290,574 $ 2,968,016 $ 5,985,228 Segment cost of revenues (517,304 ) - (13,794 ) (531,098 ) Segment cost of goods sold - (1,438,843 ) - (1,438,843 ) Segment gross profit 209,334 851,731 2,954,222 4,015,287 Segment operating costs (7,274,357 ) (1,507,427 ) (3,160,466 ) (11,942,250 ) Adjusted EBITDA (7,065,023 ) (655,696 ) (206,244 ) (7,926,963 ) Transaction costs incurred in connection with acquisitions (1,908 ) Share-based compensation (exclusive of what is included in transaction costs above) (5,171,760 ) Depreciation and amortization (930,874 ) Other income, net 52,599 Change in fair value of convertible notes - Change in fair value of earnout liabilities 220,000 Change in fair value of warrant liabilities 3,091,000 Interest expense, net (553,303 ) Income tax expense (14,037 ) Net loss $ (11,235,246 ) For the three months ended June 30, 2023 Marketplace Brands Financial Total Revenues, net $ 529,707 $ - $ - $ 529,707 Segment cost of revenues (432,934 ) - - (432,934 ) Segment cost of goods sold - - - - Segment gross profit 96,773 - - 96,773 Segment operating costs (6,586,734 ) - - (6,586,734 ) Adjusted EBITDA (6,489,961 ) - - (6,489,961 ) Transaction costs incurred in connection with acquisitions - Share-based compensation (exclusive of what is included in transaction costs above) - Depreciation and amortization (699,237 ) Other income, net 48,549 Change in fair value of convertible notes (13,423,204 ) Change in fair value of earnout liabilities - Change in fair value of warrant liabilities - Interest expense, net (155,854 ) Income tax expense (1,600 ) Net loss $ (20,721,307 ) For the six months ended June 30, 2024 Marketplace Brands Financial Total Revenues, net $ 1,672,109 $ 4,433,983 $ 3,345,025 $ 9,451,117 Segment cost of revenues (1,052,623 ) - (76,836 ) (1,129,459 ) Segment cost of goods sold - (2,830,251 ) - (2,830,251 ) Segment gross profit 619,486 1,603,732 3,268,189 5,491,407 Segment operating costs (14,539,615 ) (2,622,041 ) (3,575,460 ) (20,737,116 ) Adjusted EBITDA (13,920,129 ) (1,018,309 ) (307,271 ) (15,245,709 ) Transaction costs incurred in connection with acquisitions (2,295,502 ) Share-based compensation (exclusive of what is included in transaction costs above) (10,170,774 ) Depreciation and amortization (1,227,471 ) Other income, net 155,978 Change in fair value of convertible notes - Change in fair value of earnout liabilities 340,000 Change in fair value of warrant liabilities 5,322,500 Interest expense, net (677,481 ) Income tax expense (13,618 ) Net loss $ (23,812,077 ) For the six months ended June 30, 2023 Marketplace Brands Financial Total Revenues, net $ 907,741 $ - $ - $ 907,741 Segment cost of revenues (795,907 ) - - (795,907 ) Segment cost of goods sold - - - - Segment gross profit 111,834 - - 111,834 Segment operating costs (11,593,141 ) - - (11,593,141 ) Adjusted EBITDA (11,481,307 ) - - (11,481,307 ) Transaction costs incurred in connection with acquisitions - Share-based compensation (exclusive of what is included in transaction costs above) - Depreciation and amortization (1,244,574 ) Other income, net 53,687 Change in fair value of convertible notes (14,571,109 ) Change in fair value of earnout liabilities - Change in fair value of warrant liabilities - Interest expense, net (163,855 ) Income tax expense (1,789 ) Net loss $ (27,408,947 ) No asset information has been disclosed as the CODM does not regularly review asset information by reportable segment.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 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 June 30, 2024, the Company has completed three of the six installments, for total amount paid of $500,001. In June 2024, the Company entered into a one-year advertising agreement with an independent media company 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 $800,000 in twelve equal installments of $66,667. As of June 30, 2024, the Company has not incurred anything related to this agreement. Legal Proceedings The Company’s subsidiary, Credova, which the Company acquired on March 13, 2024, is responding to inquiries from the Consumer Financial Protection Bureau (CFPB) regarding Credova’s lease products. In connection with this, the CFPB informed Credova that it is authorized to pursue a resolution or file an enforcement action, and has suggested certain injunctive relief. No assurance can be given that a settlement will be reached or about the terms of any such settlement. At this time the Company is unable to state the exact nature of any relief that might be sought in any such action or resolution, including monetary relief or penalties, if any. From time to time in the ordinary course of business, the Company may be subject to various claims, charges, and litigation. At June 30, 2024, except as described in the preceding paragraph, 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	6 Months Ended
	Jun. 30, 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. On July 1, 2024 the Company entered into Amendment No. 5 to the Amended and Restated Loan and Security Agreement. The amendment extended the funding period for an additional 12 months beginning July 1, 2024. The line of credit will bear interest at an annual rate of 14.5% with minimum interest requirement. The borrowing base is set at 89% of the unpaid principal balance of pledge receivables that are no more than sixty days past due. The amendment contains customary covenants, trigger events, representations and warranties (see Note 8). In August 2024, the Company entered into an agreement for a $10.0 million convertible note in a private placement with a board member and affiliates. The note has identical terms to the notes offered in March 2024.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 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 condensed 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 June 30, 2024, the Company’s restricted stock units (“RSUs”) and Warrants were not considered in the computation as they are anti-dilutive. As of June 30, 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 is 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 buyer and seller confirm the corresponding transaction. 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. In June 2024, the Company launched its cost per mille (“CPM”) advertising model. The advertising revenue related to CPM is recognized based on the number of impressions received from advertising on websites or mobile device applications, or as the advertiser’s previously agreed-upon performance criteria are satisfied. [2] Brand Revenues 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 discounted 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 June 30, 2024 and December 31, 2023, the Company had $0 recorded as an allowance for sales returns. B2B Sales PSQLink generates recurring software as a service (“SaaS”) revenues through B2B sales by providing its customers with a digital marketing and CRM platform. [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, 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 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 judgment 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 June 30, 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 $100,000 and $125,000 for the three months ended June 30, 2024 and 2023, respectively, and $139,000 and $206,000 for the six months ended June 30, 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 six months ended June 30, 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 holder may convert the outstanding principal and accrued interest 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 and six months ended June 30, 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 and six months ended June 30, 2024 and 2023, no customer accounted for 10% or more of the Company’s revenue. As of June 30, 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 (“FASB”) 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)	6 Months Ended
	Jun. 30, 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)	6 Months Ended
	Jun. 30, 2024
Acquisitions [Abstract]
Schedule of Purchase Price Allocation as of the Acquisition Date	The 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 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 Six months Revenue $ 5,985,228 $ 12,364,682 Net loss $ (11,156,867 ) $ (22,420,823 ) Three months Six months Revenue $ 4,277,206 $ 8,294,162 Net loss $ (20,423,401 ) $ (31,121,753 )
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)	6 Months Ended
	Jun. 30, 2024
Goodwill and Intangible Assets, Net [Abstract]
Schedule of Intangible Assets, Net	The following table summarizes intangible assets, net: Useful June 30, December 31, Capitalized software development costs 1-5 years $ 6,710,616 $ 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 20,055,566 6,636,469 Less: Accumulated amortization (4,196,623 ) (3,079,440 ) Total intangible assets, net $ 15,858,943 $ 3,557,029
Schedule of Estimated Future Amortization Expense	As of June 30, 2024, estimated future amortization expense is expected as follows: Remainder of 2024 $ 1,821,195 2025 3,674,497 2026 3,674,497 2027 2,702,859 2028 2,443,255 Thereafter 1,542,640 $ 15,858,943

