SHF (SHFS) 10-Q 12 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - $ / shares	9 Months Ended
	Sep. 30, 2024	Nov. 12, 2024
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-40524
Entity Registrant Name	SHF Holdings, Inc.
Entity Central Index Key	0001854963
Entity Tax Identification Number	86-2409612
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	1526 Cole Blvd.
Entity Address, Address Line Two	Suite 250
Entity Address, City or Town	Golden
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80410
City Area Code	(303)
Local Phone Number	431-3435
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		55,673,327
Entity Listing, Par Value Per Share	$ 0.0001
Class A Common Stock, $0.0001 par value per share
Title of 12(b) Security	Class A Common Stock, $0.0001 par value per share
Trading Symbol	SHFS
Security Exchange Name	NASDAQ
Redeemable Warrants, each whole warrant exercisable for one share of Class A Common Stock at an exercise price of $11.50 per share
Title of 12(b) Security	Redeemable Warrants, each whole warrant exercisable for one share of Class A Common Stock at an exercise price of $11.50 per share
Trading Symbol	SHFSW
Security Exchange Name	NASDAQ

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current Assets:
Cash and cash equivalents	$ 5,861,475	$ 4,888,769
Prepaid expenses – current portion	492,375	546,437
Accrued interest receivable	15,601	13,780
Forward purchase receivable	4,584,221
Short-term loans receivable, net	13,091	12,391
Other current assets		82,657
Total Current Assets	12,171,163	7,761,229
Long-term loans receivable, net	374,429	381,463
Property, plant and equipment, net	5,151	84,220
Operating lease right to use assets	742,609	859,861
Goodwill	6,058,000	6,058,000
Intangible assets, net	3,249,459	3,721,745
Deferred tax asset	43,802,927	43,829,019
Prepaid expenses – long term position	450,000	562,500
Forward purchase receivable		4,584,221
Security deposit	19,333	18,651
Total Assets	66,873,071	67,860,909
Current Liabilities:
Accrued expenses	788,052	1,008,987
Contract liabilities	47,565	21,922
Lease liabilities – current	159,408	132,546
Senior secured promissory note – current portion	3,105,906	3,006,991
Deferred consideration – current portion	2,984,533	2,889,792
Forward purchase derivative liability	7,309,580
Other current liabilities	64,686	41,639
Total Current Liabilities	14,691,604	7,896,584
Warrant liabilities	1,408,084	4,164,129
Deferred consideration – long term portion	388,000	810,000
Forward purchase derivative liability		7,309,580
Senior secured promissory note—long term portion	8,662,724	11,004,175
Net deferred indemnified loan origination fees	390,739	63,275
Lease liabilities – long term	753,800	875,447
Indemnity liability	1,225,660	1,382,408
Total Liabilities	27,520,611	33,505,598
Commitment and Contingencies (Note 13)
Stockholders’ Equity
Convertible preferred stock, $.0001 par value, 1,250,000 shares authorized, 111 and 1,101 shares issued and outstanding on September 30, 2024, and December 31, 2023, respectively
Class A common stock, $.0001 par value, 130,000,000 shares authorized, 55,673,327 and 54,563,372 issued and outstanding on September 30, 2024, and December 31, 2023, respectively	5,569	5,458
Additional paid in capital	108,437,941	105,919,674
Retained deficit	(69,091,050)	(71,569,821)
Total Stockholders’ Equity	39,352,460	34,355,311
Total Liabilities and Stockholders’ Equity	66,873,071	67,860,909
Nonrelated Party [Member]
Current Assets:
Accounts receivable	237,757	121,875
Current Liabilities:
Accounts payable	125,281	217,392
Related Party [Member]
Current Assets:
Accounts receivable	966,643	2,095,320
Current Liabilities:
Accounts payable	$ 106,593	$ 577,315

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Convertible preferred stock, par value	$ 0.0001	$ 0.0001
Convertible preferred stock, shares authorized	1,250,000	1,250,000
Convertible preferred stock, shares issued	111	1,101
Convertible preferred stock, shares outstanding	111	1,101
Class A common stock, par value	$ 0.0001	$ 0.0001
Class A common stock, shares authorized	130,000,000	130,000,000
Class A common stock, shares issued	55,673,327	54,563,372
Class A common stock, shares outstanding	55,673,327	54,563,372

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenue	$ 3,482,630	$ 4,332,974	$ 11,570,964	$ 13,085,861
Operating Expenses
Compensation and employee benefits	1,839,244	2,069,910	6,384,213	8,269,761
General and administrative expenses	929,406	1,482,792	2,915,390	4,874,255
Impairment of goodwill				13,208,276
Impairment of finite-lived intangible assets				3,680,463
Professional services	463,452	361,804	1,428,129	1,431,785
Rent expense	66,170	87,951	199,805	246,694
Provision (benefit) for credit losses	7,449	(200,932)	(158,586)	377,614
Total operating expenses	3,305,721	3,801,525	10,768,951	32,088,848
Operating income/ (loss)	176,909	531,449	802,013	(19,002,987)
Other income /(expenses)
Change in the fair value of deferred consideration	(68,811)	(197,307)	327,259	(581,315)
Interest expense	(161,716)	(159,533)	(484,718)	(963,464)
Change in fair value of warrant liabilities	414,272	(860,735)	2,756,045	(417,798)
Total other income/ (expenses)	183,745	(1,217,575)	2,598,586	(1,962,577)
Net income/ (loss) before income tax	360,654	(686,126)	3,400,599	(20,965,564)
Income tax benefit/ (expense), net	(6,837)	(61,941)	(55,579)	1,199,483
Net income/ (loss)	$ 353,817	$ (748,067)	$ 3,345,020	$ (19,766,081)
Weighted average shares outstanding, basic	55,501,354	49,257,988	55,382,066	38,725,273
Basic net income/ (loss) per share	$ 0.01	$ (0.02)	$ 0.06	$ (0.51)
Weighted average shares outstanding, diluted	56,550,287	49,257,988	56,430,999	38,725,273
Diluted income / (loss) per share	$ 0.01	$ (0.02)	$ 0.06	$ (0.51)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member] Common Class A [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 1	$ 2,374	$ 44,806,031	$ (39,695,281)	$ 5,113,125
Balance, shares at Dec. 31, 2022	14,616	23,732,889
Restricted stock units		$ 127	1,243,446		1,243,573
Net income (loss)				(19,766,081)	(19,766,081)
Conversion of PIPE shares	$ (1)	$ 1,039	11,641,086	(11,642,124)
Conversion of PIPE shares, shares	(10,805)	10,394,200
Stock option conversion			1,707,763		1,707,763
Restricted stock unit, shares		1,266,228
Cumulative effect from adoption of CECL				(581,321)	(581,321)
Reversal of deferred underwriting cost			900,500		900,500
Issuance of shares to PCCU (net of tax)		$ 1,120	38,405,288		38,406,408
Issuance of shares to PCCU (net of tax), shares		11,200,000
Balance at Sep. 30, 2023		$ 4,660	98,704,114	(71,684,807)	27,023,967
Balance, shares at Sep. 30, 2023	3,811	46,593,317
Balance at Jun. 30, 2023		$ 4,627	97,923,103	(70,577,990)	27,349,740
Balance, shares at Jun. 30, 2023	4,221	46,265,317
Restricted stock units			33,735		33,735
Net income (loss)				(748,067)	(748,067)
Conversion of PIPE shares		$ 33	358,717	(358,750)
Conversion of PIPE shares, shares	(410)	328,000
Stock option conversion			388,559		388,559
Balance at Sep. 30, 2023		$ 4,660	98,704,114	(71,684,807)	27,023,967
Balance, shares at Sep. 30, 2023	3,811	46,593,317
Balance at Dec. 31, 2023		$ 5,458	105,919,674	(71,569,821)	34,355,311
Balance, shares at Dec. 31, 2023	1,101	54,563,372
Issuance of equity for marketing services		$ 24	149,976		150,000
Issuance of equity for marketing services, shares		242,326
Restricted stock units		$ 8	54,280		54,288
Stock compensation cost			1,447,841		1,447,841
Net income (loss)				3,345,020	3,345,020
Conversion of PIPE shares		$ 79	866,170	(866,249)
Conversion of PIPE shares, shares	(990)	792,000
Restricted stock unit, shares		75,629
Balance at Sep. 30, 2024		$ 5,569	108,437,941	(69,091,050)	39,352,460
Balance, shares at Sep. 30, 2024	111	55,673,327
Balance at Jun. 30, 2024		$ 5,545	107,900,303	(69,444,867)	38,460,981
Balance, shares at Jun. 30, 2024	111	55,431,001
Issuance of equity for marketing services		$ 24	149,976		150,000
Issuance of equity for marketing services, shares		242,326
Restricted stock units			33,127		33,127
Stock compensation cost			354,535		354,535
Net income (loss)				353,817	353,817
Balance at Sep. 30, 2024		$ 5,569	$ 108,437,941	$ (69,091,050)	$ 39,352,460
Balance, shares at Sep. 30, 2024	111	55,673,327

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income/ (loss)	$ 353,817	$ (748,067)	$ 3,345,020	$ (19,766,081)
Adjustments to reconcile net income/ (loss) to net cash provided by/ (used in) operating activities:
Depreciation and amortization expense			551,356	1,086,535
Marketing expense settled via equity			25,000
Stock compensation expense (net of RSU tax adjustment)			1,502,129	2,951,336
Amortization of net deferred indemnified loan origination fees			(75,135)
Interest expense				963,464
(Benefit)/ provision for credit losses	7,449	(200,932)	(158,586)	377,614
Lease expense			22,467	110,273
Impairment of goodwill				13,208,276	$ 13,208,276
Impairment of finite-lived intangible assets				3,680,463
Deferred tax expense/(benefit), net			36,562	(1,199,483)
Change in the fair value of deferred consideration	68,811	197,307	(327,259)	581,315
Change in fair value of warrant	(414,272)	860,735	(2,756,045)	417,798
Changes in operating assets and liabilities:
Accounts receivable – trade			(115,882)	10,858
Accounts receivable – related party			1,128,677	78,079
Contract assets				19,055
Prepaid expenses			291,562	84,478
Accrued interest receivable			(1,824)	(83,017)
Deferred underwriting payable				(550,000)
Other current assets			82,657	150,817
Other current liabilities			12,574	61,621
Accounts payable			(92,114)	(1,874,633)
Accounts payable – related party			(470,722)	(43,105)
Accrued expenses			(220,930)	(552,395)
Contract liabilities			25,643	62,406
Net deferred indemnified loan origination fees			402,601
Security deposit			(682)	(706)
Net cash provided by (used in) operating activities			3,207,069	(225,032)
CASH FLOWS PROVIDED BY INVESTING ACTIVITIES:
Purchase of property and equipment				(208,434)
Net repayment of loans			8,173	991,914
Net cash provided by investing activities			8,173	783,480
CASH FLOWS USED IN FINANCING ACTIVITIES:
Repayment of senior secured promissory note			(2,242,536)
Net cash used in financing activities			(2,242,536)
Net increase in cash and cash equivalents			972,706	558,449
Cash and cash equivalents – beginning of period			4,888,769	8,390,195	8,390,195
Cash and cash equivalents – end of period	$ 5,861,475	$ 8,948,644	5,861,475	8,948,644	$ 4,888,769
Supplemental disclosure of cash flow information
Interest paid			416,852
Non-Cash transactions:
Marketing expense settled via common stock			125,000
Shares issued for the settlement of PCCU debt obligation				38,406,408
Cumulative effect from adoption of CECL				581,321
Interest payment on senior secured promissory note				260,007
Reversal of deferred underwriting cost				$ 900,500

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ 353,817	$ (748,067)	$ 3,345,020	$ (19,766,081)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Trading Arrangements, by Individual [Table]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Organization and Business Opera

Organization and Business Operations	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Organization and Business Operations	Note 1. Organization and Business Operations Business Description SHF Holdings, Inc. (the “Company”), based in Golden, Colorado, specializes in financial technology designed to facilitate banking service solutions tailored to the cannabis industry. Initially, the Company’s operations were developed as a credit union service organization, and asset of Partner Colorado Credit Union (“PCCU”). A strategic reorganization on July 1, 2021 consolidated select assets and activities from PCCU into SHF LLC (“SHF”) under SHF Holding Co., LLC. On September 28, 2022, Northern Lights Acquisition Corp. (“NLIT”) acquired SHF, changing its name from Northern Lights Acquisition Corp. to SHF Holdings, Inc., (the “Business Combination”). The Business Combination aimed to enhance the Company’s financial services and market footprint in the cannabis sector. Further expanding its capabilities, the Company acquired Rockview Digital Solutions, Inc. d/b/a Abaca (“Abaca”) on October 31, 2022. This merger, executed in two steps, positioned Abaca as a wholly-owned subsidiary, bolstering the Company’s fintech offerings and market reach. The Company facilitates a range of financial services through its financial institution partners using a proprietary technology platform for deposit compliance and ongoing deposit activity compliance with banking regulations and regulators. These include access to business checking and savings accounts, cash management, commercial lending, courier services, remote deposit services, ACH payments, and wire payments. These services enable cannabis businesses to manage their finances effectively while ensuring regulatory compliance. The Company generates revenue from fee income, investment income, loan interest income and by offering compliance services to certain financial institutions serving the cannabis industry.

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	Note 2. Basis of Presentation and Summary of Significant Accounting Policies i. Significant Accounting Policies The accompanying unaudited interim condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and results of operations included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2023, filed with the Securities and Exchange Commission (the “SEC”). Refer to Note 2 to the Company’s Annual Report on Form 10-K for a description of the Company’s significant accounting policies. The Company has included disclosures below regarding basis of presentation and other accounting policies that (i) are required to be disclosed quarterly, (ii) have material changes, or (iii) the Company views as critical as of the date of this report. ii. Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) for interim financial information and the rules and regulations of the SEC. The accompanying unaudited condensed consolidated financial statements contain all normal and recurring adjustments necessary to state fairly the consolidated financial condition, results of operations, statements of shareholders’ equity, and cash flows of the Company for the interim periods presented. Except as otherwise disclosed, all such adjustments consist only of those of a normal recurring nature. Operating results for the three and nine months ended September 30, 2024, are not necessarily indicative of the results that may be expected for the current year ending December 31, 2024 or other future interim periods. The financial data presented herein should be read in conjunction with the audited consolidated financial statements and accompanying notes as of and for the year ended December 31, 2023, included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023, filed with the SEC (the “2023 Form 10-K”). The Company has made certain immaterial reclassifications to the statements of operations for the three and nine months ended September 30, 2023, to conform to the presentation for the three and nine months ended September 30, 2024. These reclassifications, totaling $ 197,307 581,315 The condensed consolidated financial statements include the accounts of SHF Holdings, Inc. and its subsidiaries where the Company have controlling financial interests. All intercompany balances and transactions have been eliminated. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to the rules and regulations of the SEC and the instructions to Form 10-Q. iii. Concentrations of Risk The Company’s financial instruments that are exposed to concentrations of credit risk consist primarily of cash. Cash balances are maintained substantially in accounts at PCCU, which are insured by the National Credit Union Share Insurance Fund (“NCUSIF”) up to regulatory limits. From time to time, cash balances may exceed the NCUSIF insurance limit. The Company has not experienced any credit losses associated with its cash balances in the past. In addition to providing compliance and related services for its financial institution partners, the Company offers services to businesses operating primarily in the cannabis industry as well as businesses offering cannabis adjacent services. Cannabis remains illegal under federal law, and therefore, strict enforcement of federal laws regarding cannabis would likely result in the Company inability to execute our business plan. Currently the Company substantially relies on PCCU to hold customer deposits and fund its originated loans. The majority of the Company’s revenue is generated by deposits and loans hosted by PCCU pursuant to a commercial alliance agreement dated March 29, 2023 between PCCU and the Company, as previously disclosed as an exhibit to the Form 10-K for the fiscal year ended December 31, 2023 (the “PCCU CAA”). The Company had only one loan on its balance sheet as of September 30, 2024, which comprises 100% 10% iv. Use of Estimates The preparation of the unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the unaudited condensed consolidated financial statements and accompanying notes. Material estimates that are particularly subject to change in the near term include the determination of the allowance for credit losses, indemnification liabilities, useful lives of intangibles and the fair value of financial instruments. Actual results could differ from the estimates. v. Segments We have determined that our Chief Executive Officer (“CEO”) serves as the Chief Operating Decision Maker (“CODM”), who regularly reviews the financial performance of the business on a consolidated basis for the purposes of allocating resources and evaluating financial performance. The Company operates as one reportable segment and one operating segment, which focuses on providing financial services, particularly tailored to the cannabis industry. In making this determination, we consider factors such as the nature of our operating activities, the organizational and reporting structure, and the information reviewed by the CODM to evaluate and allocate resources effectively. All of our assets are located within the United States. vi. Liquidity and Going Concern As of September 30, 2024, the Company had $ 5,861,475 2,520,441 4,888,769 135,355 69,091,050 71,569,821 176,909 802,013 For the nine months ended September 30, 2024, the Company reported positive operating income. However, considering the historical data, where the Company experienced negative operating income and negative net working capital, management acknowledges the need to closely evaluate the financial performance in upcoming quarters to mitigate any going concern risks. As of September 30, 2024, due to these historical trends, there is substantial doubt about the Company’s ability to continue as a going concern for at least twelve months from the date these unaudited condensed consolidated financial statements were issued. If the Company is not able to sustain its present level of operations, it may be forced to make reductions in spending, extend payment terms with suppliers, liquidate assets where possible, or suspend or curtail planned expansion programs. Any of these actions could materially harm the Company’s business, results of operations and future prospects. The accompanying unaudited condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business, and do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or amounts and classification of liabilities that may result should the Company not continue as a going concern as a result of this uncertainty. vii. Recently Issued Accounting Standards From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board, or FASB, or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective are not expected to have a material impact on the Company’s financial position or results of operations upon adoption. Adopted Standards Current Expected Credit Losses (“CECL”) In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which introduces a model based on expected losses to estimate credit losses for most financial assets and certain other instruments. In November 2019, the FASB issued ASU No. 2019-10 Financial Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842). The update allows the extension of the initial effective date for entities which have not yet adopted ASU No. 2016-02. The standard is effective for annual reporting periods beginning after December 15, 2022 for private companies and SEC filers classified as smaller reporting entities, with early adoption permitted. Entities apply the standard’s provisions by recording a cumulative effect adjustment to retained deficit. The Company has adopted ASU 2016-13 as of January 1, 2023, utilizing the modified retrospective method. CECL Transition Impact: The table below provides details on the transition impacts of adopting CECL. Other balance sheet lines not presented were not affected by CECL. CECL Transition Impact: Schedule of Current Expected Credit Losses Transition Impact Assets December 31, Transition January 1, Loans receivable, gross $ 1,432,560 $ - $ 1,432,560 Less: Allowance for credit loss (21,488 ) (14,980 ) (36,468 ) $ 1,411,072 $ (14,980 ) $ 1,396,092 Liabilities & Equity December 31, Transition January 1, Indemnity liability $ 499,465 $ 566,341 $ 1,065,806 Retained deficit (39,695,281 ) (581,321 ) (40,276,602 ) $ (39,195,816 ) $ (14,980 ) $ (39,210,796 ) Troubled Debt Restructurings and Vintage Disclosures This Accounting Standard Update (ASU 2022-02) eliminates the recognition and measurement guidance on troubled debt restructurings for creditors that have adopted ASC 326 and requires them to make enhanced disclosures about loan modifications for borrowers experiencing financial difficulty. The new guidance also requires public business entities to present current period gross write-offs (on a current year-to-date basis for interim-period disclosures) by year of origination in their vintage disclosures. For entities that have adopted ASU 2016-13, this ASU is effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company has adopted this standard as of January 1, 2023 and the ASU has not had a material impact on the Company’s unaudited condensed consolidated financial statements. Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions This Accounting Standard Update (ASU 2022-03) clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered when measuring fair value. Recognizing a contractual restriction on the sale of an equity security as a separate unit of account is not permitted. This ASU is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. The Company has adopted this standard as of January 1, 2024 and the ASU has not had a material impact on the Company’s unaudited condensed consolidated financial statements. Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848 This Accounting Standard Update (ASU 2022-06) defers the Sunset Date of ASC Topic 848, Reference Rate Reform (Topic 848), which provides temporary optional relief in accounting for the impact of Reference Rate Reform. This ASU is effective upon issuance (December 21, 2022) and generally can be applied through December 31, 2024. This ASU has not had a material impact on the Company’s unaudited condensed consolidated financial statements. Investments-Equity Method and Joint Ventures In March 2023, the FASB issued ASU 2023-02, Investments-Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures using the Proportional Amortization Method. The FASB issued final guidance allowing entities to apply the proportional amortization method to equity investments in all tax credit programs that meet the conditions in ASC 323-740, rather than just investments in qualified affordable projects that generate low income housing tax credits, as was required under the legacy guidance. The guidance is effective for public business entities for fiscal years beginning after December 15, 2023 and interim periods within those fiscal years. This ASU has not had a material impact on the Company’s unaudited condensed consolidated financial statements. Standards Pending to be Adopted Business Combinations-Joint Venture Formations In August 2023, the FASB issued 2023-05, Business Combinations-Joint Venture Formations (Subtopic 805-60); Recognition and Initial Measurement. This ASU contains guidance requiring certain joint ventures to apply a new basis of accounting upon formation by recognizing and initially measuring most of their assets and liabilities at fair value. This guidance is effective for all joint venture formations with a formation date on or after January 1, 2025. Early adoption is permitted. Joint Ventures formed before the effective date have the option to apply it retrospectively, while those formed after the effective date are required to apply it prospectively. The Company does not expect this ASU to have a material impact on its unaudited condensed consolidated financial statements. Disclosure Improvements, “Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative.” In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements, “Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative”. This ASU amends the disclosure or presentation requirements related to various subtopics in the FASB codification. The effective date for each amendment will be the date on which the SEC’s removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. For all other entities, the amendments will be effective two years later. The amendments in this Update should be applied prospectively. For all entities, if by June 30, 2027, the SEC has not removed the applicable requirement from Regulation S-X or Regulation S-K, the pending content of the related amendment will be removed from the codification and will not become effective for any entity. The Company does not expect this ASU to have a material impact on its unaudited condensed consolidated financial statements. Segment Reporting In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280). This ASU requires public entities to provide disclosures of significant segment expenses and other segment items. It also requires public entities to provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required annually. Public entities with a single reportable segment will have to provide all the disclosures required by ASC 280, including the significant segment expense disclosures. This guidance is applied retrospectively to all periods presented, unless it is impractical. This ASU applies to all public entities and is effective for fiscal years beginning after December 15, 2023, and for interim periods beginning after December 15, 2024. Early adoption is permitted. The Company does not expect this ASU to have a material impact on its unaudited condensed consolidated financial statements. Income Taxes In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740). This ASU requires public business entities to disclose in their rate reconciliation table additional categories of information about income taxes paid, including certain disclosures that would be disaggregated by jurisdiction and other categories. This ASU is effective for fiscal years after December 15, 2024. Early adoption would be permitted. The Company does not expect this ASU to have a material impact on its unaudited condensed consolidated financial statements. ASU 2024-01: Compensation—Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards ASU 2024-01 clarifies the scope applications of profits interest awards by adding illustrative guidance to ASC 718 “Compensation-Stock Compensation.” The amendments in the ASU apply to all reporting entities that account for profits interest awards as compensation to employees or non-employees in return for goods or services. The term “profits interest” is not explicitly defined in U.S. GAAP. Rather, an IRS Revenue Procedure (Rev Proc 93-27) defines a “Profits Interest” as a “partnership interest other than a capital interest.” Unlike a capital interest, which provides rights to existing net assets of an entity, a profits interest only provides rights to future profits and/or equity appreciation of an entity. This distinction, along with other terms, conditions and characteristics of profits interests often complicates accounting decisions for profits interests, leading to diversity in practice whether to account for profits interests under ASC 718 or other U.S. GAAP. The ASU introduces four (4) illustrative examples of fact patterns that demonstrate how an entity would apply the scope guidance in paragraph 718-10-15-3 to a profits interest or similar award with certain features. The ASUs are effective for public entities for fiscal years beginning after December 15, 2024, including interim periods within those years. For all other entities, adoption is required for fiscal years beginning after December 15, 2025. Early adoption is permitted. The Company does not expect this ASU to have a material impact on its unaudited condensed consolidated financial statements. ASU 2024-02: Codification Improvements—Amendments to Remove References to the Concepts Statements The ASU contains amendments to the Codification that remove references to various FASB Concepts Statements. The FASB has a standing project on its agenda to address suggestions received from stakeholders on the Accounting Standards Codification and other incremental improvements to U.S. GAAP. This effort facilitates Codification updates for technical corrections such as conforming amendments, clarifications to guidance, simplifications to wording or the structure of guidance and other minor improvements. In the Board’s view, removing all references to Concept Statements in the guidance will simplify the codification and draw a distinction between authoritative and non-authoritative literature. The amendments in the Update are effective for public business entities for fiscal years beginning after December 15, 2024. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2025. The Company does not expect this ASU to have a material impact on its unaudited condensed consolidated financial statements.

