Castellum (CTM) 10-Q 15 May 24 2024 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Mar. 31, 2024	May 13, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2024
Document Transition Report	false
Entity File Number	001-41526
Entity Registrant Name	CASTELLUM, INC.
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	27-4079982
Entity Address, Address Line One	1934 Old Gallows Road
Entity Address, Address Line Two	Suite 350
Entity Address, City or Town	Vienna
Entity Address, State or Province	VA
Entity Address, Postal Zip Code	22182
City Area Code	703
Local Phone Number	752-6157
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	CTM
Security Exchange Name	NYSEAMER
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
Entity Ex Transition Period	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		53,029,915
Entity Central Index Key	0001877939
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
Amendment Flag	false

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current Assets:
Cash	$ 2,250,262	$ 1,830,841
Accounts receivable	6,941,864	6,883,566
Contract asset	0	160,649
Prepaid income taxes	76,309	216,909
Prepaid expenses and other current assets	516,296	404,228
Total current assets	9,784,731	9,496,193
Fixed assets, net	268,909	310,170
Non-Current Assets:
Right of use asset - operating lease	1,287,386	613,143
Intangible assets, net	8,414,139	8,970,864
Goodwill	10,716,907	10,716,907
Total non-current assets	20,687,341	20,611,084
Total Assets	30,472,072	30,107,277
Current Liabilities
Accounts payable and accrued expenses	845,297	784,965
Accrued payroll and payroll related expenses	3,363,587	2,925,312
Due to seller	96,458	0
Due to seller	440,000
Obligation to issue common and preferred stock	258,565	255,940
Contingent earnout	0	380,000
Derivative liabilities	111,000	157,600
Revolving credit facility	1,529,818	625,025
Current portion of lease liability - operating lease	283,239	185,263
Total current liabilities	8,250,406	7,977,092
Non-Current Liabilities
Deferred tax liability	6,292	6,292
Lease liability - operating lease, net of current portion	1,007,261	435,204
Due to Seller, net of current portion	280,000	0
Contingent earnout, net of current portion	0	340,000
Notes payable, related party, net of current portion	400,000	400,000
Total non-current liabilities	9,393,553	9,181,496
Total Liabilities	17,643,959	17,158,588
Stockholders' Equity
Common stock, par value, $0.0001, 3,000,000,000 shares authorized, 53,029,915 and 47,672,427 issued and outstanding as of March 31, 2024 and December 31, 2023, respectively	5,303	4,767
Additional paid in capital	60,946,590	56,926,157
Accumulated deficit	(48,124,445)	(43,982,900)
Total stockholders' equity	12,828,113	12,948,689
Total Liabilities and Stockholders' Equity	30,472,072	30,107,277
Related party
Current Liabilities
Current portion of convertible promissory notes - related parties, net of discount	0	238,212
Non-Current Liabilities
Notes payable, noncurrent	0	2,000,000
Related party | Global Technology Management Resources, Inc
Current Liabilities
Due to seller		350,000
Nonrelated Party
Current Liabilities
Current portion of notes payable, net of discount	1,322,442	2,074,775
Non-Current Liabilities
Notes payable, noncurrent	7,700,000	6,000,000
Series A Preferred
Stockholders' Equity
Preferred stock, value, issued	588	588
Series C Preferred
Stockholders' Equity
Preferred stock, value, issued	$ 77	$ 77

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Parenthetical) (Unaudited) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Preferred stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, par value (in usd per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	3,000,000,000	3,000,000,000
Common stock, shares, issued (in shares)	53,029,915	53,029,915
Common stock, shares outstanding (in shares)	47,672,427	47,672,427
Series A Preferred
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock par or stated value per share (in usd per share)	$ 0.0001	$ 0.0001
Preferred stock, shares issued (in shares)	5,875,000	5,875,000
Preferred stock, shares outstanding (in shares)	5,875,000	5,875,000
Series C Preferred
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock par or stated value per share (in usd per share)	$ 0.0001	$ 0.0001
Preferred stock, shares issued (in shares)	770,000	770,000
Common stock, shares outstanding (in shares)	770,000	770,000