Loans Held for Investment, Net

Loans Held for Investment, Net (Tables)	6 Months Ended
	Jun. 30, 2024
Loans Held for Investment, Net [Abstract]
Schedule of Company’s Loans Held for Investment	The following reflects the credit quality of the Company’s loans held for investment as of June 30, 2024: Past Due Current 30-59 Days 60-89 days > 90 days Total Loans held for investment $ 5,426,435 $ 89,142 $ 62,316 $ 35,294 $ 5,613,187 Allowance for credit losses (698,077 ) Loans held for investment, net $ 4,915,110
Schedule of Allowance for Credit Losses on Loans Held for Investment	The changes in allowance for credit losses on loans held for investment as of June 30, 2024 is as follows: Balance at January 1, 2024 $ - Balance acquired from Credova Merger 1,130,515 Charge-offs (586,640 ) Provision for credit losses 154,202 Balance at June 30, 2024 $ 698,077

Convertible Promissory Notes (T

Convertible Promissory Notes (Tables)	6 Months Ended
	Jun. 30, 2024
Convertible Promissory Notes [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 4.1 % Maturity (in years) 1.8 Volatility 75.0 %
Convertible Promissory Note [Member]
Convertible Promissory Notes [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 and six months ended June 30, 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 Principal balance of convertible notes issued 20,450,000 Change in valuation inputs or other assumptions 13,423,204 Fair value as of June 30, 2023 $ 37,071,109

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 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: June 30, December 31, ROU assets $ 456,795 $ 324,238 Lease liabilities: Current lease liabilities $ 243,609 $ 310,911 Non-current lease liabilities 218,622 16,457 Total lease liabilities $ 462,231 $ 327,368 Other supplemental information: Weighted average remaining lease term 1.4 years 1 year Weighted average discount rate 10.0 % 10.5 %
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 June 30, Remainder of 2024 $ 193,558 2025 144,273 2026 131,196 2027 44,112 Total lease payments 513,139 Less: imputed interest (50,908 ) Present value of operating lease liabilities $ 462,231

Share Based Compensation (Table

Share Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2024
Share Based Compensation [Abstract]
Schedule of Activity with Respect to, and Status of, RSUs	A summary of the activity with respect to, and status of, RSUs during the three and six-month period ended June 30, 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 Granted 490,140 3.48 Forfeited (5,000 ) 10.12 Vested (642,204 ) 6.44 Unvested as of June 30, 2024 3,028,559 $ 6.65
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 and six months ended June 30, 2024, the Company recorded the following share-based compensation expense, related to RSUs, earnout shares and Credova Merger: For the For the three months six months ended ended June 30, June 30, 2024 2024 Cost of sales $ 56,011 $ 79,985 General and administrative expenses 3,217,865 5,855,998 Research and development 416,871 737,986 Sales and marketing 1,481,014 3,496,807 Transaction costs incurred in connection with Credova Merger - 887,409 $ 5,171,761 $ 11,058,185