Deferred Consideration

Deferred Consideration	9 Months Ended
	Sep. 30, 2024
Deferred Consideration
Deferred Consideration	Note 3. Deferred Consideration On November 11, 2022, as provided in Exhibit 2.1 of the Company’s Current Report on Form 8-K filed with the SEC on November 16, 2022, on November 11, 2022, the Company entered into the first Amendment to the Merger Agreement and Plan of Merger to that certain Agreement and Plan of Merger, dated as of October 29, 2022, by and among the Parent, SHF Merger Sub I, a Delaware corporation and a direct wholly-owned subsidiary of Parent (“Merger Sub I”), SHF Merger Sub II, LLC, a Delaware limited liability company and a direct wholly-owned subsidiary of Parent (“Merger Sub II” and, together with Merger Sub I, the “Merger Subs”), Rockview Digital Solutions, Inc., a Delaware corporation, d/b/a Abaca and Dan Roda, solely in such individual’s capacity as the representative of the Company Security Holders (the “Merger Agreement”). The Merger Agreement provided for payment of $ 30 9 2,100,000 A Second Amendment to the Merger Agreement, dated October 26, 2023, by and among the Company, Merger Sub I, Merger Sub II, Rockview Digital Solutions, Inc., a Delaware corporation, d/b/a Abaca and Dan Roda, solely in such individual’s capacity as the representative of the Abaca security holders as referenced in Exhibit 2.1 of the Company’s Current Report on Form 8-K, filed with the SEC on October 27, 2023 (the “Amended Abaca Merger Agreement”) amends the Merger Agreement to provide for deferred stock consideration of 5,835,822 2.00 1.5 5,000,000 2.00 The change in the amount of deferred consideration from January 1, 2023, to September 30, 2024, is as follows: Schedule of Change in Deferred Consideration Stock Cash Third Anniversary January 1, 2023 $ 11,456,639 $ 5,650,775 $ - Less: Working capital adjustment (108,691 ) - - Less: Issuance of shares and payment to shareholders (4,085,075 ) (3,000,000 ) - Less: Issuance of Abaca warrants (1,643,699 ) - - Less: Issuance of third anniversary payment consideration (430,000 ) - 430,000 Less: Gain recognized in the consolidated statements of operations (5,645,107 ) - - Add: Fair value adjustment 455,933 239,017 380,000 December 31, 2023 - 2,889,792 810,000 Add: Fair value adjustment - 94,741 (422,000 ) September 30, 2024 $ - $ 2,984,533 $ 388,000 On October 17, 2024, SHF Holdings, Inc. filed a declaratory judgment complaint in the District Court for the City and County of Denver, Colorado, under Case No. 2024CV33187, titled *SHF Holdings, Inc. v. Daniel Roda, Gregory W. Ellis, and James R. Carroll*. This complaint addresses issues related to the Second Amendment to the Merger Agreement, dated October 26, 2023 (Refer Note 20, Subsequent Events).

Goodwill and Finite-lived Intan

Goodwill and Finite-lived Intangible Assets	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Finite-lived Intangible Assets	Note 4. Goodwill and Finite-lived Intangible Assets Goodwill The Company’s goodwill was derived from the Abaca Merger, where the purchase price exceeded the fair value of the net identifiable assets acquired. Goodwill is tested for impairment at least annually, or more frequently if a triggering event occurs. In 2023, the Company conducted an interim goodwill and intangible impairment assessment on June 30, 2023, and found that the carrying value of goodwill exceeded its fair value, leading to the recognition of a $ 13,208,276 6,058,000 As of September 30, 2024, the Company has not conducted an interim impairment assessment of its assets, due to the absence of any triggering events. Therefore, no additional impairment charges have been recognized in this reporting period. As of September 30, 2024, and December 31, 2023, the Company’s accumulated goodwill impairment was $ 13,208,276 Finite-lived intangible assets The Company reviews its finite-lived intangible assets for impairment at least annually on December 31 unless any events or circumstances indicate it is more likely than not that the fair value of the finite-lived intangible assets is less than its carrying value. In 2023, following a triggering event in the second quarter, the Company performed an interim goodwill and intangible asset impairment assessment. In accordance with our established policy, an annual review was also conducted on December 31, 2023. The finite-lived intangible assets evaluated include market-related intangibles, customer relationships, and developed technologies. The interim analysis resulted in an impairment charge of $ 3,680,463 2,019,000 As of September 30, 2024, the Company has not conducted an interim impairment assessment of its assets, due to the absence of any triggering events. Therefore, no additional impairment changes have been recognized in this reporting period. Following is a summary of the Company’s finite-lived intangible assets as of September 30, 2024 and December 31, 2023: Schedule of Finite Lived Intangible Assets Remaining Life in December 31, Acquired in Amortization Impairment September 30, Market related intangible assets 6.12 $ 65,216 $ - $ 7,126 $ - $ 58,090 Customer relationships 8.12 56,775 - 4,805 - 51,970 Developed technology 5.12 3,599,754 - 460,355 - 3,139,399 Total intangible assets $ 3,721,745 $ - $ 472,286 $ - $ 3,249,459 Remaining Life in December 31, Acquired in Amortization Impairment December 31, Market related intangible assets 6.87 $ 2,066,918 $ - $ 136,034 1,865,668 $ 65,216 Customer relationships 8.87 1,974,795 - 103,225 1,814,795 56,775 Developed technology 5.87 6,579,374 - 960,619 2,019,001 3,599,754 Total intangible assets $ 10,621,087 $ - $ 1,199,878 5,699,464 $ 3,721,745 During the nine months ended September 30, 2024, amortization expense and impairment of finite-lived intangible assets were $ 472,286 0 954,850 3,680,463

Loans Receivable

Loans Receivable	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Loans Receivable	Note 5. Loans Receivable Commercial real estate loans receivable, net consist of the following: Schedule of Commercial Real Estate Loans Receivable September 30, December 31, Commercial real estate loans receivable, gross $ 396,405 $ 404,577 Allowance for credit losses (8,885 ) (10,723 ) Commercial real estate loans receivable, net 387,520 393,854 Current portion (13,091 ) (12,391 ) Noncurrent portion $ 374,429 $ 381,463 Allowance for Credit Losses The allowance for credit losses is maintained at a level believed to be sufficient to provide for estimated credit losses based on evaluating known and inherent risks in the loan portfolio. The Company’s estimated the allowance for credit losses on the reporting date in accordance with the credit loss policy described in Note 2 to the 2023 Form 10-K. The allowance for credit losses consists of the following activity for the three and nine months ended September 30, 2024 and September 30, 2023: Schedule of Allowance For Loan Losses Three months ended September 30, 2024 2023 Allowance for credit losses Beginning balance $ 8,833 $ 19,169 Cumulative effect from adoption of CECL - - Charge-offs - - Recoveries - - (Benefit)/ Provision 52 (4,736 ) Ending balance $ 8,885 $ 14,433 Nine months ended September 30, 2024 2023 Allowance for credit losses Beginning balance $ 10,723 $ 21,488 Cumulative effect from adoption of CECL - 14,980 Charge-offs - - Recoveries - - (Benefit)/ Provision (1,838 ) (22,035 ) Ending balance $ 8,885 $ 14,433 September 30, September 30, Loans receivable: Individually evaluated for an allowance for credit loss $ - $ - Collectively evaluated for an allowance for credit loss 396,405 407,535 396,405 $ 407,535 Allowance for credit losses: Individually evaluated for an allowance for credit loss $ - $ - Collectively evaluated for an allowance for credit loss 8,885 14,433 8,885 $ 14,433 On September 30, 2024 and December 31, 2023, no loans were past due or classified as non-accrual. Credit quality of loans: As part of the on-going monitoring of the credit quality of the Company’s loan portfolio, management tracks credit quality indicators based on the loan payment status on monthly basis. The Company continuously evaluates the credit quality of each indemnified loan by assessing the risk factors and assigning a risk rating based on a variety of factors. The detailed breakdown of risk factors are described in Note 6 to the unaudited condensed consolidated financial statements. The carrying value, excluding the CECL Reserve, of the Company’s loans held at carrying value within each risk rating is as follows: Schedule of Risk Rating Risk rating September 30, December 31, 4 $ - $ 404,577 6 396,405 - Grand total $ 396,405 $ 404,577

Indemnification Liability

Indemnification Liability	9 Months Ended
	Sep. 30, 2024
Indemnification Liability
Indemnification Liability	Note 6. Indemnification Liability As discussed at Note 8 to the unaudited condensed consolidated financial statements, and pursuant to the PCCU CAA, PCCU funds loans through a third-party vendor. SHF earns the associated interest and pays PCCU a loan hosting payment at an annual rate of 0.35% of the outstanding loan principal funded and serviced by PCCU and 0.25% of the outstanding loan principle serviced by SHF. The schedule below details outstanding amounts funded by PCCU and categorized as either collateralized loans or unsecured loans and lines of credit. Schedule of Outstanding Amounts September 30, December 31, Secured term loans $ 53,935,225 $ 55,215,013 Unsecured loans and lines of credit 897,170 431,640 Total loans funded by PCCU $ 54,832,395 $ 55,646,653 Secured loans contained an interest rate ranging from 8.00% 13.00% Unsecured loans and lines of credit contain an interest rate ranging from 10.00% to 12.50%. 213,792 996,958 SHF has agreed to indemnify PCCU for losses on certain PCCU loans. The indemnity liability reflects SHF management’s estimate of probable credit losses inherent under the agreement at the balance sheet date. The Company’s estimated indemnity liability on the reporting date was calculated in accordance with the allowance for credit loss and indemnity liability policies described in Note 2 to the Company’s 2023 Form 10-K. The indemnity liability activity are as follows: Schedule of Indemnity Liability 2024 2023 Nine months ended September 30, 2024 2023 Beginning balance $ 1,382,408 $ 499,465 Cumulative effect from adoption of CECL - 566,341 Charge-offs - - Recoveries - - (Benefit)/ Provision (156,748 ) 399,649 Ending balance $ 1,225,660 $ 1,465,455 As of September 30, 2024, the company’s entire loan portfolio was current and performing. However, as of December 31, 2023, one loan had been classified as nonaccrual. On December 29, 2023, the company successfully negotiated an amendment agreement to the nonaccrual loan agreement, resulting in the payment of all overdue amounts and restoring the loan to current status. During the second quarter of 2024, the company received the full principal amount of the loan, along with all accrued interest. Credit quality of indemnified loans: As part of the on-going monitoring of the credit quality of the Company’s indemnified loan portfolio, management tracks credit quality indicators based on the loan payment status on monthly basis. The Company continuously evaluates the credit quality of each indemnified loan by assessing the risk factors and assigning a risk rating based on a variety of factors. Risk factors include property type, geographic and local market dynamics, physical condition, projected cash flow, loan structure and exit plan, loan-to-value ratio, fixed charge coverage ratio, project sponsorship, and other factors deemed necessary. Based on a 10-point scale, the Company’s loans are rated “0” through “10,” from less risk to greater risk, which ratings are defined as follows: Risk Category Description 0 Risk Free Free of repayment risk. The loan is fully guaranteed by the full faith and backing of the US Government or entirely secured by cash controlled by SHF. 1 Highest Quality High caliber loan with the lowest risk of default. Significant excess cash flow after debt service and moderate to low leverage. 2 Excellent High quality loan that carry’s a low risk of default. Strong cash flow and relatively few negative individual risk factors. 3 Good Loans with lower-than-average level of risk. Excess cash flow and other factors contributing to the overall low level of risk in the loan. 4 Average Risk factors may be mixed with some negative and some positive aspects, but the overall rating will indicate an average level of risk. 5 Fair Loans in this category have the maximum level of risk that can be accepted while still recommending a new loan for origination. The loan risk factors may contain multiple negative factors, but they are generally outweighed by the positive aspects of the loan. 6 Watch List There is a temporary and curable condition resulting in a lower risk rating. 7 Special Mention There is a potential weakness that may result in the deterioration of the prospect of repayment that are not temporary and may require additional collection or workout efforts. 8 Substandard Loans in this category are inadequately protected by the current net worth and paying capacity of the obligors or of the collateral pledged and have well-defined weaknesses that jeopardize the liquidation of the debt with distinct possibility of loss. SHF may be required to advance additional funds to manage the loan. Escalated collection activities such as foreclosure have been scheduled with anticipated losses up to 20% of the outstanding balance. 9 Doubtful Collection or liquidation in full highly questionable and improbable. Escalated collection activities such as foreclosure have commenced with anticipated losses from 20% to 50% of the outstanding balance. 10 Loss Uncollectable loans. A complete write-off is imminent although a partial recovery may be affected in the future. SHF has agreed to indemnify PCCU from all claims related to SHF’s cannabis-related business. Other than potential credit losses, no other circumstances were identified meeting the requirements of a loss contingency. The carrying value, excluding the CECL Reserve, of the Company’s indemnified loans held at carrying value within each risk rating is as follows: Schedule of Indemnified Loans Risk Rating Risk rating September 30, December 31, 3 $ 9,865,187 $ 10,100,000 4 2,981,751 3,431,640 5 25,980,436 28,115,013 6 12,016,208 10,900,000 7 3,988,813 3,100,000 Grand total $ 54,832,395 $ 55,646,653 The provision (benefit) for credit losses on the statement of operations consists of the following activity for the three months ended September 30, 2024 and September 30, 2023: Schedule of Provision for Loan Losses Commercial Indemnity Total Commercial Indemnity Total September 30, 2024 September 30, 2023 Commercial Indemnity Total Commercial Indemnity Total Provision (benefit) $ 52 7,397 7,449 $ (4,736 ) $ (196,196 ) $ (200,932 ) The provision (benefit) for credit losses on the statement of operations consists of the following activity for the nine months ended September 30, 2024 and September 30, 2023: Commercial Indemnity Total Commercial Indemnity Total September 30, 2024 September 30, 2023 Commercial Indemnity Total Commercial Indemnity Total Provision (benefit) $ (1,838 ) (156,748 ) (158,586 ) $ (22,035 ) $ 399,649 $ 377,614