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2024
Fair Value Measurements [Abstract]
Schedule of Assets and Liabilities Subject to Fair Value Measurements	Assets and liabilities subject to fair value measurements are as follows: As of June 30, 2024 Level 1 Level 2 Level 3 Total Assets Cash and cash equivalents - Money market $ 1,752,652 $ - $ - $ 1,752,652 Liabilities Warrant liabilities - Public Warrants $ 2,242,500 $ - $ - $ 2,242,500 Warrant liabilities - Private placement warrants (1) - - 2,565,000 2,565,000 Earnout liabilities (2) - - 320,000 320,000 Total liabilities $ 2,242,500 $ - $ 2,885,000 $ 5,127,500 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) 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.
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 Liability at January 1, 2024 $ 5,415,000 Change in fair value (1,254,000 ) Balance as of March 31, 2024 4,161,000 Change in fair value (1,596,000 ) Balance as of June 30, 2024 $ 2,565,000 For the Liability at January 1, 2024 $ 660,000 Change in fair value (120,000 ) Balance as of March 31, 2024 540,000 Change in fair value (220,000 ) Balance as of June 30, 2024 $ 320,000

Segments (Tables)

Segments (Tables)	6 Months Ended
	Jun. 30, 2024
Segments [Abstract]
Schedule of Revenues, Net	The following tables set forth the Company’s revenues, net and direct contribution for the three and six months ended June 30, 2024 and 2023: For the three months ended For the six months ended 2024 2023 2024 2023 Revenues, net: Marketplace Advertising and e-commerce sales $ 726,638 $ 529,707 $ 1,672,109 $ 907,741 Brands Product sales 2,478,455 - 4,828,965 - Other sales 18,738 - 18,738 - Returns and discounts (206,619 ) - (413,720 ) - Total Brand revenues, net 2,290,574 - 4,433,983 - Financial Technology Direct revenue 967,260 - 1,121,867 - Interest income on loans 961,518 - 1,100,916 - Loan and lease contracts sold, net 1,039,238 - 1,122,242 - Total Financial Technology revenues, net 2,968,016 - 3,345,025 - Total revenues, net $ 5,985,228 $ 529,707 $ 9,451,117 $ 907,741
Schedule of Segment 's Adjusted EBITDA	For the three months ended June 30, 2024 Marketplace Brands Financial Total Revenues, net $ 726,638 $ 2,290,574 $ 2,968,016 $ 5,985,228 Segment cost of revenues (517,304 ) - (13,794 ) (531,098 ) Segment cost of goods sold - (1,438,843 ) - (1,438,843 ) Segment gross profit 209,334 851,731 2,954,222 4,015,287 Segment operating costs (7,274,357 ) (1,507,427 ) (3,160,466 ) (11,942,250 ) Adjusted EBITDA (7,065,023 ) (655,696 ) (206,244 ) (7,926,963 ) Transaction costs incurred in connection with acquisitions (1,908 ) Share-based compensation (exclusive of what is included in transaction costs above) (5,171,760 ) Depreciation and amortization (930,874 ) Other income, net 52,599 Change in fair value of convertible notes - Change in fair value of earnout liabilities 220,000 Change in fair value of warrant liabilities 3,091,000 Interest expense, net (553,303 ) Income tax expense (14,037 ) Net loss $ (11,235,246 ) For the three months ended June 30, 2023 Marketplace Brands Financial Total Revenues, net $ 529,707 $ - $ - $ 529,707 Segment cost of revenues (432,934 ) - - (432,934 ) Segment cost of goods sold - - - - Segment gross profit 96,773 - - 96,773 Segment operating costs (6,586,734 ) - - (6,586,734 ) Adjusted EBITDA (6,489,961 ) - - (6,489,961 ) Transaction costs incurred in connection with acquisitions - Share-based compensation (exclusive of what is included in transaction costs above) - Depreciation and amortization (699,237 ) Other income, net 48,549 Change in fair value of convertible notes (13,423,204 ) Change in fair value of earnout liabilities - Change in fair value of warrant liabilities - Interest expense, net (155,854 ) Income tax expense (1,600 ) Net loss $ (20,721,307 ) For the six months ended June 30, 2024 Marketplace Brands Financial Total Revenues, net $ 1,672,109 $ 4,433,983 $ 3,345,025 $ 9,451,117 Segment cost of revenues (1,052,623 ) - (76,836 ) (1,129,459 ) Segment cost of goods sold - (2,830,251 ) - (2,830,251 ) Segment gross profit 619,486 1,603,732 3,268,189 5,491,407 Segment operating costs (14,539,615 ) (2,622,041 ) (3,575,460 ) (20,737,116 ) Adjusted EBITDA (13,920,129 ) (1,018,309 ) (307,271 ) (15,245,709 ) Transaction costs incurred in connection with acquisitions (2,295,502 ) Share-based compensation (exclusive of what is included in transaction costs above) (10,170,774 ) Depreciation and amortization (1,227,471 ) Other income, net 155,978 Change in fair value of convertible notes - Change in fair value of earnout liabilities 340,000 Change in fair value of warrant liabilities 5,322,500 Interest expense, net (677,481 ) Income tax expense (13,618 ) Net loss $ (23,812,077 ) For the six months ended June 30, 2023 Marketplace Brands Financial Total Revenues, net $ 907,741 $ - $ - $ 907,741 Segment cost of revenues (795,907 ) - - (795,907 ) Segment cost of goods sold - - - - Segment gross profit 111,834 - - 111,834 Segment operating costs (11,593,141 ) - - (11,593,141 ) Adjusted EBITDA (11,481,307 ) - - (11,481,307 ) Transaction costs incurred in connection with acquisitions - Share-based compensation (exclusive of what is included in transaction costs above) - Depreciation and amortization (1,244,574 ) Other income, net 53,687 Change in fair value of convertible notes (14,571,109 ) Change in fair value of earnout liabilities - Change in fair value of warrant liabilities - Interest expense, net (163,855 ) Income tax expense (1,789 ) Net loss $ (27,408,947 )

Organization and Business Ope_2

Organization and Business Operations (Details)	6 Months Ended
	Jun. 30, 2024
PSQ Holdings, Inc [Member]
Organization and Business Operations [Line Items]
Operating segments	3

Liquidity (Details)

Liquidity (Details) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Liquidity [Line Items]
Net loss	$ (11,235,246)	$ (12,576,831)	$ (20,721,307)	$ (6,687,640)	$ (23,812,077)	$ (27,408,947)
Negative cash flows from operations					(16,939,551)	(10,017,651)
Unrestricted cash and cash equivalents	7,613,430		$ 6,170,477		7,613,430	6,170,477	$ 16,446,030
Working capital	7,800,000				7,800,000		17,200,000
Maximum [Member]
Liquidity [Line Items]
Negative cash flows from operations					16,900,000
Unrestricted cash and cash equivalents							$ 16,400,000
Minimum [Member]
Liquidity [Line Items]
Negative cash flows from operations						$ (10,000,000)
Unrestricted cash and cash equivalents	$ 7,600,000				$ 7,600,000

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Details)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($) segment	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Summary of Significant Accounting Policies [Abstract]
Product returns reserve			$ 0		$ 0
Research and development expense	$ 100,000	$ 125,000	$ 139,000	$ 206,000
Segments (in segment) | segment			3
FDIC insurance limit	$ 250,000		$ 250,000

Recapitalization (Details)

Recapitalization (Details) - USD ($)	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Recapitalization [Line Items]
Business combination 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
Right to receive shares	19.476836
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] | Private Placement Warrants [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]	Jun. 30, 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	Jun. 30, 2024 shares
Class A Common Stock [Member]
Schedule of Common Stock Issued Immediately [Line Items]
Colombier 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 common stock, outstanding prior to the Business Combination	4,312,500

Recapitalization (Details) - _3

Recapitalization (Details) - Schedule of Number of PSQ Shares - PSQ Shares [Member]	6 Months Ended
	Jun. 30, 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	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2024	Feb. 23, 2023
Acquisitions [Line Items]
Consideration shares equal percent		10%
Acquisition-related costs		$ 2.3
Revenue	$ 2.9	3.3
Net loss	$ 0.8	$ 1.1
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 the 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	6 Months Ended
	Jun. 30, 2024 USD ($)
Schedule of Intangible Assets Acquired Estimated Useful Lives Date of Acquisition [Line Items]
Fair value	$ 11,720,000
Trademarks and Tradenames [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		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Schedule of Pro Forma Financial Information [Abstract]
Revenue	$ 5,985,228	$ 4,277,206	$ 12,364,682	$ 8,294,162
Net loss	$ (11,156,867)	$ (20,423,401)	$ (22,420,823)	$ (31,121,753)

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		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Goodwill and Intangible Assets, Net [Abstract]
Goodwill	$ 10,930,978		$ 10,930,978
Amortization expenses	$ 902,000	$ 697,000	$ 1,189,000	$ 1,242,000

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets, Net (Details) - Schedule of Intangible Assets, Net - USD ($)	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Schedule of Intangible Assets, Net [Line Items]
Total intangible assets	$ 20,055,566	$ 6,636,469
Less: Accumulated amortization	(4,196,623)	(3,079,440)
Total intangible assets, net	15,858,943	3,557,029
Capitalized software development costs [Member]
Schedule of Intangible Assets, Net [Line Items]
Total intangible assets	$ 6,710,616	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	Jun. 30, 2024 USD ($)
Schedule of Estimated Future Amortization Expense [Abstract]
Remainder of 2024	$ 1,821,195
2025	3,674,497
2026	3,674,497
2027	2,702,859
2028	2,443,255
Thereafter	1,542,640
Total	$ 15,858,943

Loans Held for Investment, Ne_2

Loans Held for Investment, Net (Details) - Schedule of Company’s Loans Held for Investment - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans held for investment	$ 5,613,187
Allowance for credit losses	(698,077)
Loans held for investment, net	4,342,928
Loans Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans held for investment, net	4,915,110
Current [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans held for investment	5,426,435
30-59 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans held for investment	89,142
60-89 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans held for investment	62,316
Greater Than 90 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans held for investment	$ 35,294