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended
	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	Note 7. Property and Equipment, Net Property and equipment consist of the following: Schedule of Property and Equipment September 30, December 31, Equipment $ 45,397 $ 45,397 Software 51,692 51,692 Improvement 71,635 71,635 Office furniture 215,504 215,504 Property and equipment, gross 384,228 384,228 Less: accumulated depreciation (379,077 ) (300,008 ) Property and equipment, net $ 5,151 $ 84,220

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
Related Party Transactions	Note 8. Related Party Transactions Commercial Alliance Agreement On March 29, 2023, the Company and PCCU entered into the Commercial Alliance Agreement (referred to as “PCCU CAA”). This Agreement sets forth the terms and conditions governing the relationship between the Company and PCCU. The PCCU CAA sets forth the application, underwriting, loan approval, and foreclosure process for loans from PCCU to borrowers that are cannabis-related businesses and the loan servicing and monitoring responsibilities provided by the Company and PCCU. In particular, the PCCU CAA provides for procedures to be followed upon the default of a loan to ensure that neither the Company nor PCCU will take title to or possession of any cannabis-related assets, including real property, that may be collateral for a loan funded by PCCU pursuant to the PCCU CAA. Under the PCCU CAA, PCCU has the right to receive monthly fees for managing loans. For CRB loans, which are funded by PCCU but primarily managed by the Company, a yearly fee of 0.25 0.35 In addition, the PCCU CAA provides for certain fees to be paid to the Company for certain identified account related services to include: all cannabis-related income, including all lending-related income (such as loan origination fees, interest income on CRB-related loans, participation fees and servicing fees), investment income, interest income, account activity fees, processing fees, flat fees, and other revenue generated from cannabis and multi-state hemp accounts that are hosted on PCCU’s core system for a monthly fee equal to $30.96 per account in 2022, $25.32-$27.85 per account in 2023, and $26.08-$28.69 in 2024. In addition, as it pertains to CRB deposits held at PCCU, investment and interest income earned on these deposits (excluding interest income on loans funded by PCCU) will be shared 25% to PCCU and 75% to the Company. Finally, under the PCCU CAA, PCCU will continue to allow its ratio of CRB-related deposits to total assets to equal at least 60% unless otherwise dictated by regulatory, regulator or policy requirements. The initial term of the PCCU CAA is for a period of two years, with a one-year automatic renewal unless a party provides one hundred twenty days’ written notice prior to the end of the term The schedule below demonstrates the ratio of CRB related loans funded by PCCU to the relative lending limits: Schedule of Demonstrated Deposit Capacity September 30, December 31, CRB related deposits $ 89,002,717 $ 129,350,998 Capacity at 60% 53,401,630 77,610,599 PCCU net worth 83,053,443 81,087,746 Capacity at 1.3125 109,007,644 106,427,667 Limiting capacity 53,401,630 77,610,599 PCCU loans funded 53,935,225 55,660,039 Amounts available under lines of credit 897,170 525,000 Incremental capacity * $ (1,430,765 ) $ 21,425,560 * If the loans funded by PCCU exceed the limiting capacity, the PCCU CAA specifies that PCCU will be unable to fund additional loans until the incremental capacity is positive. The revenue from the PCCU CAA recognized in the statements of operations consists of the following for the periods ended September 30, 2024, and September 30, 2023: Schedule of Revenue from Operations Three months ended Nine months ended September 30, September 30, 2024 2023 2024 2023 Account servicing agreement $ - $ - $ - $ 3,261,284 Commercial Alliance Agreement 3,130,486 3,380,128 10,194,593 6,791,346 Total $ 3,130,486 $ 3,380,128 $ 10,194,593 $ 10,052,630 Revenue $ 3,130,486 $ 3,380,128 $ 10,194,593 $ 10,052,630 The operating expenses from the PCCU CAA recognized in the statements of operations consists of the following for the periods ended September 30, 2024, and September 30, 2023: Schedule of Operating Expense from Operations Three months ended Nine months ended September 30, September 30, 2024 2023 2024 2023 Support services agreement $ - $ - $ - $ 378,730 Loan servicing agreement - - - 11,928 Commercial Alliance Agreement 262,761 328,668 837,906 812,790 Total $ 262,761 $ 328,668 $ 837,906 $ 1,203,448 Operating expense $ 262,761 $ 328,668 $ 837,906 $ 1,203,448 The outstanding balances associated with PCCU disclosed in the balance sheet are as follows: Schedule of Outstanding Balances from Balance Sheet September 30, December 31, Accounts receivable $ 966,643 $ 2,095,320 Accounts payable 106,593 577,315 Senior Secured Promissory Note (Refer to Note 9 to the unaudited condensed consolidated financial statements) 11,768,630 14,011,166 Of the $ 5.86 4.89 5.56 4.6

Senior Secured Promissory Note

Senior Secured Promissory Note	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Senior Secured Promissory Note	Note 9. Senior Secured Promissory Note Schedule of Senior Secured Promissory Note September 30, December 31, Senior Secured Promissory Note (current) $ 3,105,906 $ 3,006,991 Senior Secured Promissory Note (long term) 8,662,724 11,004,175 Total $ 11,768,630 $ 14,011,166 On March 29, 2023, the Company and PCCU entered into definitive transaction documents to settle and restructure the deferred obligation following the Business Combination under which the Company has issued the five-year Senior Secured Promissory Note (the “PCCU Note”) in the principal amount of $ 14,500,000 4.25 The PCCU Note amount will be paid in 54 installments of principal and interest of $ 295,487 The repayment schedule of the outstanding principal amount of the PCCU Note as of September 30, 2024, is as follows: Schedule of Outstanding Amount on Debt Year of payment 2024 $ 764,457 2025 3,138,931 2026 3,274,966 2027 3,416,896 2028 1,173,380 Grand total $ 11,768,630

Leases

Leases	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Leases	Note 10. Leases The Company has non-cancellable operating leases for facility space with varying terms. All of the active leases for facility space qualified for capitalization under FASB ASC 842, Leases. These leases have remaining lease terms between one seven years 742,609 859,861 913,208 1,007,993 The Company analyzes contracts above certain thresholds to identify leases and lease components. Lease and non-lease components are not separated for facility space leases. The Company uses its contractual borrowing rate to determine lease discount rates when an implicit rate is not available. Total lease cost for the three and nine months ended September 30, 2024 and September 30, 2023, included in Unaudited Condensed Consolidated Statements of Operations, is detailed in the table below: Schedule of Lease Cost Three months ended Nine months ended September 30, September 30, 2024 2023 2024 2023 Operating lease cost $ - $ - $ - $ - Short-term lease cost 66,170 87,951 199,805 246,694 Total Lease Cost $ 66,170 $ 87,951 $ 199,805 $ 246,694 Schedule of Right of Use Assets September 30, December 31, ROU assets that are related to lease properties are presented as follows: Beginning balance $ 859,861 $ 1,016,198 Additions to right-of-use assets - - Amortization charge for the period (117,252 ) (156,337 ) Lease modifications - - Ending balance $ 742,609 $ 859,861 Further information related to leases is as follows: Weighted-average remaining lease term 2.67 3.42 Weighted-average discount rate 6.87 % 6.87 % Future minimum lease payments as of September 30, 2024, and December 31, 2023, are as follows: Schedule of Future Minimum Lease Payments September 30, December 31, 2024 2023 Year 2024 $ 53,680 $ 197,520 2025 217,925 217,925 2026 222,275 222,275 2027 226,705 226,705 2028 231,216 231,216 Thereafter 117,709 117,710 Total future minimum lease payments $ 1,069,510 $ 1,213,351 Less: Imputed interest 156,302 205,358 Operating lease liabilities 913,208 1,007,993 Less: Current portion 159,408 132,546 Non-current portion of lease liabilities $ 753,800 $ 875,447

Revenue

Revenue	9 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
Revenue	Note 11. Revenue Disaggregated revenue Revenue by type are as follows: Schedule of Disaggregated Revenue Three months ended 2024 2023 Deposit, activity, onboarding income $ 1,646,888 $ 2,233,203 Safe Harbor Program income 19,230 7,312 Investment income 475,011 1,186,246 Loan interest income 1,341,501 906,213 Total Revenue $ 3,482,630 $ 4,332,974 Nine months ended 2024 2023 Deposit, activity, onboarding income $ 4,949,478 $ 7,036,444 Safe Harbor Program income 57,690 48,140 Investment income 1,749,447 4,023,940 Loan interest income 4,814,349 1,977,337 Total Revenue $ 11,570,964 $ 13,085,861 Account fee income to the Company are derived from the businesses holding accounts with our financial institution partners and consists of deposit account fees, account activity fees, and onboarding income, each of which is recognized on a periodic basis as per the fee schedule with financial institution partners. The Company also receives income related to outsourced support of financial institutions providing banking to the cannabis industry whose income is recognized on the basis of usage as per the agreements. Loan interest income consist of interest earned on both direct and indemnified loans pursuant to the PCCU CAA. Investment income consists of interest earned on the daily deposits balances of the cannabis businesses held with the Company’s financial institution partners. Under the Company’s PCCU CAA, the Company is obligated to remit 25 1,354,036 3,778,633 434,949 1,601,611 1,341,501 4,814,349 131,002 356,369 96,870 374,591 34,889 106,946 1,287,669 4,051,353 1,186,246 4,023,940 906,213 1,977,337 54,729 170,987 273,939 978,671 25,120 53,790

Commitments and contingencies

Commitments and contingencies	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and contingencies	Note 12. Commitments and contingencies The Company is involved in, or has been involved in, arbitrations or various other legal proceedings that arise from the normal course of its business. The ultimate outcome of any litigation is uncertain, and either unfavorable or favorable outcomes could have a material impact on the Company’s results of operations, balance sheets and cash flows due to defense costs, and divert management resources. The Company cannot predict the timing or outcome of these claims and other proceedings. In connection with the issuance of Class A Common Stock to Abaca shareholders, the Company commits to registering the stock upon the exercise of Abaca Warrants if required by law or regulation to ensure the shares can be sold without restrictive legends, known as the “Warrant Registration Requirement”. Should this requirement arise, the Company is obliged to file a registration statement with the SEC within 45 calendar days of notification of the Warrant Registration Requirement. The failure to file within this timeframe constitutes an event of default. Moreover, the Company is dedicated to making the registration statement effective as promptly as possible and maintaining its effectiveness, along with a current prospectus, until the Warrants expire according to this Agreement’s terms. In the event a registration statement triggered by a Warrant Registration Requirement is not declared effective by the SEC within one year from its filing date, Warrant holders are entitled to exercise their Warrants on a cashless basis from the 366th day post-filing until the statement becomes effective.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Earnings Per Share	Note 13. Earnings Per Share Basic net income (loss) per common share is calculated by dividing the net income (loss) attributable to common stockholders by the weighted-average number of common shares outstanding during the period, without consideration for potentially dilutive securities. Diluted net income (loss) per share is computed by dividing the net income (loss) attributable to common stockholders by the weighted average number of common shares and potentially dilutive securities outstanding for the period. For the Company’s diluted earnings per share calculation, the Company uses the “if-converted” method for preferred stock and convertible debt and the “treasury stock” method for Warrants and Options. Schedule of Earning Per Shares, Basic and Diluted For the three month period ended September 30, 2024 2023 Net Income/ (loss) $ 353,817 $ (748,067 ) Weighted average shares outstanding – basic 55,501,354 49,257,988 Basic net income/ (loss) per share $ 0.01 $ (0.02 ) Weighted average shares outstanding – diluted 56,550,287 49,257,988 Diluted net income/ (loss) per share $ 0.01 $ (0.02 ) For the nine month period ended September 30, 2024 2023 Net Income/ (loss) $ 3,345,020 $ (19,766,081 ) Weighted average shares outstanding – basic 55,382,066 38,725,273 Basic net income/ (loss) per share $ 0.06 $ (0.51 ) Weighted average shares outstanding – diluted 56,430,999 38,725,273 Diluted net income/ (loss) per share $ 0.06 $ (0.51 ) Schedule of Weighted Average Shares Outstanding - Basic And Diluted Weighted average shares calculation – basic Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Company public shares 3,926,598 3,926,598 3,926,598 3,926,598 Company initial stockholders 3,403,175 3,403,175 3,403,175 3,403,175 PCCU stockholders 22,586,139 22,586,139 22,586,139 19,016,908 Issuance of Equity for Marketing Services 70,353 - 23,792 - Shares issued for abaca acquisition 7,935,799 2,099,977 7,935,799 2,099,977 Restricted stock units issued 1,308,090 1,000,437 1,308,090 947,036 Conversion of preferred stock 16,271,200 16,241,662 16,198,473 9,331,579 Grand total 55,501,354 49,257,988 55,382,066 38,725,273 Weighted average shares outstanding - basic 55,501,354 49,257,988 55,382,066 38,725,273 Weighted average shares calculation - diluted Three months ended Nine months ended 2024 2023 2024 2023 Shares used in computation of basic earnings per share 55,501,354 49,257,988 55,382,066 38,725,273 Share based payments 210,133 - 210,133 - Shares to be issued to Abaca shareholders 750,000 - 750,000 - Conversion of preferred stock 88,800 - 88,800 - Grand total 56,550,287 49,257,988 56,430,999 38,725,273 Certain share-based equity awards and warrants were excluded from the computation of dilutive earnings/ (loss) per share because inclusion of these awards would have had an anti-dilutive effect. The following table reflects the awards excluded. Schedule of Share-based equity awards and Warrants Excluded from Computation of Earnings Three months ended Nine months ended 2024 2023 2024 2023 Warrants 12,036,588 7,036,588 12,036,588 7,036,588 Share based payments 2,209,915 2,588,650 2,209,915 2,588,650 Shares to be issued to Abaca shareholders - 3,811,000 - 3,811,000 Conversion of preferred stock - 6,433,839 - 6,433,839 Grand total 14,246,503 19,870,077 14,246,503 19,870,077 The holders of Series A Convertible preferred stock shall be entitled to receive, and the Company shall pay, dividends on shares of Series A Convertible preferred stock equal (on an as-if-converted-to-Class-A-common stock basis) to and in the same form as dividends actually paid on shares of the Class A Common Stock when, as and if such dividends are paid on shares of the Class A Common Stock. No other dividends shall be paid on shares of Series A convertible preferred stock.

Forward Purchase Agreement

Forward Purchase Agreement	9 Months Ended
	Sep. 30, 2024
Forward Purchase Agreement
Forward Purchase Agreement	Note 14. Forward Purchase Agreement On June 16, 2022, the Company entered into a Forward Purchase Agreement (“FPA”) with Midtown East Management NL, LLC (“Midtown East”), which subsequently assigned obligations to purchase 1,666,666 3.8 39.6 39.3 0.3 At the maturity of the FPA, the parties will receive the value of their shares multiplied by the Forward Price, as referenced in Exhibit 10.1 of the Company’s Current Report on Form 8-K filed with the SEC on June 17, 2022. They will also receive an additional amount in cash or shares, at the Company’s discretion. 1.25 37.9 4.6 Schedule of Forward Purchase Agreement As at Shares sold during As at S.no Name of the party Opening Amount Shares Amount Shares Rest price Amount 1 Vellar 971,204 $ 1,214,005 - $ - 971,204 1.25 1,214,005 2 Midtown East 1,517,924 1,897,405 - - 1,517,924 1.25 1,897,405 3 Verdun 1,178,249 1,472,811 - - 1,178,249 1.25 1,472,811 Grand total 3,667,377 $ 4,584,221 - $ - 3,667,377 4,584,221

Warrant Liabilities

Warrant Liabilities	9 Months Ended
	Sep. 30, 2024
Warrant Liabilities
Warrant Liabilities	Note 15. Warrant Liabilities Public and Private Placement Warrants As of September 30, 2024 and December 31, 2023, the Company had 5,750,000 264,088 The Public and Private Placement Warrants may only be exercised for a whole number of Class A Common Stock. The Public and Private Placement Warrants became exercisable on September 28, 2022, the date of the Business Combination and will expire on September 28, 2027, or earlier upon redemption or liquidation No warrant will be exercisable for cash or on a cashless basis, and the Company will not be obligated to issue any shares to holders seeking to exercise their warrants, unless the issuance of the shares upon such exercise is registered or qualified under the securities laws of the state of the exercising holder, or an exemption from registration is available. Redemption of warrants become exercisable when the price per share of Class A Common Stock equals or exceeds $ 18.00 ● in whole and not in part; ● at a price of $ 0.01 ● upon not less than 30 days’ prior written notice of redemption 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 If and when the warrants become redeemable by the Company, the Company may exercise its redemption rights; this is also the case if the Company is unable to register or qualify the underlying securities for sale under all applicable state securities laws. If the Company calls the warrants for redemption, management will have the option to require all holders that wish to exercise the Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of shares of Class A Common Stock issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a stock dividend, or recapitalization, reorganization, merger or consolidation. However, the warrants will not be adjusted for issuance of Class A Common Stock at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the warrants. The Private Placement Warrants are identical to the Public Warrants, except that the private placement warrants and the Class A Common Stock issuable upon the exercise of the private placement warrants were not transferable, assignable or saleable, subject to certain limited exceptions. Additionally, the private placement warrants are exercisable on a cashless basis and non-redeemable so long as they are held by the initial purchasers or their permitted transferees. If the private placement warrants are held by someone other than the initial purchasers or their permitted transferees, the private placement warrants will be redeemable by the Company and exercisable by such holders on the same basis as the public warrants. PIPE Warrants As of September 30, 2024 and December 31, 2023, the Company had 1,022,500 The PIPE Warrants have an adjusted exercise price of $ 5.00 The PIPE Warrants are also subject to adjustment for other customary adjustments for stock dividends, stock splits and similar corporate actions. The PIPE Warrants are exercisable for a period of five years following the Closing, or September 28, 2027. After exercise of a PIPE Warrant, the Company may be required to pay certain penalties if it fails to deliver the Class A Common Stock within a specified period of time. Abaca Warrants As of September 30, 2024, and December 31, 2023, the Company issued 5,000,000 The 5,000,000 2.00 5 2.00