Loans Held for Investment, Ne_3

Loans Held for Investment, Net (Details) - Schedule of Allowance for Credit Losses on Loans Held for Investment	6 Months Ended
	Jun. 30, 2024 USD ($)
Schedule of Allowance for Credit Losses on Loans Held for Investment [Line Items]
Balance at January 1, 2024
Balance acquired from Credova Merger	1,130,515
Charge-offs	(586,640)
Provision for credit losses	154,202
Balance at June 30, 2024	$ 698,077

Revolving Line of Credit (Detai

Revolving Line of Credit (Details) - USD ($)		6 Months Ended
	Jul. 01, 2024	Jun. 30, 2024
Revolving Line of Credit [Line Items]
Advance aggregate outstanding value (in Dollars)		$ 1,000,000
Advance aggregate outstanding percentage		100%
Revolving Credit Facility [Member]
Revolving Line of Credit [Line Items]
Revolving loan (in Dollars)		$ 10,000,000
Bears interest rate		15%
Advances outstanding revolving loan (in Dollars)		$ 3,507,574
Subsequent Event [Member]
Revolving Line of Credit [Line Items]
Percentage of borrowing	89%
Minimum [Member] | Subsequent Event [Member]
Revolving Line of Credit [Line Items]
Bears interest rate	14.50%

Convertible Promissory Notes (D

Convertible Promissory Notes (Details)			6 Months Ended
	Mar. 13, 2024 USD ($)	Jul. 19, 2023 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Convertible Promissory Notes [Line Items]
Conversion price			4.63641
Notes payable (in Dollars)			$ 8,449,500
Percentage of purchase agreement for Private placement convertible note	9.75%
Convertible promissory notes (in Dollars)				$ 22,500,000
Promissory Note [Member]
Convertible Promissory Notes [Line Items]
Accrued interest			9.75%
Maturity dates			10 years
First Anniversary [Member]
Convertible Promissory Notes [Line Items]
Percentage of outstanding principal amount			120%
Second Anniversary [Member]
Convertible Promissory Notes [Line Items]
Percentage of outstanding principal amount			105%
Convertible Promissory Note [Member]
Convertible Promissory Notes [Line Items]
Accrued interest				5%
Board Members [Member]
Convertible Promissory Notes [Line Items]
Convertible notes payable (in Dollars)	$ 10,000,000
Common Class A [Member]
Convertible Promissory Notes [Line Items]
Conversion price percentage			140%
Common Stock [Member]
Convertible Promissory Notes [Line Items]
Conversion of stock (in Dollars)		$ 100,000,000

Convertible Promissory Notes _2

Convertible Promissory Notes (Details) - Schedule of Change in the Fair Value of the Notes Measured with Level 3 Inputs - USD ($)	3 Months Ended
	Jun. 30, 2023	Mar. 31, 2023
Schedule of Fair Value of the Notes [Abstract]
Fair value as of beginnig	$ 3,197,905
Principal balance of convertible notes issued	20,450,000	2,050,000
Change in valuation inputs or other assumptions	13,423,204	1,147,905
Fair value as of ending	$ 37,071,109	$ 3,197,905

Convertible Promissory Notes _3

Convertible Promissory Notes (Details) - Schedule of Quantitative Information Regarding Level 3 Fair Value Measurements Inputs - Level 3 [Member]	6 Months Ended
	Jun. 30, 2024 $ / shares
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Exercise Price (in Dollars per share)
Risk-Free Rate	4.10%
Maturity (in years)	1 year 9 months 18 days
Volatility	75%

Leases (Details)

Leases (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Leases [Line Items]
Real estate taxes	$ 142,000	$ 63,000	$ 256,000	$ 113,000
California [Member]
Leases [Line Items]
Lease Expiration Term			August 2024
Florida [Member]
Leases [Line Items]
Lease Expiration Term			January 2025
Lease escalating payments			$ 16,457
Incremental borrowing rate			10.50%
Montana [Member]
Leases [Line Items]
Incremental borrowing rate			9.75%
Minimum [Member] | California [Member]
Leases [Line Items]
Lease escalating payments			$ 15,538
Maximum [Member] | California [Member]
Leases [Line Items]
Lease escalating payments			$ 16,004

Leases (Details) - Schedule of

Leases (Details) - Schedule of Operating Lease and Other Supplemental Information - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Leases [Abstract]
ROU assets	$ 456,795	$ 324,238
Lease liabilities:
Current lease liabilities	243,609	310,911
Non-current lease liabilities	218,622	16,457
Total lease liabilities	$ 462,231	$ 327,368
Other supplemental information:
Weighted average remaining lease term	1 year 4 months 24 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 ($)	Jun. 30, 2024	Dec. 31, 2023
Lessee, Operating Lease, Liability, to be Paid, Fiscal Year Maturity [Abstract]
Remainder of 2024	$ 193,558
2025	144,273
2026	131,196
2027	44,112
Total lease payments	513,139
Less: imputed interest	(50,908)
Present value of operating lease liabilities	$ 462,231	$ 327,368

Warrant Liabilities (Details)

Warrant Liabilities (Details) - $ / shares	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Warrant Liabilities [Line Items]
Warrant exercise price (in Dollars per share)	$ 0.01
Warrants become exercisable and ending business days	30 days
Prior written notice of redemption	30 days
Public Warrants [Member]
Warrant Liabilities [Line Items]
Warrants outstanding (in Shares)	5,750,000
Stock price trigger for redemption of public warrants (in Dollars per share)	$ 18
Threshold trading days for redemption of public warrants	20 days
Number of consecutive trading days	30 days
Warrants become exercisable and ending business days	3 days
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
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

6 Months Ended

Nov. 01, 2024

May 03, 2024

Feb. 27, 2024

Jan. 31, 2024

Nov. 29, 2023

Aug. 25, 2023

Jun. 30, 2023

Jun. 30, 2024

Mar. 31, 2024

Jun. 30, 2024

Mar. 13, 2024

Jan. 01, 2024

Aug. 31, 2023

Related Parties [Line Items]

Fixed fees

$ 80,000

Paid relating to agreement

$ 142,000

$ 142,000

Consulting arrangement amount

$ 887,409

Percentage of consideration paid for acquisition.

1.50%

Expensed relating to agreement

$ 49,000

$ 49,000

Maximum [Member]

Related Parties [Line Items]

Fixed fees

$ 80,000

Minimum [Member]

Related Parties [Line Items]

Fixed fees

$ 60,000

Restricted Stock Units (RSUs) [Member]

Related Parties [Line Items]

Number of vested shares RSU's (in Shares)

60,000

642,204

638,629

Granted RSU's (in Shares)

120,000

490,140

2,276,710

Letter Agreement [Member]

Related Parties [Line Items]

Paid relating to agreement

540,000

Credova Merger Agreement [Member]

Related Parties [Line Items]

Closing acquisition

$ 150,000

EveryLife Consulting Agreement [Member]

Related Parties [Line Items]

Received amount

$ 10,000

EveryLife Consulting Agreement [Member] | Restricted Stock Units (RSUs) [Member]

Related Parties [Line Items]

Number of vested shares RSU's (in Shares)

60,000

30,000

40,000

C6 Consulting Agreement [Member] | Maximum [Member]

Related Parties [Line Items]

Reduce monthly fee

$ 30,000

C6 Consulting Agreement [Member] | Minimum [Member]

Related Parties [Line Items]

Reduce monthly fee

$ 15,000

Board Member [Member]

Related Parties [Line Items]

Convertible note

$ 10,000,000

Board Member [Member] | C6 Consulting Agreement [Member]

Related Parties [Line Items]

Received amount

$ 30,000

Class A Common Stock [Member] | Credova Merger Agreement [Member]

Related Parties [Line Items]

Consulting arrangement share (in Shares)

183,349

Consulting arrangement amount

$ 887,809

Class A Common Stock [Member] | Chief Operating Officer [Member]

Related Parties [Line Items]

Forfeiture shares

$ 1,704,223

Forecast [Member] | EveryLife Consulting Agreement [Member] | Restricted Stock Units (RSUs) [Member]

Related Parties [Line Items]

Number of vested shares RSU's (in Shares)

30,000

Private Placement [Member] | Purchase Agreement [Member]

Related Parties [Line Items]

Convertible note percentage

9.75%

Share Based Compensation (Detai

Share Based Compensation (Details) - USD ($)			3 Months Ended			6 Months Ended	12 Months Ended
	May 31, 2024	Jan. 01, 2024	Jun. 30, 2024	Mar. 31, 2024	Mar. 31, 2023	Jun. 30, 2024	Dec. 31, 2023
Share Based Compensation [Line Items]
Unrecognized compensation cost related to grant of RSUs (in Dollars)
Weighted average remaining vesting period						1 year 8 months 19 days
Share-based compensation expense (in Dollars)			$ 5,171,761			$ 11,058,185
Unrecognized compensation cost (in Dollars)			14,030,000			14,030,000
2023 Employee Stock Purchase plan [Member]
Share Based Compensation [Line Items]
Shares outstanding percentage		1%
RSUs [Member]
Share Based Compensation [Line Items]
Issued RSUs	50,000
Awards vested and nonforfeitable year	1 year
Unrecognized compensation cost related to grant of RSUs (in Dollars)						$ 24,500,000
RSU [Member]
Share Based Compensation [Line Items]
Issued RSUs						5,008,839	2,354,989
Earnout Shares [Member]
Share Based Compensation [Line Items]
Share-based compensation expense (in Dollars)			$ 914,063			$ 1,828,125
Class A Common Stock [Member]
Share Based Compensation [Line Items]
Shares outstanding percentage						5%
Common stock par value per share (in Dollars per share)			$ 0.0001			$ 0.0001	$ 0.0001
Class A Common Stock [Member] | 2023 Stock incentive plan [Member]
Share Based Compensation [Line Items]
Shares outstanding percentage						15%
Class A Common Stock [Member] | 2023 Employee Stock Purchase plan [Member]
Share Based Compensation [Line Items]
Number of stock issued						600,000
Common Stock [Member] | 2023 Employee Stock Purchase plan [Member]
Share Based Compensation [Line Items]
Common stock par value per share (in Dollars per share)		$ 0.0001
Common Stock [Member] | 2023 Employee Stock Purchase plan [Member]
Share Based Compensation [Line Items]
Number of stock issued		425,000
Common Stock [Member] | Class A Common Stock [Member]
Share Based Compensation [Line Items]
Number of stock issued					1,447,523
Issued RSUs				663,500
Unrecognized compensation cost related to grant of RSUs (in Dollars)				$ 66