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 2024
Investments, All Other Investments [Abstract]
Financial Instruments	Note 16. Financial Instruments Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. The fair value hierarchy ranks the inputs used in measuring fair value as follows: ○ Level 1 – Observable, unadjusted quoted prices in active markets ○ Level 2 – Inputs other than quoted prices included in Level 1 that are directly or indirectly observable for the asset or liability ○ Level 3 – Unobservable inputs with little or no market activity that require the Company to use reasonable inputs and assumptions The Company uses fair value measurements to record adjustments to certain financial assets and liabilities on a recurring basis. The Company may be required to record certain assets at fair value on a nonrecurring basis in specific circumstances, such as evidence of impairment. Methodologies used to determine fair value might be highly subjective and judgmental in nature; therefore, valuations may not be precise. If the Company determines that a valuation technique change is necessary, the change is assumed to have occurred at the end of the respective reporting period. Assets and Liabilities Reported at Fair Value on a Recurring Basis Public Warrants: Public warrants are recorded at fair value on a recurring basis. The Company obtains exchange traded price, of Level 1 inputs, based on observable data to value these warrants. Private Placement Warrants: Private Placement Warrants are recorded at fair value on a recurring basis based upon an internal Company assessed value of these derivatives with Level 3 inputs, which are derived from the Black-Scholes model. PIPE Warrants: PIPE Warrants are recorded at fair value on a recurring basis based upon an internal Company assessed value of these derivatives with Level 3 inputs, which are derived from the Black-Scholes model. Abaca Warrants: Abaca Warrants are recorded at fair value on a recurring basis. The Company assessed the value of these derivatives with Level 3 inputs. Level 3 inputs, based on unobservable data derived from the Black-Scholes model. Third Anniversary Payment Consideration: Third anniversary payment consideration are recorded at fair value on a recurring basis. The Company values these derivatives based on third party reports for Level 3 inputs. Level 3 inputs are based on unobservable data derived from the Black Scholes-Merton model. Forward Purchase Option Derivatives: Forward purchase option derivatives are recorded at fair value on a recurring basis. In 2022, the Company values these derivatives based on third party reports for Level 3 inputs. In 2023 and 2024, no significant risk factor changes affecting forward purchase option derivative values were noted. The following tables summarize financial assets and liabilities recorded at fair value on a recurring basis, by the level of valuation inputs in the fair value hierarchy on September 30, 2024 and December 31, 2023: Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis Total Fair Quoted Significant Total Fair Quoted Significant September 30, 2024 December 31, 2023 Total Fair Quoted Significant Total Fair Quoted Significant Description Liabilities: PIPE warrants $ 86,227 - 86,227 $ 273,124 - 273,124 Public warrants $ 200,100 200,100 - $ 481,850 481,850 - Private placement warrants $ 9,359 - 9,359 $ 25,070 - 25,070 Abaca warrant $ 1,112,398 - 1,112,398 $ 3,384,085 - 3,384,085 Forward purchase derivative liability $ 7,309,580 - 7,309,580 $ 7,309,580 - 7,309,580 Third anniversary payment consideration $ 388,000 - 388,000 $ 810,000 - 810,000 Liabilities $ 388,000 - 388,000 $ 810,000 - 810,000 Assets Measured at Fair Value on a Nonrecurring Basis Assets that are measured at fair value on a nonrecurring basis primarily comprises of property, plant and equipment, right-to-use assets, finite lived intangible assets and goodwill. The Company does not record these at fair value on a recurring basis, however, the carrying value of the assets may be reduced to fair value when the Company determines that impairment has occurred. At December 31, 2023, the Company’s developed technology asset were measured at fair value on a nonrecurring basis as result of annual impairment testing. In order to evaluate the fair value of the developed technology asset, the annual impairment test employed the Relief from Royalty Method for accurately reflecting market conditions and asset performance. The following table presents the carrying amounts and fair values of financial instruments measured on a nonrecurring basis, by the level of valuation inputs in the fair value hierarchy, as of the dates indicated: Schedule of Carrying Amounts and Fair Values of Financial Instruments Measured on a Nonrecurring Basis Level 1 Level 2 Level 3 As on December 31, 2023 Carrying amount Fair value Fair value measurement using Level 1 Level 2 Level 3 Assets Developed Technology $ 3,599,754 3,599,754 - - 3,599,754 The following table provides quantitative information regarding Level 3 fair value measurements inputs as it relates to the finite lived intangible assets as of their measurement dates: Schedule of Finite Lived Intangible Assets Measurement As on December 31, 2023 Developed technology Royalty rate 6.50 % Discount rate 14.25 % Estimated useful life 5.87 Tax rate 25 % Fair value measurements inputs 25 % There were no assets or liabilities recorded at fair value on a nonrecurring basis for the period ended September 30, 2024. Fair Value of Financial Instruments The Company uses various methodologies and assumptions to estimate the fair value of certain financial instruments. With the exceptions of loans receivable, warrants and forward purchase option derivatives, the Company considers the carrying amounts of its financial instruments (cash, accounts receivable and accounts payable) in the balance sheet to approximate fair value because of the short-term or highly liquid nature of these financial instruments. The following tables present the carrying amounts and fair values of financial instruments, by the level of valuation inputs in the fair value hierarchy, as of the dates indicated: Schedule of Carrying Amounts and Fair Values of Financial Instruments Level 1 Level 2 Level 3 As on September 30, 2024 Carrying Fair value Fair value measurement using Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 5,861,475 $ 5,861,475 $ 5,861,475 $ - $ - Forward purchase receivables 4,584,221 4,584,221 4,584,221 - - Loans 352,610 361,681 - - 361,681 Liabilities Deferred consideration 2,984,533 2,984,533 2,984,533 - - Senior Secured Promissory note 11,768,630 10,875,318 - - 10,875,318 Public warrants 200,100 200,100 200,100 - - Private placement warrants 9,359 9,359 - - 9,359 PIPE Warrants 86,227 86,227 - - 86,227 Abaca Warrants 1,112,398 1,112,398 - - 1,112,398 Third anniversary payment consideration 388,000 388,000 - - 388,000 Forward purchase derivative 7,309,580 7,309,580 - - 7,309,580 Level 1 Level 2 Level 3 As on December 31, 2023 Carrying Fair value Fair value measurement using Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 4,888,769 $ 4,888,769 $ 4,888,769 $ - $ - Forward purchase receivables 4,584,221 4,584,221 4,584,221 - - Loans 330,579 363,561 - - 363,561 Liabilities Deferred consideration 2,889,792 2,889,792 2,889,792 - - Senior secured promissory note 14,011,166 12,750,204 - - 12,750,204 Public warrants 481,850 481,850 481,850 - - Private placement warrants 25,070 25,070 - - 25,070 PIPE warrants 273,124 273,124 - - 273,124 Abaca warrants 3,384,085 3,384,085 - - 3,384,085 Forward purchase derivative 7,309,580 7,309,580 - - 7,309,580 Third anniversary payment consideration 810,000 810,000 - - 810,000 The change in the assets measured at fair value on a recurring basis for which the Company has utilized Level 3 inputs to determine fair value are presented in the following table: Schedule of Fair Value Assets Measured on Recurring Basis PIPE Abaca Private Third Forward For the period ended September 30, 2024 PIPE Abaca Private Third Forward Balance as at December 31, 2023 $ 273,124 $ 3,384,085 $ 25,070 $ 810,000 $ 7,309,580 Fair value adjustment (83,904 ) (1,115,653 ) (4,755 ) (216,000 ) - Balance as at the March 31, 2024 $ 189,220 $ 2,268,432 $ 20,314 $ 594,000 $ 7,309,580 Fair value adjustment (66,801 ) (929,796 ) (4,014 ) (243,000 ) - Balance at the June 30, 2024 $ 122,419 $ 1,338,636 $ 16,301 $ 351,000 $ 7,309,580 Fair value adjustment (36,192 ) (226,238 ) (6,942 ) 37,000 - Balance at the September 30, 2024 $ 86,227 $ 1,112,398 $ 9,359 $ 388,000 $ 7,309,580 PIPE Abaca Private Third Forward For the period ended September 30, 2023 PIPE Abaca Private Third Forward Balance as at December 31, 2022 $ 286,300 $ - $ 19,110 $ - $ 7,309,580 Fair value adjustment (211,538 ) - (11,157 ) - - Balance as at the March 31, 2023 $ 74,762 $ - $ 7,953 $ - $ 7,309,580 Fair value adjustment (5,931 ) - (1,158 ) - - Balance at the June 30, 2023 $ 68,831 - $ 6,795 - $ 7,309,580 Fair value adjustment 181,528 - 29,825 - - Balance at the September 30, 2023 $ 250,359 - $ 36,620 - 7,309,580 As of September 30, 2024 and on December 31, 2023, the valuation of Private Placement Warrants, PIPE warrants, and Abaca warrants was carried out using the Black-Scholes model, while the fair value of the Abaca third anniversary payment consideration was determined using the Black Scholes Merton Option pricing model. As of September 30, 2024 and December 31, 2023, these warrants were valued using Level 3 inputs. As of December 31, 2023, the Company assessed the fair value of its Forward Purchase Agreement (FPA) derivative utilizing a Monte Carlo Simulation within a risk-neutral setting, which is a particular instance of the Income Approach, based on calculations from December 31, 2022. Throughout the periods ended September 30, of 2023 and 2024, there were no notable alterations in risk factors that would impact the valuation of the FPA derivative. Consequently, management retained the December 31, 2022, valuation for December 31, 2023 and September 30, 2024. The Company will continue to monitor the fair value of the forward option derivative each reporting period with subsequent revisions to be recorded in the Statements of Operations. During the period ended September 30, 2023 and 2024, there were no changes in the classification of financial instruments within Level 2 and Level 3 of the fair value hierarchy. The following table provides quantitative information regarding Level 3 fair value measurements inputs as it relates to the private placement warrants and public warrants as of their measurement dates: Schedule of Level 3 Fair Value Measurement Inputs PIPE Private Third Abaca PIPE Private Third Abaca September 30, 2024 December 31, 2023 PIPE Private Third Abaca PIPE Private Third Abaca Exercise price $ 5 11.5 - 2 $ 5 11.5 - 2 Share Price $ 0.55 0.55 0.55 0.55 $ 1.42 1.42 1.42 1.42 Expected term (years) 2.99 2.99 1.01 4.07 3.74 3.74 1.76 4.84 Volatility 90.00 % 90.00 % 90.00 % 90.00 % 62.95 % 62.95 % 62.95 % 62.95 % Risk-free rate 4.59 % 4.59 % 4.59 % 4.31 % 4.25 % 4.25 % 4.25 % 4.25 % Warrants and rights outstanding, measurement input 4.59 % 4.59 % 4.59 % 4.31 % 4.25 % 4.25 % 4.25 % 4.25 % The following table provides quantitative information regarding Level 3 fair value measurements inputs as it relates to the forward purchase derivatives as of their measurement dates on September 30, 2024 and December 31, 2023: Schedule of Level 3 Fair Value Measurements Inputs September 30, 2024 December 31, 2023 Reset Price $ 1.25 $ 1.25 Expected term (years) 0.99 1.74 Additional Maturity Consideration per share $ 2.00 $ 2.00 Volatility 46 % 46 % Risk-free rate 4.2 % 4.2 % Risk-adjusted discount rate 13.4 % 13.4 % Derivative liability, measurement input 13.4 % 13.4 %

Tax

Tax	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Tax	Note 17. Tax For the nine months ended September 30, 2024, the Company recorded income tax expense of $ 55,579 24.97 21.00 43,802,927 43,829,019 The Company recognizes income tax benefits from uncertain tax positions where the realization of the ultimate benefit is uncertain. As of both September 30, 2024, and December 31, 2023, the Company has no unrecognized income tax benefits.

401(k) Plan

401(k) Plan	9 Months Ended
	Sep. 30, 2024
Retirement Benefits [Abstract]
401(k) Plan	Note 18. 401(k) Plan The Company offers to all employees a tax-qualified retirement contribution plan, with the Company’s 100 4 28,853 92,800 14,866 48,955

Stockholders_ Equity

Stockholders’ Equity	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Stockholders’ Equity	Note 19. Stockholders’ Equity Preferred Stock The Company is authorized to issue 1,250,000 0.0001 111 1,101 10.00 (i) 80% of the volume weighted average price of the Class A Common Stock for the prior five trading days and (ii) $2.00 (the “Floor Price”), provided that, so long as a preferred stock holders continues to hold any preferred shares, such preferred stock holder will be entitled to receive the aggregate shares of Class A Common Stock that would be issuable based upon its initial purchase of preferred stock at the adjusted Conversion Price. 2.00 1.25 Common Stock The Company is authorized to issue up to 130,000,000 .0001 55,673,327 54,563,372 3,667,377 2022 Equity Incentive Plan Share-based compensation expense recognized in the nine months ended September 30, 2024 and September 30, 2023 totaled $ 1,551,923 2,951,336 Share-based compensation expense recognized in the three months ended September 30, 2024 and September 30, 2023 totaled $ 387,662 422,294 The 2022 Equity Incentive Plan was approved by the Company’s stockholders on June 28, 2022. The 2022 Plan permits the grant of incentive stock options, non-qualified stock options, stock appreciation rights, restricted stock, restricted stock units, stock bonus awards, and performance compensation awards. The Company has not issued stock appreciation rights, restricted stock, stock bonus awards, or performance compensation awards in the nine months ended September 30, 2024 and September 30, 2023. Stock Options Stock options are awarded to encourage ownership of the Company’s Class A Common Stock by employees and to provide increased incentive for employees to render services and to exert maximum effort for the success of the Company. The Company’s incentive stock options generally permit net-share settlement upon exercise. The option exercise price, vesting schedule and exercise period are determined for each grant by the administrator (person appointed by board to administer the stock plans) of the applicable plan. The Company’s stock options generally have a 10 The assumptions used to determine the fair value of options granted in the nine months ended September 30, 2024, using the Black-Scholes-Merton model are as follows: Schedule of Fair Value of Options Granted Black-Scholes-Merton Model Dividend yield - % Risk-free interest rate 3.62 4.23 % Expected volatility (weighted-average and range, if applicable) 100 % Expected term 6 6.5 The expected term of the options granted is calculated based on the simplified method by taking average of contractual term and vesting period the awards. The shares and the redeemable warrants of the Company were listed on the stock exchange for a limited period of the time and the share price has also dropped significantly from the date of listing. Based on these factors Management has considered the expected volatility at 100 A summary of the Company’s stock option activities and related information for the nine months ended September 30, 2024 is as follows: Schedule of Stock Option and Related Information Stock Option No. of Stock Weighted- Weighted- December 31, 2023 2,286,010 $ 5.43 1.65 Granted - - - Exercised - - Expired - - - Cancelled / Forfeited (97,720 ) 3.87 - September 30, 2024 2,188,290 5.50 0.90 A summary of the Company’s stock option activities and related information for the nine months ended September 30, 2023 is as follows: Stock Option No. of Stock Weighted- Weighted- December 31, 2022 2,170,000 $ 3.53 2.02 Granted 336,730 1.03 2.76 Exercised - - - Expired - - - Cancelled / Forfeited (251,880 ) 3.62 - September 30, 2023 2,254,850 $ 3.15 1.90 The following options were outstanding at their respective exercise price: Schedule of Options Outstanding Exercise price options outstanding September 30, 2024 September 30, 2023 $1.56 365,290 359,355 $2.58 350,000 350,000 $4.00 223,000 295,495 $6.67 1,250,000 1,250,000 Total 2,188,290 2,254,850 Restricted Stock Units (“RSUs”) A summary of the Company’s RSU activities and related information for the nine months ended September 30, 2024 is as follows: Schedule of Restricted Stock Units Restricted Stock Units No. of RSU Weighted- Weighted- December 31, 2023 323,500 $ 0.98 2.00 Granted - - - Vested (107,833 ) 1.31 - Expired - - - Cancelled / Forfeited (5,533 ) - - September 30, 2024 210,133 $ 1.31 1.25 A summary of the Company’s RSU activities and related information for the nine months ended September 30, 2023 is as follows: Restricted Stock Units No. of RSU Weighted- Weighted- December 31, 2022 - $ - - Granted 1,600,028 0.99 2.76 Vested - - - Expired - - - Cancelled / Forfeited (10,300 ) 1.31 - September 30, 2023 1,589,728 $ 0.98 2.25 The following RSU were outstanding at their respective vest price: Schedule of Exercise Price of Restricted Stock Units Vest price RSU outstanding September 30, 2024 September 30, 2023 $1.31 210,133 1,589,728 Total 210,133 1,589,728 Stock-Based Compensation to Vendor On September 3, 2024, the Company issued 242,326 0.619 150,000

Subsequent events

Subsequent events	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent events	Note 20. Subsequent events As previously disclosed by the Company in a Current Report on Form 8-K filed on April 8, 2024, the Company received a notification letter from the listing qualifications department staff (the “Staff”) of The Nasdaq Stock Market LLC (“Nasdaq”) notifying the Company that for the 30 prior consecutive business days, the Company did not maintain a minimum bid price requirement for continued listing on The Nasdaq Capital Market under Nasdaq Marketplace Rule 5550(a)(2), requiring a minimum bid price of $1.00 per share (the “Minimum Bid Price Requirement”) for its Class A Common Stock, $0.0001 par value per share (the “Common Stock”), and thus, the Company no longer met the Minimum Bid Price Requirement. On October 3, 2024, the Company received notice from Nasdaq Staff advising that the Company is eligible for an additional 180 calendar day period, or until March 31, 2025, to regain compliance with Nasdaq’s Minimum Bid Price Requirement based on the Company meeting the continued listing requirement for market value of publicly held shares and all other applicable requirements for initial listing on The Nasdaq Capital Market with the exception of the bid price requirement, and the Company’s written notice of its intention to cure the deficiency during the second compliance period by effecting a reverse stock split, if necessary. If at any time before March 31, 2025, the bid price of the Common Stock closes at $1.00 per share or more for a minimum of 10 consecutive business days As reported on its Current Report on Form 8-K, on October 17, 2024 the Company caused a declaratory judgment complaint to be filed in the District Court for the City and County of Denver, Colorado, captioned SHF Holdings, Inc. v. Daniel Roda, Gregory W. Ellis, and James R. Carroll, Case No. 2024CV33187, Denver County District Court (“Declaratory Judgement Complaint”). The Declaratory Judgement Complaint was filed related to the Amended Abaca Merger Agreement, dated October 26, 2023. On November 4, 2024, in connection with the Declaratory Judgment Complaint, the Company filed a motion with the court requesting that the court authorize the Company to deposit the $ 3,000,000

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Significant Accounting Policies	i. Significant Accounting Policies The accompanying unaudited interim condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and results of operations included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2023, filed with the Securities and Exchange Commission (the “SEC”). Refer to Note 2 to the Company’s Annual Report on Form 10-K for a description of the Company’s significant accounting policies. The Company has included disclosures below regarding basis of presentation and other accounting policies that (i) are required to be disclosed quarterly, (ii) have material changes, or (iii) the Company views as critical as of the date of this report.
Basis of Presentation	ii. Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) for interim financial information and the rules and regulations of the SEC. The accompanying unaudited condensed consolidated financial statements contain all normal and recurring adjustments necessary to state fairly the consolidated financial condition, results of operations, statements of shareholders’ equity, and cash flows of the Company for the interim periods presented. Except as otherwise disclosed, all such adjustments consist only of those of a normal recurring nature. Operating results for the three and nine months ended September 30, 2024, are not necessarily indicative of the results that may be expected for the current year ending December 31, 2024 or other future interim periods. The financial data presented herein should be read in conjunction with the audited consolidated financial statements and accompanying notes as of and for the year ended December 31, 2023, included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023, filed with the SEC (the “2023 Form 10-K”). The Company has made certain immaterial reclassifications to the statements of operations for the three and nine months ended September 30, 2023, to conform to the presentation for the three and nine months ended September 30, 2024. These reclassifications, totaling $ 197,307 581,315 The condensed consolidated financial statements include the accounts of SHF Holdings, Inc. and its subsidiaries where the Company have controlling financial interests. All intercompany balances and transactions have been eliminated. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to the rules and regulations of the SEC and the instructions to Form 10-Q.
Concentrations of Risk	iii. Concentrations of Risk The Company’s financial instruments that are exposed to concentrations of credit risk consist primarily of cash. Cash balances are maintained substantially in accounts at PCCU, which are insured by the National Credit Union Share Insurance Fund (“NCUSIF”) up to regulatory limits. From time to time, cash balances may exceed the NCUSIF insurance limit. The Company has not experienced any credit losses associated with its cash balances in the past. In addition to providing compliance and related services for its financial institution partners, the Company offers services to businesses operating primarily in the cannabis industry as well as businesses offering cannabis adjacent services. Cannabis remains illegal under federal law, and therefore, strict enforcement of federal laws regarding cannabis would likely result in the Company inability to execute our business plan. Currently the Company substantially relies on PCCU to hold customer deposits and fund its originated loans. The majority of the Company’s revenue is generated by deposits and loans hosted by PCCU pursuant to a commercial alliance agreement dated March 29, 2023 between PCCU and the Company, as previously disclosed as an exhibit to the Form 10-K for the fiscal year ended December 31, 2023 (the “PCCU CAA”). The Company had only one loan on its balance sheet as of September 30, 2024, which comprises 100% 10%
Use of Estimates	iv. Use of Estimates The preparation of the unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the unaudited condensed consolidated financial statements and accompanying notes. Material estimates that are particularly subject to change in the near term include the determination of the allowance for credit losses, indemnification liabilities, useful lives of intangibles and the fair value of financial instruments. Actual results could differ from the estimates.
Segments	v. Segments We have determined that our Chief Executive Officer (“CEO”) serves as the Chief Operating Decision Maker (“CODM”), who regularly reviews the financial performance of the business on a consolidated basis for the purposes of allocating resources and evaluating financial performance. The Company operates as one reportable segment and one operating segment, which focuses on providing financial services, particularly tailored to the cannabis industry. In making this determination, we consider factors such as the nature of our operating activities, the organizational and reporting structure, and the information reviewed by the CODM to evaluate and allocate resources effectively. All of our assets are located within the United States.
Liquidity and Going Concern	vi. Liquidity and Going Concern As of September 30, 2024, the Company had $ 5,861,475 2,520,441 4,888,769 135,355 69,091,050 71,569,821 176,909 802,013 For the nine months ended September 30, 2024, the Company reported positive operating income. However, considering the historical data, where the Company experienced negative operating income and negative net working capital, management acknowledges the need to closely evaluate the financial performance in upcoming quarters to mitigate any going concern risks. As of September 30, 2024, due to these historical trends, there is substantial doubt about the Company’s ability to continue as a going concern for at least twelve months from the date these unaudited condensed consolidated financial statements were issued. If the Company is not able to sustain its present level of operations, it may be forced to make reductions in spending, extend payment terms with suppliers, liquidate assets where possible, or suspend or curtail planned expansion programs. Any of these actions could materially harm the Company’s business, results of operations and future prospects. The accompanying unaudited condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business, and do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or amounts and classification of liabilities that may result should the Company not continue as a going concern as a result of this uncertainty.
Recently Issued Accounting Standards	vii. Recently Issued Accounting Standards From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board, or FASB, or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective are not expected to have a material impact on the Company’s financial position or results of operations upon adoption. Adopted Standards Current Expected Credit Losses (“CECL”) In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which introduces a model based on expected losses to estimate credit losses for most financial assets and certain other instruments. In November 2019, the FASB issued ASU No. 2019-10 Financial Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842). The update allows the extension of the initial effective date for entities which have not yet adopted ASU No. 2016-02. The standard is effective for annual reporting periods beginning after December 15, 2022 for private companies and SEC filers classified as smaller reporting entities, with early adoption permitted. Entities apply the standard’s provisions by recording a cumulative effect adjustment to retained deficit. The Company has adopted ASU 2016-13 as of January 1, 2023, utilizing the modified retrospective method. CECL Transition Impact: The table below provides details on the transition impacts of adopting CECL. Other balance sheet lines not presented were not affected by CECL. CECL Transition Impact: Schedule of Current Expected Credit Losses Transition Impact Assets December 31, Transition January 1, Loans receivable, gross $ 1,432,560 $ - $ 1,432,560 Less: Allowance for credit loss (21,488 ) (14,980 ) (36,468 ) $ 1,411,072 $ (14,980 ) $ 1,396,092 Liabilities & Equity December 31, Transition January 1, Indemnity liability $ 499,465 $ 566,341 $ 1,065,806 Retained deficit (39,695,281 ) (581,321 ) (40,276,602 ) $ (39,195,816 ) $ (14,980 ) $ (39,210,796 ) Troubled Debt Restructurings and Vintage Disclosures This Accounting Standard Update (ASU 2022-02) eliminates the recognition and measurement guidance on troubled debt restructurings for creditors that have adopted ASC 326 and requires them to make enhanced disclosures about loan modifications for borrowers experiencing financial difficulty. The new guidance also requires public business entities to present current period gross write-offs (on a current year-to-date basis for interim-period disclosures) by year of origination in their vintage disclosures. For entities that have adopted ASU 2016-13, this ASU is effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company has adopted this standard as of January 1, 2023 and the ASU has not had a material impact on the Company’s unaudited condensed consolidated financial statements. Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions This Accounting Standard Update (ASU 2022-03) clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered when measuring fair value. Recognizing a contractual restriction on the sale of an equity security as a separate unit of account is not permitted. This ASU is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. The Company has adopted this standard as of January 1, 2024 and the ASU has not had a material impact on the Company’s unaudited condensed consolidated financial statements. Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848 This Accounting Standard Update (ASU 2022-06) defers the Sunset Date of ASC Topic 848, Reference Rate Reform (Topic 848), which provides temporary optional relief in accounting for the impact of Reference Rate Reform. This ASU is effective upon issuance (December 21, 2022) and generally can be applied through December 31, 2024. This ASU has not had a material impact on the Company’s unaudited condensed consolidated financial statements. Investments-Equity Method and Joint Ventures In March 2023, the FASB issued ASU 2023-02, Investments-Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures using the Proportional Amortization Method. The FASB issued final guidance allowing entities to apply the proportional amortization method to equity investments in all tax credit programs that meet the conditions in ASC 323-740, rather than just investments in qualified affordable projects that generate low income housing tax credits, as was required under the legacy guidance. The guidance is effective for public business entities for fiscal years beginning after December 15, 2023 and interim periods within those fiscal years. This ASU has not had a material impact on the Company’s unaudited condensed consolidated financial statements. Standards Pending to be Adopted Business Combinations-Joint Venture Formations In August 2023, the FASB issued 2023-05, Business Combinations-Joint Venture Formations (Subtopic 805-60); Recognition and Initial Measurement. This ASU contains guidance requiring certain joint ventures to apply a new basis of accounting upon formation by recognizing and initially measuring most of their assets and liabilities at fair value. This guidance is effective for all joint venture formations with a formation date on or after January 1, 2025. Early adoption is permitted. Joint Ventures formed before the effective date have the option to apply it retrospectively, while those formed after the effective date are required to apply it prospectively. The Company does not expect this ASU to have a material impact on its unaudited condensed consolidated financial statements. Disclosure Improvements, “Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative.” In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements, “Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative”. This ASU amends the disclosure or presentation requirements related to various subtopics in the FASB codification. The effective date for each amendment will be the date on which the SEC’s removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. For all other entities, the amendments will be effective two years later. The amendments in this Update should be applied prospectively. For all entities, if by June 30, 2027, the SEC has not removed the applicable requirement from Regulation S-X or Regulation S-K, the pending content of the related amendment will be removed from the codification and will not become effective for any entity. The Company does not expect this ASU to have a material impact on its unaudited condensed consolidated financial statements. Segment Reporting In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280). This ASU requires public entities to provide disclosures of significant segment expenses and other segment items. It also requires public entities to provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required annually. Public entities with a single reportable segment will have to provide all the disclosures required by ASC 280, including the significant segment expense disclosures. This guidance is applied retrospectively to all periods presented, unless it is impractical. This ASU applies to all public entities and is effective for fiscal years beginning after December 15, 2023, and for interim periods beginning after December 15, 2024. Early adoption is permitted. The Company does not expect this ASU to have a material impact on its unaudited condensed consolidated financial statements. Income Taxes In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740). This ASU requires public business entities to disclose in their rate reconciliation table additional categories of information about income taxes paid, including certain disclosures that would be disaggregated by jurisdiction and other categories. This ASU is effective for fiscal years after December 15, 2024. Early adoption would be permitted. The Company does not expect this ASU to have a material impact on its unaudited condensed consolidated financial statements. ASU 2024-01: Compensation—Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards ASU 2024-01 clarifies the scope applications of profits interest awards by adding illustrative guidance to ASC 718 “Compensation-Stock Compensation.” The amendments in the ASU apply to all reporting entities that account for profits interest awards as compensation to employees or non-employees in return for goods or services. The term “profits interest” is not explicitly defined in U.S. GAAP. Rather, an IRS Revenue Procedure (Rev Proc 93-27) defines a “Profits Interest” as a “partnership interest other than a capital interest.” Unlike a capital interest, which provides rights to existing net assets of an entity, a profits interest only provides rights to future profits and/or equity appreciation of an entity. This distinction, along with other terms, conditions and characteristics of profits interests often complicates accounting decisions for profits interests, leading to diversity in practice whether to account for profits interests under ASC 718 or other U.S. GAAP. The ASU introduces four (4) illustrative examples of fact patterns that demonstrate how an entity would apply the scope guidance in paragraph 718-10-15-3 to a profits interest or similar award with certain features. The ASUs are effective for public entities for fiscal years beginning after December 15, 2024, including interim periods within those years. For all other entities, adoption is required for fiscal years beginning after December 15, 2025. Early adoption is permitted. The Company does not expect this ASU to have a material impact on its unaudited condensed consolidated financial statements. ASU 2024-02: Codification Improvements—Amendments to Remove References to the Concepts Statements The ASU contains amendments to the Codification that remove references to various FASB Concepts Statements. The FASB has a standing project on its agenda to address suggestions received from stakeholders on the Accounting Standards Codification and other incremental improvements to U.S. GAAP. This effort facilitates Codification updates for technical corrections such as conforming amendments, clarifications to guidance, simplifications to wording or the structure of guidance and other minor improvements. In the Board’s view, removing all references to Concept Statements in the guidance will simplify the codification and draw a distinction between authoritative and non-authoritative literature. The amendments in the Update are effective for public business entities for fiscal years beginning after December 15, 2024. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2025. The Company does not expect this ASU to have a material impact on its unaudited condensed consolidated financial statements.

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Schedule of Current Expected Credit Losses Transition Impact	Schedule of Current Expected Credit Losses Transition Impact Assets December 31, Transition January 1, Loans receivable, gross $ 1,432,560 $ - $ 1,432,560 Less: Allowance for credit loss (21,488 ) (14,980 ) (36,468 ) $ 1,411,072 $ (14,980 ) $ 1,396,092 Liabilities & Equity December 31, Transition January 1, Indemnity liability $ 499,465 $ 566,341 $ 1,065,806 Retained deficit (39,695,281 ) (581,321 ) (40,276,602 ) $ (39,195,816 ) $ (14,980 ) $ (39,210,796 )

Deferred Consideration (Tables)

Deferred Consideration (Tables)	9 Months Ended
	Sep. 30, 2024
Deferred Consideration
Schedule of Change in Deferred Consideration	The change in the amount of deferred consideration from January 1, 2023, to September 30, 2024, is as follows: Schedule of Change in Deferred Consideration Stock Cash Third Anniversary January 1, 2023 $ 11,456,639 $ 5,650,775 $ - Less: Working capital adjustment (108,691 ) - - Less: Issuance of shares and payment to shareholders (4,085,075 ) (3,000,000 ) - Less: Issuance of Abaca warrants (1,643,699 ) - - Less: Issuance of third anniversary payment consideration (430,000 ) - 430,000 Less: Gain recognized in the consolidated statements of operations (5,645,107 ) - - Add: Fair value adjustment 455,933 239,017 380,000 December 31, 2023 - 2,889,792 810,000 Add: Fair value adjustment - 94,741 (422,000 ) September 30, 2024 $ - $ 2,984,533 $ 388,000

Goodwill and Finite-lived Int_2

Goodwill and Finite-lived Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite Lived Intangible Assets	Following is a summary of the Company’s finite-lived intangible assets as of September 30, 2024 and December 31, 2023: Schedule of Finite Lived Intangible Assets Remaining Life in December 31, Acquired in Amortization Impairment September 30, Market related intangible assets 6.12 $ 65,216 $ - $ 7,126 $ - $ 58,090 Customer relationships 8.12 56,775 - 4,805 - 51,970 Developed technology 5.12 3,599,754 - 460,355 - 3,139,399 Total intangible assets $ 3,721,745 $ - $ 472,286 $ - $ 3,249,459 Remaining Life in December 31, Acquired in Amortization Impairment December 31, Market related intangible assets 6.87 $ 2,066,918 $ - $ 136,034 1,865,668 $ 65,216 Customer relationships 8.87 1,974,795 - 103,225 1,814,795 56,775 Developed technology 5.87 6,579,374 - 960,619 2,019,001 3,599,754 Total intangible assets $ 10,621,087 $ - $ 1,199,878 5,699,464 $ 3,721,745

Loans Receivable (Tables)

Loans Receivable (Tables)	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Schedule of Commercial Real Estate Loans Receivable	Commercial real estate loans receivable, net consist of the following: Schedule of Commercial Real Estate Loans Receivable September 30, December 31, Commercial real estate loans receivable, gross $ 396,405 $ 404,577 Allowance for credit losses (8,885 ) (10,723 ) Commercial real estate loans receivable, net 387,520 393,854 Current portion (13,091 ) (12,391 ) Noncurrent portion $ 374,429 $ 381,463
Schedule of Allowance For Loan Losses	The allowance for credit losses consists of the following activity for the three and nine months ended September 30, 2024 and September 30, 2023: Schedule of Allowance For Loan Losses Three months ended September 30, 2024 2023 Allowance for credit losses Beginning balance $ 8,833 $ 19,169 Cumulative effect from adoption of CECL - - Charge-offs - - Recoveries - - (Benefit)/ Provision 52 (4,736 ) Ending balance $ 8,885 $ 14,433 Nine months ended September 30, 2024 2023 Allowance for credit losses Beginning balance $ 10,723 $ 21,488 Cumulative effect from adoption of CECL - 14,980 Charge-offs - - Recoveries - - (Benefit)/ Provision (1,838 ) (22,035 ) Ending balance $ 8,885 $ 14,433 September 30, September 30, Loans receivable: Individually evaluated for an allowance for credit loss $ - $ - Collectively evaluated for an allowance for credit loss 396,405 407,535 396,405 $ 407,535 Allowance for credit losses: Individually evaluated for an allowance for credit loss $ - $ - Collectively evaluated for an allowance for credit loss 8,885 14,433 8,885 $ 14,433
Schedule of Risk Rating	The carrying value, excluding the CECL Reserve, of the Company’s loans held at carrying value within each risk rating is as follows: Schedule of Risk Rating Risk rating September 30, December 31, 4 $ - $ 404,577 6 396,405 - Grand total $ 396,405 $ 404,577

Indemnification Liability (Tabl

Indemnification Liability (Tables)	9 Months Ended
	Sep. 30, 2024
Indemnification Liability
Schedule of Outstanding Amounts	Schedule of Outstanding Amounts September 30, December 31, Secured term loans $ 53,935,225 $ 55,215,013 Unsecured loans and lines of credit 897,170 431,640 Total loans funded by PCCU $ 54,832,395 $ 55,646,653
Schedule of Indemnity Liability	The indemnity liability activity are as follows: Schedule of Indemnity Liability 2024 2023 Nine months ended September 30, 2024 2023 Beginning balance $ 1,382,408 $ 499,465 Cumulative effect from adoption of CECL - 566,341 Charge-offs - - Recoveries - - (Benefit)/ Provision (156,748 ) 399,649 Ending balance $ 1,225,660 $ 1,465,455
Schedule of Indemnified Loans Risk Rating	The carrying value, excluding the CECL Reserve, of the Company’s indemnified loans held at carrying value within each risk rating is as follows: Schedule of Indemnified Loans Risk Rating Risk rating September 30, December 31, 3 $ 9,865,187 $ 10,100,000 4 2,981,751 3,431,640 5 25,980,436 28,115,013 6 12,016,208 10,900,000 7 3,988,813 3,100,000 Grand total $ 54,832,395 $ 55,646,653
Schedule of Provision for Loan Losses	The provision (benefit) for credit losses on the statement of operations consists of the following activity for the three months ended September 30, 2024 and September 30, 2023: Schedule of Provision for Loan Losses Commercial Indemnity Total Commercial Indemnity Total September 30, 2024 September 30, 2023 Commercial Indemnity Total Commercial Indemnity Total Provision (benefit) $ 52 7,397 7,449 $ (4,736 ) $ (196,196 ) $ (200,932 ) The provision (benefit) for credit losses on the statement of operations consists of the following activity for the nine months ended September 30, 2024 and September 30, 2023: Commercial Indemnity Total Commercial Indemnity Total September 30, 2024 September 30, 2023 Commercial Indemnity Total Commercial Indemnity Total Provision (benefit) $ (1,838 ) (156,748 ) (158,586 ) $ (22,035 ) $ 399,649 $ 377,614

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consist of the following: Schedule of Property and Equipment September 30, December 31, Equipment $ 45,397 $ 45,397 Software 51,692 51,692 Improvement 71,635 71,635 Office furniture 215,504 215,504 Property and equipment, gross 384,228 384,228 Less: accumulated depreciation (379,077 ) (300,008 ) Property and equipment, net $ 5,151 $ 84,220

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2024
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Schedule of Revenue from Operations	The revenue from the PCCU CAA recognized in the statements of operations consists of the following for the periods ended September 30, 2024, and September 30, 2023: Schedule of Revenue from Operations Three months ended Nine months ended September 30, September 30, 2024 2023 2024 2023 Account servicing agreement $ - $ - $ - $ 3,261,284 Commercial Alliance Agreement 3,130,486 3,380,128 10,194,593 6,791,346 Total $ 3,130,486 $ 3,380,128 $ 10,194,593 $ 10,052,630 Revenue $ 3,130,486 $ 3,380,128 $ 10,194,593 $ 10,052,630
Schedule of Operating Expense from Operations	The operating expenses from the PCCU CAA recognized in the statements of operations consists of the following for the periods ended September 30, 2024, and September 30, 2023: Schedule of Operating Expense from Operations Three months ended Nine months ended September 30, September 30, 2024 2023 2024 2023 Support services agreement $ - $ - $ - $ 378,730 Loan servicing agreement - - - 11,928 Commercial Alliance Agreement 262,761 328,668 837,906 812,790 Total $ 262,761 $ 328,668 $ 837,906 $ 1,203,448 Operating expense $ 262,761 $ 328,668 $ 837,906 $ 1,203,448
Schedule of Outstanding Balances from Balance Sheet	The outstanding balances associated with PCCU disclosed in the balance sheet are as follows: Schedule of Outstanding Balances from Balance Sheet September 30, December 31, Accounts receivable $ 966,643 $ 2,095,320 Accounts payable 106,593 577,315 Senior Secured Promissory Note (Refer to Note 9 to the unaudited condensed consolidated financial statements) 11,768,630 14,011,166
Loan Servicing Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Schedule of Demonstrated Deposit Capacity	The schedule below demonstrates the ratio of CRB related loans funded by PCCU to the relative lending limits: Schedule of Demonstrated Deposit Capacity September 30, December 31, CRB related deposits $ 89,002,717 $ 129,350,998 Capacity at 60% 53,401,630 77,610,599 PCCU net worth 83,053,443 81,087,746 Capacity at 1.3125 109,007,644 106,427,667 Limiting capacity 53,401,630 77,610,599 PCCU loans funded 53,935,225 55,660,039 Amounts available under lines of credit 897,170 525,000 Incremental capacity * $ (1,430,765 ) $ 21,425,560 * If the loans funded by PCCU exceed the limiting capacity, the PCCU CAA specifies that PCCU will be unable to fund additional loans until the incremental capacity is positive.