Share Based Compensation (Det_2

Share Based Compensation (Details) - Schedule of Activity with Respect to, and Status of, RSUs - Restricted Stock Units (RSUs) [Member] - $ / shares			3 Months Ended
	May 03, 2024	Nov. 29, 2023	Jun. 30, 2024	Mar. 31, 2024
Schedule of Activity with Respect to, and Status of, RSUs [Abstract]
Number of RSUs Unvested, Balance Beginning			3,185,623	1,655,542
Weighted Average Grant Date Value Unvested, Balance Beginning			$ 8.93	$ 9.61
Number of RSUs, Granted		120,000	490,140	2,276,710
Weighted Average Grant Date Value, Granted			$ 3.48	$ 8.1
Number of RSUs, Forfeited			(5,000)	(108,000)
Weighted Average Grant Date Value, Forfeited			$ 10.12	$ 10.12
Number of RSUs, Vested	(60,000)		(642,204)	(638,629)
Weighted Average Grant Date Value, Vested			$ 6.44	$ 6.91
Number of RSUs Unvested, Balance Ending			3,028,559	3,185,623
Weighted Average Grant Date Value Unvested, Balance Ending			$ 6.65	$ 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 - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2024
Schedule of Share-Based Compensation Expense [Abstract]
Cost of sales	$ 5,171,761	$ 11,058,185
Cost of sales [Member]
Schedule of Share-Based Compensation Expense [Abstract]
Cost of sales	56,011	79,985
General and administrative expenses [Member]
Schedule of Share-Based Compensation Expense [Abstract]
Cost of sales	3,217,865	5,855,998
Research and development [Member]
Schedule of Share-Based Compensation Expense [Abstract]
Cost of sales	416,871	737,986
Sales and marketing [Member]
Schedule of Share-Based Compensation Expense [Abstract]
Cost of sales	1,481,014	3,496,807
Transaction costs incurred in connection with Credova Merger [Member]
Schedule of Share-Based Compensation Expense [Abstract]
Cost of sales		$ 887,409

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Schedule of Assets and Liabilities Subject to Fair Value Measurements - USD ($)		Jun. 30, 2024	Dec. 31, 2023
Liabilities
Total liabilities		$ 5,127,500	$ 10,790,000
Level 1 [Member]
Liabilities
Total liabilities		2,242,500	4,715,000
Level 2 [Member]
Liabilities
Total liabilities
Level 3 [Member]
Liabilities
Total liabilities		2,885,000	6,075,000
Cash and cash equivalents - Money market [Member]
Assets
Assets		1,752,652	10,301,371
Cash and cash equivalents - Money market [Member] | Level 1 [Member]
Assets
Assets		1,752,652	10,301,371
Cash and cash equivalents - Money market [Member] | Level 2 [Member]
Assets
Assets
Cash and cash equivalents - Money market [Member] | Level 3 [Member]
Assets
Assets
Warrant liabilities - Public Warrants [Member]
Liabilities
Total liabilities		2,242,500	4,715,000
Warrant liabilities - Public Warrants [Member] | Level 1 [Member]
Liabilities
Total liabilities		2,242,500	4,715,000
Warrant liabilities - Public Warrants [Member] | Level 2 [Member]
Liabilities
Total liabilities
Warrant liabilities - Public Warrants [Member] | Level 3 [Member]
Liabilities
Total liabilities
Warrant liabilities - Private placement warrants [Member]
Liabilities
Total liabilities	[1]	2,565,000	5,415,000
Warrant liabilities - Private placement warrants [Member] | Level 1 [Member]
Liabilities
Total liabilities	[1]
Warrant liabilities - Private placement warrants [Member] | Level 2 [Member]
Liabilities
Total liabilities	[1]
Warrant liabilities - Private placement warrants [Member] | Level 3 [Member]
Liabilities
Total liabilities	[1]	2,565,000	5,415,000
Earnout liabilities [Member]
Liabilities
Total liabilities	[2]	320,000	660,000
Earnout liabilities [Member] | Level 1 [Member]
Liabilities
Total liabilities	[2]
Earnout liabilities [Member] | Level 2 [Member]
Liabilities
Total liabilities	[2]
Earnout liabilities [Member] | Level 3 [Member]
Liabilities
Total liabilities	[2]	$ 320,000	$ 660,000
[1]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 - USD ($)	3 Months Ended
	Jun. 30, 2024	Mar. 31, 2024
Private Placements Warrants [Member]
Change in Fair Value of Liabilities [Line Items]
Liability at begining balace	$ 4,161,000	$ 5,415,000
Liability at ending balace	2,565,000	4,161,000
Change in fair value	(1,596,000)	(1,254,000)
Earn-Out Liabilities [Member]
Change in Fair Value of Liabilities [Line Items]
Liability at begining balace	540,000	660,000
Liability at ending balace	320,000	540,000
Change in fair value	$ (220,000)	$ (120,000)