Senior Secured Promissory Note

Senior Secured Promissory Note (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of Senior Secured Promissory Note	Schedule of Senior Secured Promissory Note September 30, December 31, Senior Secured Promissory Note (current) $ 3,105,906 $ 3,006,991 Senior Secured Promissory Note (long term) 8,662,724 11,004,175 Total $ 11,768,630 $ 14,011,166
Schedule of Outstanding Amount on Debt	The repayment schedule of the outstanding principal amount of the PCCU Note as of September 30, 2024, is as follows: Schedule of Outstanding Amount on Debt Year of payment 2024 $ 764,457 2025 3,138,931 2026 3,274,966 2027 3,416,896 2028 1,173,380 Grand total $ 11,768,630

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Schedule of Lease Cost	Schedule of Lease Cost Three months ended Nine months ended September 30, September 30, 2024 2023 2024 2023 Operating lease cost $ - $ - $ - $ - Short-term lease cost 66,170 87,951 199,805 246,694 Total Lease Cost $ 66,170 $ 87,951 $ 199,805 $ 246,694
Schedule of Right of Use Assets	Schedule of Right of Use Assets September 30, December 31, ROU assets that are related to lease properties are presented as follows: Beginning balance $ 859,861 $ 1,016,198 Additions to right-of-use assets - - Amortization charge for the period (117,252 ) (156,337 ) Lease modifications - - Ending balance $ 742,609 $ 859,861 Further information related to leases is as follows: Weighted-average remaining lease term 2.67 3.42 Weighted-average discount rate 6.87 % 6.87 %
Schedule of Future Minimum Lease Payments	Future minimum lease payments as of September 30, 2024, and December 31, 2023, are as follows: Schedule of Future Minimum Lease Payments September 30, December 31, 2024 2023 Year 2024 $ 53,680 $ 197,520 2025 217,925 217,925 2026 222,275 222,275 2027 226,705 226,705 2028 231,216 231,216 Thereafter 117,709 117,710 Total future minimum lease payments $ 1,069,510 $ 1,213,351 Less: Imputed interest 156,302 205,358 Operating lease liabilities 913,208 1,007,993 Less: Current portion 159,408 132,546 Non-current portion of lease liabilities $ 753,800 $ 875,447

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregated Revenue	Revenue by type are as follows: Schedule of Disaggregated Revenue Three months ended 2024 2023 Deposit, activity, onboarding income $ 1,646,888 $ 2,233,203 Safe Harbor Program income 19,230 7,312 Investment income 475,011 1,186,246 Loan interest income 1,341,501 906,213 Total Revenue $ 3,482,630 $ 4,332,974 Nine months ended 2024 2023 Deposit, activity, onboarding income $ 4,949,478 $ 7,036,444 Safe Harbor Program income 57,690 48,140 Investment income 1,749,447 4,023,940 Loan interest income 4,814,349 1,977,337 Total Revenue $ 11,570,964 $ 13,085,861

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Schedule of Earning Per Shares, Basic and Diluted	Schedule of Earning Per Shares, Basic and Diluted For the three month period ended September 30, 2024 2023 Net Income/ (loss) $ 353,817 $ (748,067 ) Weighted average shares outstanding – basic 55,501,354 49,257,988 Basic net income/ (loss) per share $ 0.01 $ (0.02 ) Weighted average shares outstanding – diluted 56,550,287 49,257,988 Diluted net income/ (loss) per share $ 0.01 $ (0.02 ) For the nine month period ended September 30, 2024 2023 Net Income/ (loss) $ 3,345,020 $ (19,766,081 ) Weighted average shares outstanding – basic 55,382,066 38,725,273 Basic net income/ (loss) per share $ 0.06 $ (0.51 ) Weighted average shares outstanding – diluted 56,430,999 38,725,273 Diluted net income/ (loss) per share $ 0.06 $ (0.51 )
Schedule of Weighted Average Shares Outstanding - Basic And Diluted	Schedule of Weighted Average Shares Outstanding - Basic And Diluted Weighted average shares calculation – basic Three months ended September 30, Nine months ended September 30, 2024 2023 2024 2023 Company public shares 3,926,598 3,926,598 3,926,598 3,926,598 Company initial stockholders 3,403,175 3,403,175 3,403,175 3,403,175 PCCU stockholders 22,586,139 22,586,139 22,586,139 19,016,908 Issuance of Equity for Marketing Services 70,353 - 23,792 - Shares issued for abaca acquisition 7,935,799 2,099,977 7,935,799 2,099,977 Restricted stock units issued 1,308,090 1,000,437 1,308,090 947,036 Conversion of preferred stock 16,271,200 16,241,662 16,198,473 9,331,579 Grand total 55,501,354 49,257,988 55,382,066 38,725,273 Weighted average shares outstanding - basic 55,501,354 49,257,988 55,382,066 38,725,273 Weighted average shares calculation - diluted Three months ended Nine months ended 2024 2023 2024 2023 Shares used in computation of basic earnings per share 55,501,354 49,257,988 55,382,066 38,725,273 Share based payments 210,133 - 210,133 - Shares to be issued to Abaca shareholders 750,000 - 750,000 - Conversion of preferred stock 88,800 - 88,800 - Grand total 56,550,287 49,257,988 56,430,999 38,725,273
Schedule of Share-based equity awards and Warrants Excluded from Computation of Earnings	Certain share-based equity awards and warrants were excluded from the computation of dilutive earnings/ (loss) per share because inclusion of these awards would have had an anti-dilutive effect. The following table reflects the awards excluded. Schedule of Share-based equity awards and Warrants Excluded from Computation of Earnings Three months ended Nine months ended 2024 2023 2024 2023 Warrants 12,036,588 7,036,588 12,036,588 7,036,588 Share based payments 2,209,915 2,588,650 2,209,915 2,588,650 Shares to be issued to Abaca shareholders - 3,811,000 - 3,811,000 Conversion of preferred stock - 6,433,839 - 6,433,839 Grand total 14,246,503 19,870,077 14,246,503 19,870,077

Forward Purchase Agreement (Tab

Forward Purchase Agreement (Tables)	9 Months Ended
	Sep. 30, 2024
Forward Purchase Agreement
Schedule of Forward Purchase Agreement	Schedule of Forward Purchase Agreement As at Shares sold during As at S.no Name of the party Opening Amount Shares Amount Shares Rest price Amount 1 Vellar 971,204 $ 1,214,005 - $ - 971,204 1.25 1,214,005 2 Midtown East 1,517,924 1,897,405 - - 1,517,924 1.25 1,897,405 3 Verdun 1,178,249 1,472,811 - - 1,178,249 1.25 1,472,811 Grand total 3,667,377 $ 4,584,221 - $ - 3,667,377 4,584,221

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis	The following tables summarize financial assets and liabilities recorded at fair value on a recurring basis, by the level of valuation inputs in the fair value hierarchy on September 30, 2024 and December 31, 2023: Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis Total Fair Quoted Significant Total Fair Quoted Significant September 30, 2024 December 31, 2023 Total Fair Quoted Significant Total Fair Quoted Significant Description Liabilities: PIPE warrants $ 86,227 - 86,227 $ 273,124 - 273,124 Public warrants $ 200,100 200,100 - $ 481,850 481,850 - Private placement warrants $ 9,359 - 9,359 $ 25,070 - 25,070 Abaca warrant $ 1,112,398 - 1,112,398 $ 3,384,085 - 3,384,085 Forward purchase derivative liability $ 7,309,580 - 7,309,580 $ 7,309,580 - 7,309,580 Third anniversary payment consideration $ 388,000 - 388,000 $ 810,000 - 810,000 Liabilities $ 388,000 - 388,000 $ 810,000 - 810,000
Schedule of Carrying Amounts and Fair Values of Financial Instruments Measured on a Nonrecurring Basis	The following table presents the carrying amounts and fair values of financial instruments measured on a nonrecurring basis, by the level of valuation inputs in the fair value hierarchy, as of the dates indicated: Schedule of Carrying Amounts and Fair Values of Financial Instruments Measured on a Nonrecurring Basis Level 1 Level 2 Level 3 As on December 31, 2023 Carrying amount Fair value Fair value measurement using Level 1 Level 2 Level 3 Assets Developed Technology $ 3,599,754 3,599,754 - - 3,599,754
Schedule of Finite Lived Intangible Assets Measurement	The following table provides quantitative information regarding Level 3 fair value measurements inputs as it relates to the finite lived intangible assets as of their measurement dates: Schedule of Finite Lived Intangible Assets Measurement As on December 31, 2023 Developed technology Royalty rate 6.50 % Discount rate 14.25 % Estimated useful life 5.87 Tax rate 25 % Fair value measurements inputs 25 %
Schedule of Carrying Amounts and Fair Values of Financial Instruments	The following tables present the carrying amounts and fair values of financial instruments, by the level of valuation inputs in the fair value hierarchy, as of the dates indicated: Schedule of Carrying Amounts and Fair Values of Financial Instruments Level 1 Level 2 Level 3 As on September 30, 2024 Carrying Fair value Fair value measurement using Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 5,861,475 $ 5,861,475 $ 5,861,475 $ - $ - Forward purchase receivables 4,584,221 4,584,221 4,584,221 - - Loans 352,610 361,681 - - 361,681 Liabilities Deferred consideration 2,984,533 2,984,533 2,984,533 - - Senior Secured Promissory note 11,768,630 10,875,318 - - 10,875,318 Public warrants 200,100 200,100 200,100 - - Private placement warrants 9,359 9,359 - - 9,359 PIPE Warrants 86,227 86,227 - - 86,227 Abaca Warrants 1,112,398 1,112,398 - - 1,112,398 Third anniversary payment consideration 388,000 388,000 - - 388,000 Forward purchase derivative 7,309,580 7,309,580 - - 7,309,580 Level 1 Level 2 Level 3 As on December 31, 2023 Carrying Fair value Fair value measurement using Level 1 Level 2 Level 3 Assets Cash and cash equivalents $ 4,888,769 $ 4,888,769 $ 4,888,769 $ - $ - Forward purchase receivables 4,584,221 4,584,221 4,584,221 - - Loans 330,579 363,561 - - 363,561 Liabilities Deferred consideration 2,889,792 2,889,792 2,889,792 - - Senior secured promissory note 14,011,166 12,750,204 - - 12,750,204 Public warrants 481,850 481,850 481,850 - - Private placement warrants 25,070 25,070 - - 25,070 PIPE warrants 273,124 273,124 - - 273,124 Abaca warrants 3,384,085 3,384,085 - - 3,384,085 Forward purchase derivative 7,309,580 7,309,580 - - 7,309,580 Third anniversary payment consideration 810,000 810,000 - - 810,000
Schedule of Fair Value Assets Measured on Recurring Basis	The change in the assets measured at fair value on a recurring basis for which the Company has utilized Level 3 inputs to determine fair value are presented in the following table: Schedule of Fair Value Assets Measured on Recurring Basis PIPE Abaca Private Third Forward For the period ended September 30, 2024 PIPE Abaca Private Third Forward Balance as at December 31, 2023 $ 273,124 $ 3,384,085 $ 25,070 $ 810,000 $ 7,309,580 Fair value adjustment (83,904 ) (1,115,653 ) (4,755 ) (216,000 ) - Balance as at the March 31, 2024 $ 189,220 $ 2,268,432 $ 20,314 $ 594,000 $ 7,309,580 Fair value adjustment (66,801 ) (929,796 ) (4,014 ) (243,000 ) - Balance at the June 30, 2024 $ 122,419 $ 1,338,636 $ 16,301 $ 351,000 $ 7,309,580 Fair value adjustment (36,192 ) (226,238 ) (6,942 ) 37,000 - Balance at the September 30, 2024 $ 86,227 $ 1,112,398 $ 9,359 $ 388,000 $ 7,309,580 PIPE Abaca Private Third Forward For the period ended September 30, 2023 PIPE Abaca Private Third Forward Balance as at December 31, 2022 $ 286,300 $ - $ 19,110 $ - $ 7,309,580 Fair value adjustment (211,538 ) - (11,157 ) - - Balance as at the March 31, 2023 $ 74,762 $ - $ 7,953 $ - $ 7,309,580 Fair value adjustment (5,931 ) - (1,158 ) - - Balance at the June 30, 2023 $ 68,831 - $ 6,795 - $ 7,309,580 Fair value adjustment 181,528 - 29,825 - - Balance at the September 30, 2023 $ 250,359 - $ 36,620 - 7,309,580
Purchase Agreement Option [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Schedule of Level 3 Fair Value Measurements Inputs	The following table provides quantitative information regarding Level 3 fair value measurements inputs as it relates to the forward purchase derivatives as of their measurement dates on September 30, 2024 and December 31, 2023: Schedule of Level 3 Fair Value Measurements Inputs September 30, 2024 December 31, 2023 Reset Price $ 1.25 $ 1.25 Expected term (years) 0.99 1.74 Additional Maturity Consideration per share $ 2.00 $ 2.00 Volatility 46 % 46 % Risk-free rate 4.2 % 4.2 % Risk-adjusted discount rate 13.4 % 13.4 % Derivative liability, measurement input 13.4 % 13.4 %
Warrant [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Schedule of Level 3 Fair Value Measurements Inputs	The following table provides quantitative information regarding Level 3 fair value measurements inputs as it relates to the private placement warrants and public warrants as of their measurement dates: Schedule of Level 3 Fair Value Measurement Inputs PIPE Private Third Abaca PIPE Private Third Abaca September 30, 2024 December 31, 2023 PIPE Private Third Abaca PIPE Private Third Abaca Exercise price $ 5 11.5 - 2 $ 5 11.5 - 2 Share Price $ 0.55 0.55 0.55 0.55 $ 1.42 1.42 1.42 1.42 Expected term (years) 2.99 2.99 1.01 4.07 3.74 3.74 1.76 4.84 Volatility 90.00 % 90.00 % 90.00 % 90.00 % 62.95 % 62.95 % 62.95 % 62.95 % Risk-free rate 4.59 % 4.59 % 4.59 % 4.31 % 4.25 % 4.25 % 4.25 % 4.25 % Warrants and rights outstanding, measurement input 4.59 % 4.59 % 4.59 % 4.31 % 4.25 % 4.25 % 4.25 % 4.25 %

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Schedule of Fair Value of Options Granted Black-Scholes-Merton Model	The assumptions used to determine the fair value of options granted in the nine months ended September 30, 2024, using the Black-Scholes-Merton model are as follows: Schedule of Fair Value of Options Granted Black-Scholes-Merton Model Dividend yield - % Risk-free interest rate 3.62 4.23 % Expected volatility (weighted-average and range, if applicable) 100 % Expected term 6 6.5
Schedule of Stock Option and Related Information	A summary of the Company’s stock option activities and related information for the nine months ended September 30, 2024 is as follows: Schedule of Stock Option and Related Information Stock Option No. of Stock Weighted- Weighted- December 31, 2023 2,286,010 $ 5.43 1.65 Granted - - - Exercised - - Expired - - - Cancelled / Forfeited (97,720 ) 3.87 - September 30, 2024 2,188,290 5.50 0.90 A summary of the Company’s stock option activities and related information for the nine months ended September 30, 2023 is as follows: Stock Option No. of Stock Weighted- Weighted- December 31, 2022 2,170,000 $ 3.53 2.02 Granted 336,730 1.03 2.76 Exercised - - - Expired - - - Cancelled / Forfeited (251,880 ) 3.62 - September 30, 2023 2,254,850 $ 3.15 1.90
Schedule of Options Outstanding	The following options were outstanding at their respective exercise price: Schedule of Options Outstanding Exercise price options outstanding September 30, 2024 September 30, 2023 $1.56 365,290 359,355 $2.58 350,000 350,000 $4.00 223,000 295,495 $6.67 1,250,000 1,250,000 Total 2,188,290 2,254,850
Schedule of Restricted Stock Units	A summary of the Company’s RSU activities and related information for the nine months ended September 30, 2024 is as follows: Schedule of Restricted Stock Units Restricted Stock Units No. of RSU Weighted- Weighted- December 31, 2023 323,500 $ 0.98 2.00 Granted - - - Vested (107,833 ) 1.31 - Expired - - - Cancelled / Forfeited (5,533 ) - - September 30, 2024 210,133 $ 1.31 1.25 A summary of the Company’s RSU activities and related information for the nine months ended September 30, 2023 is as follows: Restricted Stock Units No. of RSU Weighted- Weighted- December 31, 2022 - $ - - Granted 1,600,028 0.99 2.76 Vested - - - Expired - - - Cancelled / Forfeited (10,300 ) 1.31 - September 30, 2023 1,589,728 $ 0.98 2.25
Schedule of Exercise Price of Restricted Stock Units	The following RSU were outstanding at their respective vest price: Schedule of Exercise Price of Restricted Stock Units Vest price RSU outstanding September 30, 2024 September 30, 2023 $1.31 210,133 1,589,728 Total 210,133 1,589,728

Schedule of Current Expected Cr

Schedule of Current Expected Credit Losses Transition Impact (Details) - USD ($)	Jan. 01, 2023	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Indemnity liability		$ 1,225,660	$ 1,382,408
Retained earning		(69,091,050)	(71,569,821)
Liabilities & Equity		$ (66,873,071)	$ (67,860,909)
Cumulative Effect, Period of Adoption, Adjustment [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Loans receivable, gross
Allowance for loan losses	(14,980)
Loans receivable, net	(14,980)
Indemnity liability	566,341
Retained earning	(581,321)
Liabilities & Equity	(14,980)
Credit Expected Credit Losses Transition [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Loans receivable, gross	1,432,560			$ 1,432,560
Less: Allowance for credit loss	(36,468)			(21,488)
Loans receivable, net	1,396,092			1,411,072
Indemnity liability	1,065,806			499,465
Retained earning	(40,276,602)			(39,695,281)
Liabilities & Equity	$ (39,210,796)			$ (39,195,816)

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Percentage of total loans receivables	100%		100%
Percentage of loans receivables			10%
Cash	$ 5,861,475		$ 5,861,475		$ 4,888,769
Working capital deficit	2,520,441		2,520,441		135,355
Retained deficit	69,091,050		69,091,050		$ 71,569,821
Operating income	$ 176,909	$ 531,449	$ 802,013	$ (19,002,987)
Revision of Prior Period, Reclassification, Adjustment [Member]
Interest expense		$ 197,307		$ 581,315

Schedule of Change in Deferred

Schedule of Change in Deferred Consideration (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Deferred Consideration
Deferred stock consideration, Balance		$ 11,456,639
Deferred cash consideration, Balance	2,889,792	5,650,775
Deferred consideration payment, Balance	810,000
Stock consideration, Working capital adjustment		(108,691)
Cash consideration, Working capital adjustment
Stock consideration, Issuance of shares and payment to shareholders		(4,085,075)
Cash consideration, Issuance of shares and payment to shareholders		(3,000,000)
Stock consideration, Issuance of payment consideration		(1,643,699)
Stock consideration, Issuance of payment consideration		(430,000)
Consideration payment, Issuance of payment consideration		430,000
Stock consideration, Gain recognized in the consolidated statements of operations		(5,645,107)
Stock consideration, Fair value adjustment		455,933
Cash consideration, Fair value adjustment	94,741	239,017
Consideration payment, Fair value adjustment	(422,000)	380,000
Deferred stock consideration, Balance
Deferred cash consideration, Balance	2,984,533	2,889,792
Deferred consideration payment, Balance	$ 388,000	$ 810,000

Deferred Consideration (Details

Deferred Consideration (Details Narrative) - USD ($) $ / shares in Units, $ in Millions		9 Months Ended
	Oct. 26, 2023	Sep. 30, 2024
Common Class A [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant exercise price		$ 5
Merger Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payments to acquire businesses		$ 30
Payments to acquire businesses, net of cash		$ 9
Merger Agreement [Member] | Abaca [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payments to acquire businesses	$ 1.5
Number of shares issued for acquisition	5,835,822
Share issued price per share	$ 2
Number of warrant issued	5,000,000
Warrant exercise price	$ 2
Merger Agreement [Member] | Common Class A [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock consideration settlement amount		2,100,000