Segments (Details) - Schedule o

Segments (Details) - Schedule of Revenues, Net - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Marketplace
Total Brand revenues, net	$ 2,290,574		$ 4,433,983
Total revenues, net	5,985,228	529,707	9,451,117	907,741
Advertising and e-commerce sales [Member]
Marketplace
Total Brand revenues, net	726,638	529,707	1,672,109	907,741
Product sales [Member]
Marketplace
Total Brand revenues, net	2,478,455		4,828,965
Other sales [Member]
Marketplace
Total Brand revenues, net	18,738		18,738
Returns and discounts [Member]
Marketplace
Total Brand revenues, net	(206,619)		(413,720)
Direct revenue [Member]
Marketplace
Total Brand revenues, net	967,260		1,121,867
Interest income on loans [Member]
Marketplace
Total Brand revenues, net	961,518		1,100,916
Loan and lease contracts sold, net [Member]
Marketplace
Total Brand revenues, net	1,039,238		1,122,242
Total Financing revenues, net [Member]
Marketplace
Total Brand revenues, net	2,968,016		3,345,025
Total revenues, net	$ 5,985,228	$ 529,707	$ 9,451,117	$ 907,741

Segments (Details) - Schedule_2

Segments (Details) - Schedule of Segment 's Adjusted EBITDA - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023
Segment Reporting Information [Line Items]
Revenues, net	$ 5,985,228		$ 529,707		$ 9,451,117	$ 907,741
Segment Cost of Revenues	(531,098)		(432,934)		(1,129,459)	(795,907)
Segment Cost of Goods Sold	(1,438,843)				(2,830,251)
Segment Gross Profit	4,015,287		96,773		5,491,407	111,834
Segment Operating Costs	(11,942,250)		(6,586,734)		(20,737,116)	(11,593,141)
Adjusted EBITDA	(7,926,963)		(6,489,961)		(15,245,709)	(11,481,307)
Transaction costs incurred in connection with acquisitions	(1,908)				(2,295,502)
Share-based compensation (exclusive of what is included in transaction costs above)	(5,171,760)				(10,170,774)
Depreciation and amortization	(930,874)		(699,237)		(1,227,471)	(1,244,574)
Other income, net	52,599		48,549		155,978	53,687
Change in fair value of convertible notes			(13,423,204)			(14,571,109)
Change in fair value of earnout liabilities	220,000				340,000
Change in fair value of warrant liabilities	3,091,000				5,322,500
Interest expense, net	(553,303)		(155,854)		(677,481)	(163,855)
Income tax expense	(14,037)		(1,600)		(13,618)	(1,789)
Net loss	(11,235,246)	$ (12,576,831)	(20,721,307)	$ (6,687,640)	(23,812,077)	(27,408,947)
Marketplace [Member]
Segment Reporting Information [Line Items]
Revenues, net	726,638		529,707		1,672,109	907,741
Segment Cost of Revenues	(517,304)		(432,934)		(1,052,623)	(795,907)
Segment Cost of Goods Sold
Segment Gross Profit	209,334		96,773		619,486	111,834
Segment Operating Costs	(7,274,357)		(6,586,734)		(14,539,615)	(11,593,141)
Adjusted EBITDA	(7,065,023)		(6,489,961)		(13,920,129)	(11,481,307)
Brands [Member]
Segment Reporting Information [Line Items]
Revenues, net	2,290,574				4,433,983
Segment Cost of Revenues
Segment Cost of Goods Sold	(1,438,843)				(2,830,251)
Segment Gross Profit	851,731				1,603,732
Segment Operating Costs	(1,507,427)				(2,622,041)
Adjusted EBITDA	(655,696)				(1,018,309)
Depreciation and amortization
Financial Technology [Member]
Segment Reporting Information [Line Items]
Revenues, net	2,968,016				3,345,025
Segment Cost of Revenues	(13,794)				(76,836)
Segment Cost of Goods Sold
Segment Gross Profit	2,954,222				3,268,189
Segment Operating Costs	(3,160,466)				(3,575,460)
Adjusted EBITDA	$ (206,244)				$ (307,271)
Depreciation and amortization

Commitments and Contingencies (

Commitments and Contingencies (Details)	Jun. 30, 2024 USD ($)	Oct. 31, 2023 USD ($)
Commitments and Contingencies [Line Items]
Number of installments	3
Advertising Agreement [Member]
Commitments and Contingencies [Line Items]
Payment for advertising commitment	$ 800,000	$ 1,000,000
Number of installments	12	6
Advertising Agreement [Member] | Six Equal Installments [Member]
Commitments and Contingencies [Line Items]
Payment for advertising commitment		$ 166,667
Advertising Agreement [Member] | Twelve Equal Installments [Member]
Commitments and Contingencies [Line Items]
Payment for advertising commitment	$ 66,667
Advertising Agreement [Member] | Three Installments [Member]
Commitments and Contingencies [Line Items]
Payment for advertising commitment	$ 500,001

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ in Millions	Jul. 01, 2024	Aug. 31, 2024
Subsequent Event [Member]
Subsequent Events [Line Items]
Percentage of borrowing	89%
Minimum [Member] | Subsequent Event [Member]
Subsequent Events [Line Items]
Bears interest rate	14.50%
Forecast [Member] | Convertible Note [Member]
Subsequent Events [Line Items]
Convertible note amount (in Dollars)		$ 10