Schedule of Finite Lived Intang

Schedule of Finite Lived Intangible Assets (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross
Finite-Lived Intangible Assets, Accumulated Amortization	472,286	1,199,878
Intangible Assets, Net (Excluding Goodwill)		5,699,464
Finite-lived intangible assets, net	3,249,459	3,721,745	$ 10,621,087
Marketing-Related Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross
Finite-Lived Intangible Assets, Accumulated Amortization	7,126	136,034
Intangible Assets, Net (Excluding Goodwill)		1,865,668
Finite-lived intangible assets, net	$ 58,090	$ 65,216	2,066,918
Remaining useful life in years	6 years 1 month 13 days	6 years 10 months 13 days
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross
Finite-Lived Intangible Assets, Accumulated Amortization	4,805	103,225
Intangible Assets, Net (Excluding Goodwill)		1,814,795
Finite-lived intangible assets, net	$ 51,970	$ 56,775	1,974,795
Remaining useful life in years	8 years 1 month 13 days	8 years 10 months 13 days
Developed Technology Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross
Finite-Lived Intangible Assets, Accumulated Amortization	460,355	960,619
Intangible Assets, Net (Excluding Goodwill)		2,019,001
Finite-lived intangible assets, net	$ 3,139,399	$ 3,599,754	$ 6,579,374
Remaining useful life in years	5 years 1 month 13 days	5 years 10 months 13 days

Goodwill and Finite-lived Int_3

Goodwill and Finite-lived Intangible Assets (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Non-cash goodwill impairment charge				$ 13,208,276	$ 13,208,276
Goodwill	6,058,000		6,058,000		6,058,000
Goodwill impairment	13,208,276		13,208,276		$ 13,208,276
Impairment charge			3,680,463
Amortization expense			472,286	954,850
Impairment				$ 3,680,463
Developed Technology Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Impairment charge			$ 2,019,000

Schedule of Commercial Real Est

Schedule of Commercial Real Estate Loans Receivable (Details) - Commercial Real Estate Loans Receivable [Member] - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Commercial real estate loans receivable, gross	$ 396,405	$ 404,577
Allowance for credit losses	(8,885)	(10,723)
Commercial real estate loans receivable, net	387,520	393,854
Current portion	(13,091)	(12,391)
Noncurrent portion	$ 374,429	$ 381,463

Schedule of Allowance For Loan

Schedule of Allowance For Loan Losses (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Receivables [Abstract]
Allowance for credit losses, beginning balance	$ 8,833	$ 19,169	$ 10,723	$ 21,488
Cumulative effect from adoption of CECL				14,980
Charge-offs
Recoveries
(Benefit)/ Provision	52	(4,736)	(1,838)	(22,035)
Allowance for credit losses,ending balance	8,885	14,433	8,885	14,433
Loans receivable, individually evaluated for impairment
Loans receivable, collectively evaluated for impairment	396,405	407,535	396,405	407,535	$ 404,577
Loans receivable	396,405	407,535	396,405	407,535
Allowance for loan losses, individually evaluated for impairment
Allowance for loan losses, collectively evaluated for impairment	8,885	14,433	8,885	14,433
Allowance for loan losses	$ 8,885	$ 14,433	$ 8,885	$ 14,433	$ 10,723

Schedule of Risk Rating (Detail

Schedule of Risk Rating (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Grand total	$ 396,405	$ 404,577	$ 407,535
Risk Rate 4 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Grand total		404,577
Risk Rate 6 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Grand total	$ 396,405

Schedule of Outstanding Amounts

Schedule of Outstanding Amounts (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Total loans funded by PCCU	$ 54,832,395	$ 55,646,653
PCCU Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Secured term loans	53,935,225	55,215,013
Unsecured loans and lines of credit	897,170	431,640
Total loans funded by PCCU	$ 54,832,395	$ 55,646,653

Schedule of Indemnity Liability

Schedule of Indemnity Liability (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Indemnification Liability
Beginning balance	$ 1,382,408	$ 499,465
Cumulative effect from adoption of CECL		566,341
Charge-offs
Recoveries
(Benefit)/ Provision	(156,748)	399,649
Ending balance	$ 1,225,660	$ 1,465,455

Schedule of Indemnified Loans R

Schedule of Indemnified Loans Risk Rating (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Grand total	$ 54,832,395	$ 55,646,653
Risk Rate 3 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Grand total	9,865,187	10,100,000
Risk Rate 4 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Grand total	2,981,751	3,431,640
Risk Rate 5 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Grand total	25,980,436	28,115,013
Risk Rate 6 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Grand total	12,016,208	10,900,000
Risk Rate Seven [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Grand total	$ 3,988,813	$ 3,100,000

Schedule of Provision for Loan

Schedule of Provision for Loan Losses (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Financing Receivable, Past Due [Line Items]
Provision (benefit)	$ 7,449	$ (200,932)	$ (158,586)	$ 377,614
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Past Due [Line Items]
Provision (benefit)	52	(4,736)	(1,838)	(22,035)
Indemnity Liability Segment [Member]
Financing Receivable, Past Due [Line Items]
Provision (benefit)	$ 7,397	$ (196,196)	$ (156,748)	$ 399,649

Indemnification Liability (Deta

Indemnification Liability (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Secured Debt [Member] | Minimum [Member]
Debt Instrument [Line Items]
Interest rate	8%
Secured Debt [Member] | Maximum [Member]
Debt Instrument [Line Items]
Interest rate	13%
Unsecured Debt [Member]
Debt Instrument [Line Items]
Variable rate description	Unsecured loans and lines of credit contain an interest rate ranging from 10.00% to 12.50%.
Lines of credit	$ 213,792	$ 996,958

Schedule of Property and Equipm

Schedule of Property and Equipment (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 384,228	$ 384,228
Less: accumulated depreciation	(379,077)	(300,008)
Property and equipment, net	5,151	84,220
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	45,397	45,397
Software Development [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	51,692	51,692
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	71,635	71,635
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 215,504	$ 215,504

Schedule of Demonstrated Deposi

Schedule of Demonstrated Deposit Capacity (Details) - Loan Servicing Agreement [Member] - USD ($)		Sep. 30, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
Incremental capacity	[1]	$ (1,430,765)	$ 21,425,560
CRB Related Deposits [Member]
Related Party Transaction [Line Items]
Incremental capacity		89,002,717	129,350,998
Capacity at 60% [Member]
Related Party Transaction [Line Items]
Incremental capacity		53,401,630	77,610,599
PCCU Net Worth [Member]
Related Party Transaction [Line Items]
Incremental capacity		83,053,443	81,087,746
Capacity At 1.3125 [Member]
Related Party Transaction [Line Items]
Incremental capacity		109,007,644	106,427,667
Limiting Capacity [Member]
Related Party Transaction [Line Items]
Incremental capacity		53,401,630	77,610,599
PCCU Loans Funded [Member]
Related Party Transaction [Line Items]
Incremental capacity		53,935,225	55,660,039
Line of Credit [Member]
Related Party Transaction [Line Items]
Incremental capacity		$ 897,170	$ 525,000
[1]If the loans funded by PCCU exceed the limiting capacity, the PCCU CAA specifies that PCCU will be unable to fund additional loans until the incremental capacity is positive.

Schedule of Revenue from Operat

Schedule of Revenue from Operations (Details) - Related Party [Member] - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Related Party Transaction [Line Items]
Revenue	$ 3,130,486	$ 3,380,128	$ 10,194,593	$ 10,052,630
Account Servicing Agreement [Member]
Related Party Transaction [Line Items]
Revenue				3,261,284
Commercial Alliance Agreement [Member]
Related Party Transaction [Line Items]
Revenue	$ 3,130,486	$ 3,380,128	$ 10,194,593	$ 6,791,346

Schedule of Operating Expense f

Schedule of Operating Expense from Operations (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Related Party Transaction [Line Items]
Operating expense	$ 3,305,721	$ 3,801,525	$ 10,768,951	$ 32,088,848
Related Party [Member]
Related Party Transaction [Line Items]
Operating expense	262,761	328,668	837,906	1,203,448
Support Services Agreement [Member] | Related Party [Member]
Related Party Transaction [Line Items]
Operating expense				378,730
Loan Servicing Agreement [Member] | Related Party [Member]
Related Party Transaction [Line Items]
Operating expense				11,928
Commercial Alliance Agreement [Member] | Related Party [Member]
Related Party Transaction [Line Items]
Operating expense	$ 262,761	$ 328,668	$ 837,906	$ 812,790

Schedule of Outstanding Balance

Schedule of Outstanding Balances from Balance Sheet (Details) - Related Party [Member] - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
Accounts receivable	$ 966,643	$ 2,095,320
Accounts payable	106,593	577,315
Senior Secured Promissory Note (Refer to Note 9 to the unaudited condensed consolidated financial statements)	$ 11,768,630	$ 14,011,166

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($) $ in Thousands		9 Months Ended
	Mar. 29, 2023	Sep. 30, 2024	Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Cash and cash equivalents		$ 5,860	$ 4,890
Deposits		$ 5,560	$ 4,600
Loan Servicing Agreement [Member] | PCCU Net Worth [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Servicing fee	0.25%
Yearly fee percentage	0.35%
Support Services Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Alliance agreement, description		In addition, the PCCU CAA provides for certain fees to be paid to the Company for certain identified account related services to include: all cannabis-related income, including all lending-related income (such as loan origination fees, interest income on CRB-related loans, participation fees and servicing fees), investment income, interest income, account activity fees, processing fees, flat fees, and other revenue generated from cannabis and multi-state hemp accounts that are hosted on PCCU’s core system for a monthly fee equal to $30.96 per account in 2022, $25.32-$27.85 per account in 2023, and $26.08-$28.69 in 2024. In addition, as it pertains to CRB deposits held at PCCU, investment and interest income earned on these deposits (excluding interest income on loans funded by PCCU) will be shared 25% to PCCU and 75% to the Company. Finally, under the PCCU CAA, PCCU will continue to allow its ratio of CRB-related deposits to total assets to equal at least 60% unless otherwise dictated by regulatory, regulator or policy requirements. The initial term of the PCCU CAA is for a period of two years, with a one-year automatic renewal unless a party provides one hundred twenty days’ written notice prior to the end of the term

Schedule of Senior Secured Prom

Schedule of Senior Secured Promissory Note (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Mar. 29, 2023
Short-Term Debt [Line Items]
Total			$ 14,500,000
Security Agreement [Member]
Short-Term Debt [Line Items]
Total	$ 11,768,630	$ 14,011,166
Senior Secured Promissory Note Current [Member] | Security Agreement [Member]
Short-Term Debt [Line Items]
Total	3,105,906	3,006,991
Senior Secured Promissory Note Non Current [Member] | Security Agreement [Member]
Short-Term Debt [Line Items]
Total	$ 8,662,724	$ 11,004,175

Schedule of Outstanding Amount

Schedule of Outstanding Amount on Debt (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Total loans funded by PCCU	$ 54,832,395	$ 55,646,653
Senior Secured Promissory Note [Member]
Short-Term Debt [Line Items]
2024	764,457
2025	3,138,931
2026	3,274,966
2027	3,416,896
2028	1,173,380
Total loans funded by PCCU	$ 11,768,630

Senior Secured Promissory Not_2

Senior Secured Promissory Note (Details Narrative) - USD ($)	Nov. 05, 2023	Mar. 29, 2023
Debt instrument, face amount		$ 14,500,000
Debt instrument, interest rate, effective percentage		4.25%
54 Equal Installments [Member]
Deferred consideration payable	$ 295,487

Schedule of Lease Cost (Details

Schedule of Lease Cost (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Operating lease cost
Short-term lease cost	66,170	87,951	199,805	246,694
Total Lease Cost	$ 66,170	$ 87,951	$ 199,805	$ 246,694

Schedule of Right of Use Assets

Schedule of Right of Use Assets (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Leases [Abstract]
Beginning balance	$ 859,861	$ 1,016,198
Additions to right-of-use assets
Amortization charge for the period	(117,252)	(156,337)
Lease modifications
Ending balance	$ 742,609	$ 859,861
Weighted-average remaining lease term	2 years 8 months 1 day	3 years 5 months 1 day
Weighted-average discount rate	6.87%	6.87%

Schedule of Future Minimum Leas

Schedule of Future Minimum Lease Payments (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Leases [Abstract]
2024	$ 53,680	$ 197,520
2025	217,925	217,925
2026	222,275	222,275
2027	226,705	226,705
2028	231,216	231,216
Thereafter	117,709	117,710
Total future minimum lease payments	1,069,510	1,213,351
Less: Imputed interest	156,302	205,358
Operating lease liabilities	913,208	1,007,993
Less: Current portion	159,408	132,546
Non-current portion of lease liabilities	$ 753,800	$ 875,447

Leases (Details Narrative)

Leases (Details Narrative) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Operating lease right to use assets	$ 742,609	$ 859,861	$ 1,016,198
Operating lease liablities	$ 913,208	$ 1,007,993
Minimum [Member]
Lease term	1 year
Maximum [Member]
Lease term	7 years

Schedule of Disaggregated Reven

Schedule of Disaggregated Revenue (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Total Revenue	$ 3,482,630	$ 4,332,974	$ 11,570,964	$ 13,085,861
Deposit Activity Onboarding Income [Member]
Total Revenue	1,646,888	2,233,203	4,949,478	7,036,444
Safe Harbor Program Income [Member]
Total Revenue	19,230	7,312	57,690	48,140
Investment Income [Member]
Total Revenue	475,011	1,186,246	1,749,447	4,023,940
Interest Income [Member]
Total Revenue	$ 1,341,501	$ 906,213	$ 4,814,349	$ 1,977,337

Revenue (Details Narrative)

Revenue (Details Narrative) - PCCU Net Worth [Member] - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Investment hosting fees remit percent			25%
Proceeds from deposits	$ 1,354,036	$ 1,287,669	$ 3,778,633	$ 4,051,353
Investment income	434,949	1,186,246	1,601,611	4,023,940
Loan interest income	1,341,501	906,213	4,814,349	1,977,337
Account hosting expenses	131,002	54,729	356,369	170,987
Investment hosting fee	96,870	273,939	374,591	978,671
Loan servicing fees	$ 34,889	$ 25,120	$ 106,946	$ 53,790

Schedule of Earning Per Shares,

Schedule of Earning Per Shares, Basic and Diluted (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share [Abstract]
Net income (loss)	$ 353,817	$ (748,067)	$ 3,345,020	$ (19,766,081)
Weighted average shares outstanding – basic	55,501,354	49,257,988	55,382,066	38,725,273
Basic net income/ (loss) per share	$ 0.01	$ (0.02)	$ 0.06	$ (0.51)
Weighted average shares outstanding – diluted	56,550,287	49,257,988	56,430,999	38,725,273
Diluted net income/ (loss) per share	$ 0.01	$ (0.02)	$ 0.06	$ (0.51)

Schedule of Weighted Average Sh

Schedule of Weighted Average Shares Outstanding - Basic And Diluted (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share [Abstract]
Company public shares	3,926,598	3,926,598	3,926,598	3,926,598
Company initial stockholders	3,403,175	3,403,175	3,403,175	3,403,175
PCCU stockholders	22,586,139	22,586,139	22,586,139	19,016,908
Issuance of Equity for Marketing Services	70,353		23,792
Shares issued for abaca acquisition	7,935,799	2,099,977	7,935,799	2,099,977
Restricted stock units issued	1,308,090	1,000,437	1,308,090	947,036
Conversion of preferred stock	16,271,200	16,241,662	16,198,473	9,331,579
Weighted average shares outstanding - basic	55,501,354	49,257,988	55,382,066	38,725,273
Shares used in computation of basic earnings per share	55,501,354	49,257,988	55,382,066	38,725,273
Share based payments	210,133		210,133
Shares to be issued to Abaca shareholders	750,000		750,000
Conversion of preferred stock	88,800		88,800
Grand total	56,550,287	49,257,988	56,430,999	38,725,273

Schedule of Share-based equity

Schedule of Share-based equity awards and Warrants Excluded from Computation of Earnings (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share [Abstract]
Warrants	12,036,588	7,036,588	12,036,588	7,036,588
Share based payments	2,209,915	2,588,650	2,209,915	2,588,650
Shares to be issued to Abaca shareholders		3,811,000		3,811,000
Conversion of preferred stock		6,433,839		6,433,839
Grand total	14,246,503	19,870,077	14,246,503	19,870,077

Schedule of Forward Purchase Ag

Schedule of Forward Purchase Agreement (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Number of shares on the date of acquisition		3,667,377
Number of shares on the date of acquisition value		$ 4,584,221
Sale of stock, number of shares issued in transaction shares
Sale of stock, consideration received on transaction
Common stock held by subsidiary shares	3,667,377
Common stock held by subsidiary	$ 4,584,221
Vellar [Member]
Number of shares on the date of acquisition		971,204
Number of shares on the date of acquisition value		$ 1,214,005
Sale of stock, number of shares issued in transaction shares
Sale of stock, consideration received on transaction
Common stock held by subsidiary shares	971,204
Share price	$ 1.25
Common stock held by subsidiary	$ 1,214,005
Midtown East [Member]
Number of shares on the date of acquisition		1,517,924
Number of shares on the date of acquisition value		$ 1,897,405
Sale of stock, number of shares issued in transaction shares
Sale of stock, consideration received on transaction
Common stock held by subsidiary shares	1,517,924
Share price	$ 1.25
Common stock held by subsidiary	$ 1,897,405
Verdun [Member]
Number of shares on the date of acquisition		1,178,249
Number of shares on the date of acquisition value		$ 1,472,811
Sale of stock, number of shares issued in transaction shares
Sale of stock, consideration received on transaction
Common stock held by subsidiary shares	1,178,249
Share price	$ 1.25
Common stock held by subsidiary	$ 1,472,811

Forward Purchase Agreement (Det

Forward Purchase Agreement (Details Narrative) - USD ($) $ / shares in Units, $ in Millions		9 Months Ended
	Jun. 16, 2022	Sep. 30, 2024	Jul. 17, 2022
Related expense amounts	$ 0.3
Maturity date, description		At the maturity of the FPA, the parties will receive the value of their shares multiplied by the Forward Price, as referenced in Exhibit 10.1 of the Company’s Current Report on Form 8-K filed with the SEC on June 17, 2022. They will also receive an additional amount in cash or shares, at the Company’s discretion.
Shares per share			$ 1.25
Forward Purchase Agreement [Member]
Decrease in receivables		$ 37.9
Receivables		$ 4.6
Cash [Member]
Interest costs incurred	39.6
Asset held with trust	$ 39.3
Midtown East Management NL LLC [Member] | Common Class A [Member]
Shares, issued	1,666,666
Number of new stock issued	3,800,000

Warrant Liabilities (Details Na

Warrant Liabilities (Details Narrative) - $ / shares	9 Months Ended
	Sep. 30, 2024	Jan. 25, 2024	Jan. 24, 2024	Dec. 31, 2023
Shares issued, price per share		$ 1.25	$ 2
Common Class A [Member]
Shares issued, price per share	$ 18
Warrants execise price	$ 5
Public Warrants [Member]
Warrants outstanding	5,750,000
Warrants execise price	$ 0.01
Private Placement Warrants [Member]
Warrants outstanding				264,088
Public and Private Warrants [Member]
Warrants description	The Public and Private Placement Warrants became exercisable on September 28, 2022, the date of the Business Combination and will expire on September 28, 2027, or earlier upon redemption or liquidation
PIPE Warrants [Member]
Warrants outstanding	1,022,500			1,022,500
Warrants description	The PIPE Warrants are also subject to adjustment for other customary adjustments for stock dividends, stock splits and similar corporate actions. The PIPE Warrants are exercisable for a period of five years following the Closing, or September 28, 2027. After exercise of a PIPE Warrant, the Company may be required to pay certain penalties if it fails to deliver the Class A Common Stock within a specified period of time.
Abaca Warrants [Member]
Warrants outstanding	5,000,000			5,000,000
Warrants execise price	$ 2
Abaca Warrants [Member] | Common Class A [Member]
Warrants execise price	$ 2
Number of warrant issued	5,000,000
Warrants term	5 years

Schedule of Fair Value Assets a

Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($)	Sep. 30, 2024	Dec. 31, 2023
PIPE Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	$ 86,227	$ 273,124
PIPE Warrants [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities
PIPE Warrants [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	86,227	273,124
Public Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	200,100	481,850
Public Warrants [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	200,100	481,850
Public Warrants [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities
Private Placement Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	9,359	25,070
Private Placement Warrants [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities
Private Placement Warrants [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	9,359	25,070
Abaca Warrant [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	1,112,398	3,384,085
Abaca Warrant [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities
Abaca Warrant [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	1,112,398	3,384,085
Forward Purchase Derivative Liability [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	7,309,580	7,309,580
Forward Purchase Derivative Liability [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities
Forward Purchase Derivative Liability [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	7,309,580	7,309,580
Third Anniversary Payment Consideration [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	388,000	810,000
Third Anniversary Payment Consideration [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities
Third Anniversary Payment Consideration [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	$ 388,000	$ 810,000

Schedule of Carrying Amounts an

Schedule of Carrying Amounts and Fair Values of Financial Instruments Measured on a Nonrecurring Basis (Details) - Fair Value, Nonrecurring [Member]	Dec. 31, 2023 USD ($)
Fair Value, Inputs, Level 1 [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Developed Technology
Fair Value, Inputs, Level 2 [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Developed Technology
Fair Value, Inputs, Level 3 [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Developed Technology	3,599,754
Reported Value Measurement [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Developed Technology	3,599,754
Estimate of Fair Value Measurement [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Developed Technology	$ 3,599,754

Schedule of Finite Lived Inta_2

Schedule of Finite Lived Intangible Assets Measurement (Details) - Fair Value, Inputs, Level 3 [Member] - Fair Value, Nonrecurring [Member] - Developed Technology [Member]	Dec. 31, 2023
Measurement Input Royalty Rate [Member]
Platform Operator, Crypto Asset [Line Items]
Fair value measurements inputs	6.50
Measurement Input, Discount Rate [Member]
Platform Operator, Crypto Asset [Line Items]
Fair value measurements inputs	14.25
Measurement Input, Expected Term [Member]
Platform Operator, Crypto Asset [Line Items]
Estimated useful life	5 years 10 months 13 days
Measurement Input Tax Rate [Member]
Platform Operator, Crypto Asset [Line Items]
Fair value measurements inputs	25

Schedule of Carrying Amounts _2

Schedule of Carrying Amounts and Fair Values of Financial Instruments (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Liabilities
Deferred consideration	$ 2,984,533	$ 2,889,792
Forward purchase derivative		7,309,580
Fair Value, Inputs, Level 1 [Member]
Assets
Cash and cash equivalents	5,861,475	4,888,769
Forward purchase receivables	4,584,221	4,584,221
Loans
Liabilities
Deferred consideration	2,984,533	2,889,792
Senior secured promissory note
Public warrants	200,100	481,850
Private placement warrants
PIPE warrants
Abaca warrants
Third anniversary payment consideration
Forward purchase derivative
Fair Value, Inputs, Level 2 [Member]
Assets
Cash and cash equivalents
Forward purchase receivables
Loans
Liabilities
Deferred consideration
Senior secured promissory note
Public warrants
Private placement warrants
PIPE warrants
Abaca warrants
Third anniversary payment consideration
Forward purchase derivative
Fair Value, Inputs, Level 3 [Member]
Assets
Cash and cash equivalents
Forward purchase receivables
Loans	361,681	363,561
Liabilities
Deferred consideration
Senior secured promissory note	10,875,318	12,750,204
Public warrants
Private placement warrants	9,359	25,070
PIPE warrants	86,227	273,124
Abaca warrants	1,112,398	3,384,085
Third anniversary payment consideration	388,000	810,000
Forward purchase derivative	7,309,580	7,309,580
Reported Value Measurement [Member]
Assets
Cash and cash equivalents	5,861,475	4,888,769
Forward purchase receivables	4,584,221	4,584,221
Loans	352,610	330,579
Liabilities
Deferred consideration	2,984,533	2,889,792
Senior secured promissory note	11,768,630	14,011,166
Public warrants	200,100	481,850
Private placement warrants	9,359	25,070
PIPE warrants	86,227	273,124
Abaca warrants	1,112,398	3,384,085
Third anniversary payment consideration	388,000	810,000
Forward purchase derivative	7,309,580	7,309,580
Estimate of Fair Value Measurement [Member]
Assets
Cash and cash equivalents	5,861,475	4,888,769
Forward purchase receivables	4,584,221	4,584,221
Loans	361,681	363,561
Liabilities
Deferred consideration	2,984,533	2,889,792
Senior secured promissory note	10,875,318	12,750,204
Public warrants	200,100	481,850
Private placement warrants	9,359	25,070
PIPE warrants	86,227	273,124
Abaca warrants	1,112,398	3,384,085
Third anniversary payment consideration	388,000	810,000
Forward purchase derivative	$ 7,309,580	$ 7,309,580

Schedule of Fair Value Assets M

Schedule of Fair Value Assets Measured on Recurring Basis (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023
PIPE Warrants [Member]
Impairment Effects on Earnings Per Share [Line Items]
Balance at the June 30, 2023	$ 122,419	$ 189,220	$ 273,124	$ 68,831	$ 74,762	$ 286,300
Fair value adjustment	(36,192)	(66,801)	(83,904)	181,528	(5,931)	(211,538)
Balance at the September 30, 2023	86,227	122,419	189,220	250,359	68,831	74,762
Abaca Warrant [Member]
Impairment Effects on Earnings Per Share [Line Items]
Balance at the June 30, 2023	1,338,636	2,268,432	3,384,085
Fair value adjustment	(226,238)	(929,796)	(1,115,653)
Balance at the September 30, 2023	1,112,398	1,338,636	2,268,432
Private Placement Warrants [Member]
Impairment Effects on Earnings Per Share [Line Items]
Balance at the June 30, 2023	16,301	20,314	25,070	6,795	7,953	19,110
Fair value adjustment	(6,942)	(4,014)	(4,755)	29,825	(1,158)	(11,157)
Balance at the September 30, 2023	9,359	16,301	20,314	36,620	6,795	7,953
Third Anniversary Payment Consideration [Member]
Impairment Effects on Earnings Per Share [Line Items]
Balance at the June 30, 2023	351,000	594,000	810,000
Fair value adjustment	37,000	(243,000)	(216,000)
Balance at the September 30, 2023	388,000	351,000	594,000
Forward Purchase Derivative [Member]
Impairment Effects on Earnings Per Share [Line Items]
Balance at the June 30, 2023	7,309,580	7,309,580	7,309,580	7,309,580	7,309,580	7,309,580
Fair value adjustment
Balance at the September 30, 2023	$ 7,309,580	$ 7,309,580	$ 7,309,580	$ 7,309,580	$ 7,309,580	$ 7,309,580

Schedule of Level 3 Fair Value

Schedule of Level 3 Fair Value Measurement Inputs (Details)	Sep. 30, 2024 $ / shares	Dec. 31, 2023 $ / shares
PIPE Warrants [Member] | Measurement Input, Exercise Price [Member]
Impairment Effects on Earnings Per Share [Line Items]
Warrants and rights outstanding, measurement input	5	5
PIPE Warrants [Member] | Measurement Input, Share Price [Member]
Impairment Effects on Earnings Per Share [Line Items]
Warrants and rights outstanding, measurement input	0.55	1.42
PIPE Warrants [Member] | Expected Term [Member]
Impairment Effects on Earnings Per Share [Line Items]
Expected term (years)	2 years 11 months 26 days	3 years 8 months 26 days
PIPE Warrants [Member] | Measurement Input, Price Volatility [Member]
Impairment Effects on Earnings Per Share [Line Items]
Warrants and rights outstanding, measurement input	90	62.95
PIPE Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Impairment Effects on Earnings Per Share [Line Items]
Warrants and rights outstanding, measurement input	4.59	4.25
Private Warrants [Member] | Measurement Input, Exercise Price [Member]
Impairment Effects on Earnings Per Share [Line Items]
Warrants and rights outstanding, measurement input	11.5	11.5
Private Warrants [Member] | Measurement Input, Share Price [Member]
Impairment Effects on Earnings Per Share [Line Items]
Warrants and rights outstanding, measurement input	0.55	1.42
Private Warrants [Member] | Expected Term [Member]
Impairment Effects on Earnings Per Share [Line Items]
Expected term (years)	2 years 11 months 26 days	3 years 8 months 26 days
Private Warrants [Member] | Measurement Input, Price Volatility [Member]
Impairment Effects on Earnings Per Share [Line Items]
Warrants and rights outstanding, measurement input	90	62.95
Private Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Impairment Effects on Earnings Per Share [Line Items]
Warrants and rights outstanding, measurement input	4.59	4.25
Third Anniversary Payment Consideration [Member] | Measurement Input, Exercise Price [Member]
Impairment Effects on Earnings Per Share [Line Items]
Warrants and rights outstanding, measurement input
Third Anniversary Payment Consideration [Member] | Measurement Input, Share Price [Member]
Impairment Effects on Earnings Per Share [Line Items]
Warrants and rights outstanding, measurement input	0.55	1.42
Third Anniversary Payment Consideration [Member] | Expected Term [Member]
Impairment Effects on Earnings Per Share [Line Items]
Expected term (years)	1 year 3 days	1 year 9 months 3 days
Third Anniversary Payment Consideration [Member] | Measurement Input, Price Volatility [Member]
Impairment Effects on Earnings Per Share [Line Items]
Warrants and rights outstanding, measurement input	90	62.95
Third Anniversary Payment Consideration [Member] | Measurement Input, Risk Free Interest Rate [Member]
Impairment Effects on Earnings Per Share [Line Items]
Warrants and rights outstanding, measurement input	4.59	4.25
Abaca Warrant [Member] | Measurement Input, Exercise Price [Member]
Impairment Effects on Earnings Per Share [Line Items]
Warrants and rights outstanding, measurement input	2	2
Abaca Warrant [Member] | Measurement Input, Share Price [Member]
Impairment Effects on Earnings Per Share [Line Items]
Warrants and rights outstanding, measurement input	0.55	1.42
Abaca Warrant [Member] | Expected Term [Member]
Impairment Effects on Earnings Per Share [Line Items]
Expected term (years)	4 years 25 days	4 years 10 months 2 days
Abaca Warrant [Member] | Measurement Input, Price Volatility [Member]
Impairment Effects on Earnings Per Share [Line Items]
Warrants and rights outstanding, measurement input	90	62.95
Abaca Warrant [Member] | Measurement Input, Risk Free Interest Rate [Member]
Impairment Effects on Earnings Per Share [Line Items]
Warrants and rights outstanding, measurement input	4.31	4.25

Schedule of Level 3 Fair Valu_2

Schedule of Level 3 Fair Value Measurements Inputs (Details) - Forward Purchase Derivative [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2024 $ / shares	Dec. 31, 2023 $ / shares
Measurement Input Reset Price [Member]
Impairment Effects on Earnings Per Share [Line Items]
Derivative liability, measurement input	1.25	1.25
Measurement Input, Expected Term [Member]
Impairment Effects on Earnings Per Share [Line Items]
Expected term (years)	11 months 26 days	1 year 8 months 26 days
Measurement Input Additional Maturity Per Share [Member] | Purchase Agreement Option [Member]
Impairment Effects on Earnings Per Share [Line Items]
Derivative liability, measurement input	2	2
Measurement Input, Price Volatility [Member] | Purchase Agreement Option [Member]
Impairment Effects on Earnings Per Share [Line Items]
Derivative liability, measurement input	46	46
Measurement Input, Risk Free Interest Rate [Member] | Purchase Agreement Option [Member]
Impairment Effects on Earnings Per Share [Line Items]
Derivative liability, measurement input	4.2	4.2
Measurement Input, Discount Rate [Member] | Purchase Agreement Option [Member]
Impairment Effects on Earnings Per Share [Line Items]
Derivative liability, measurement input	13.4	13.4

Tax (Details Narrative)

Tax (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income tax benefit	$ 6,837	$ 61,941	$ 55,579	$ (1,199,483)
Effective income tax rate reconciliation other adjustments			24.97%
Effective income tax rate, federal			21%
Deferred tax assets liabilities net	$ 43,802,927		$ 43,802,927		$ 43,829,019

401(k) Plan (Details Narrative)

401(k) Plan (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Retirement Benefits [Abstract]
Defined contribution plan employee percent			100%
Defined contribution plan employee matching contribution			4%
Defined contribution plan amount	$ 28,853	$ 14,866	$ 92,800	$ 48,955

Schedule of Fair Value of Optio

Schedule of Fair Value of Options Granted Black-Scholes-Merton Model (Details)	9 Months Ended
	Sep. 30, 2024
Dividend yield
Risk-free interest rate, minimum	3.62%
Risk-free interest rate, maximum	4.23%
Expected volatility	100%
Minimum [Member]
Expected term	6 years
Maximum [Member]
Expected term	6 years 6 months

Schedule of Stock Option and Re

Schedule of Stock Option and Related Information (Details) - $ / shares	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Equity [Abstract]
No. of Stock Option, Beginning Balance	2,286,010	2,170,000	2,170,000
Weighted Average Grant Date Fair Value Per Stock Option, Beginning Balance	$ 5.43	$ 3.53	$ 3.53
Weighted-Average Remaining Contractual Life, Ending	10 months 24 days	1 year 10 months 24 days	1 year 7 months 24 days	2 years 7 days
No. of Stock Option, Granted		336,730
Weighted Average Grant Date Fair Value Per Stock Option, Granted		$ 1.03
Weighted-Average Remaining Contractual Life, Granted		2 years 9 months 3 days
No. of Stock Option, Exercised
Weighted Average Grant Date Fair Value Per Stock Option, Exercised
No. of Stock Option, Expired
Weighted Average Grant Date Fair Value Per Stock Option, Expired
No. of Stock Option, Cancelled/Forfeited	(97,720)	(251,880)
Weighted Average Grant Date Fair Value Per Stock Option, Cancelled/Forfeited	$ 3.87	$ 3.62
No. of Stock Option, Ending Balance	2,188,290	2,254,850	2,286,010	2,170,000
Weighted Average Grant Date Fair Value Per Stock Option, Ending Balance	$ 5.50	$ 3.15	$ 5.43	$ 3.53

Schedule of Options Outstanding

Schedule of Options Outstanding (Details) - shares	Sep. 30, 2024	Sep. 30, 2023
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price options	2,188,290	2,254,850
Exercise Price One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price options	365,290	359,355
Exercise Price Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price options	350,000	350,000
Exercise Price Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price options	223,000	295,495
Exercise Price Four [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price options	1,250,000	1,250,000

Schedule of Restricted Stock Un

Schedule of Restricted Stock Units (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
No. of RSU, Beginning Balance	323,500
Weighted Average Grant Date Fair Value Per RSU, Beginning Balance	$ 0.98
Weighted-Average Remaining Contractual Life, Ending	1 year 3 months	2 years 3 months	2 years
No. of RSU, Granted		1,600,028
Weighted Average Grant Date Fair Value Per RSU, Granted		$ 0.99
Weighted-Average Remaining Contractual Life, Granted		2 years 9 months 3 days
No. of RSU, Vested	(107,833)
Weighted Average Grant Date Fair Value Per RSU, Vested	$ 1.31
No. of RSU, Expired
Weighted Average Grant Date Fair Value Per RSU, Expired
No. of RSU, Cancelled/Forfeited	(5,533)	(10,300)
Weighted Average Grant Date Fair Value Per RSU, Cancelled/Forfeited		$ 1.31
No. of RSU, Ending Balance	210,133	1,589,728	323,500
Weighted Average Grant Date Fair Value Per RSU, Ending Balance	$ 1.31	$ 0.98

Schedule of Exercise Price of R

Schedule of Exercise Price of Restricted Stock Units (Details) - Restricted Stock Units (RSUs) [Member] - shares	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price options	210,133	323,500	1,589,728
Exercise Price One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price options	210,133		1,589,728

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended
	Sep. 03, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Jan. 25, 2024	Jan. 24, 2024	Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Preferred stock, shares authorized		1,250,000		1,250,000				1,250,000
Preferred stock, par value		$ 0.0001		$ 0.0001				$ 0.0001
Convertible preferred stock, shares issued		111		111				1,101
Convertible preferred stock, shares outstanding		111		111				1,101
Conversion price		$ 10		$ 10
Conversion of stock description				(i) 80% of the volume weighted average price of the Class A Common Stock for the prior five trading days and (ii) $2.00 (the “Floor Price”), provided that, so long as a preferred stock holders continues to hold any preferred shares, such preferred stock holder will be entitled to receive the aggregate shares of Class A Common Stock that would be issuable based upon its initial purchase of preferred stock at the adjusted Conversion Price.
Share price						$ 1.25	$ 2
Class A common stock, shares authorized		130,000,000		130,000,000				130,000,000
Class A common stock, par value		$ 0.0001		$ 0.0001				$ 0.0001
Class A common stock, shares issued		55,673,327		55,673,327				54,563,372
Class A common stock, shares outstanding		55,673,327		55,673,327				54,563,372
Common stock held for purchase		3,667,377		3,667,377
Share based compensation		$ 387,662	$ 422,294	$ 1,551,923	$ 2,951,336
Expected volatility				100%
Issuance of equity for marketing services		$ 150,000		$ 150,000
Share-Based Payment Arrangement, Option [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Contractual term				10 years
Forward Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock held for purchase		3,667,377		3,667,377				3,667,377
Marketing Services Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Share price	$ 0.619
Issuance of equity for marketing services, shares	242,326
Issuance of equity for marketing services	$ 150,000

Subsequent events (Details Narr

Subsequent events (Details Narrative) - Subsequent Event [Member] - USD ($)	Nov. 04, 2024	Oct. 03, 2024
Subsequent Event [Line Items]
Nasdaq capital market description		The Nasdaq Capital Market under Nasdaq Marketplace Rule 5550(a)(2), requiring a minimum bid price of $1.00 per share (the “Minimum Bid Price Requirement”) for its Class A Common Stock, $0.0001 par value per share (the “Common Stock”), and thus, the Company no longer met the Minimum Bid Price Requirement. On October 3, 2024, the Company received notice from Nasdaq Staff advising that the Company is eligible for an additional 180 calendar day period, or until March 31, 2025, to regain compliance with Nasdaq’s Minimum Bid Price Requirement based on the Company meeting the continued listing requirement for market value of publicly held shares and all other applicable requirements for initial listing on The Nasdaq Capital Market with the exception of the bid price requirement, and the Company’s written notice of its intention to cure the deficiency during the second compliance period by effecting a reverse stock split, if necessary. If at any time before March 31, 2025, the bid price of the Common Stock closes at $1.00 per share or more for a minimum of 10 consecutive business days
Abaca Merger Agreement [Member]
Subsequent Event [Line Items]
Deposit	$ 3,000,000