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Revenues	$ 11,335,053	$ 9,937,013
Cost of Revenues	6,819,632	5,899,231
Gross Profit	4,515,421	4,037,782
Operating Expenses
Indirect costs	2,490,689	2,210,879
Overhead	456,620	467,682
General and administrative	4,239,334	6,046,530
Gain from change in fair value of contingent earnout	0	(18,000)
Total operating expenses	7,186,643	8,707,091
Loss From Operations Before Other Income (Expense)	(2,671,222)	(4,669,309)
Other Income (Expense)
Loss on induced conversion	0	(300,000)
Loss on extinguishment of debt	(822,847)	0
Gain from change in fair value of derivative liability	46,400	251,625
Other income (expense), net	0	(1,075)
Interest expense, net of interest income	(530,194)	(830,281)
Total other income (expense)	(1,306,641)	(879,731)
Loss From Operations Before Benefit For Income Taxes	(3,977,863)	(5,549,040)
Income tax (expense) benefit	(133,859)	1,225,649
Net Loss	(4,111,722)	(4,323,391)
Less: preferred stock dividends	29,819	30,319
Net Loss To Common Shareholders	$ (4,141,541)	$ (4,353,710)
Net Loss Per Share - Basic And Diluted
Net loss per share, basic (in usd per share)	$ (0.08)	$ (0.10)
Net loss per share, diluted (in usd per share)	$ (0.08)	$ (0.10)
Weighted average shares outstanding, basic (in shares)	54,792,995	43,065,128
Weighted average shares outstanding, diluted (in shares)	54,792,995	43,065,128

Consolidated Statement Of Chang

Consolidated Statement Of Changes In Stockholders' Equity (Unaudited) - USD ($)	Total	GTMR	Series C Preferred Subscription Agreements	Warrant	Private Warrant	Pre-Funded Warrants	Common Stock	Common Stock GTMR	Additional Paid-In Capital	Additional Paid-In Capital GTMR	Additional Paid-In Capital Series C Preferred Subscription Agreements	Additional Paid-In Capital Warrant	Additional Paid-In Capital Private Warrant	Additional Paid-In Capital Pre-Funded Warrants	Accumulated Deficit	Series A Preferred Preferred Stock	Series B Preferred Preferred Stock	Series C Preferred Preferred Stock
Beginning balance (in shares) at Dec. 31, 2022							41,699,363									5,875,000	0	770,000
Beginning balance at Dec. 31, 2022	$ 17,531,916						$ 4,170		$ 43,621,651						$ (26,094,570)	$ 588	$ 0	$ 77
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation - options	2,436,299								2,436,299
Stock-based compensation - warrants				$ 1,076,969								$ 1,076,969
Stock issued during period, shares, issued for services (in shares)							125,504
Stock issued during period, value, issued for services	149,999						$ 12		149,987
Shares issued to acquire GTMR (in shares)								4,866,570
Shares issued to acquire GTMR		$ 5,304,562						$ 487		$ 5,304,075
Shares issued in induced conversion (in shares)							556,250
Shares issued in induced conversion	590,000						$ 56		589,944
Loss on induced conversion	300,000								300,000
Extinguishment of debt discount - derivative liability	(171,128)								(171,128)
Extinguishment of debt discount - debt issuance costs	(8,034)								(8,034)
Extinguishment of derivative liability			$ 33,375								$ 33,375
Net loss for the period	(4,353,710)														(4,353,710)
Ending balance (in shares) at Mar. 31, 2023							47,247,687									5,875,000	0	770,000
Ending balance at Mar. 31, 2023	22,890,248						$ 4,725		53,333,138						(30,448,280)	$ 588	$ 0	$ 77
Beginning balance (in shares) at Dec. 31, 2023							47,672,427									5,875,000	0	770,000
Beginning balance at Dec. 31, 2023	12,948,689						$ 4,767		56,926,161						(43,982,904)	$ 588	$ 0	$ 77
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation - options	1,657,822								1,657,822
Extinguishment of debt discount - debt issuance costs	$ 0
Stock issued during period, shares, new issues (in shares)	5,357,488						5,357,487
Stock issued during period, value, new issues	$ 755,767						$ 536		755,231
Warrants issues (in shares)					$ 1,081,471	$ 525,905							$ 1,081,471	$ 525,905
Net loss for the period	(4,141,541)														(4,141,541)
Ending balance (in shares) at Mar. 31, 2024							53,029,914									5,875,000	0	770,000
Ending balance at Mar. 31, 2024	$ 12,828,113						$ 5,303		$ 60,946,590						$ (48,124,445)	$ 588	$ 0	$ 77

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash Flow From Operating Activities
Net loss	$ (4,111,722)	$ (4,323,391)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	597,986	510,568
Amortization of discounts, premium and deferred costs	1,118,194	561,851
Stock-based compensation	1,660,451	3,721,828
Deferred tax provision	0	(1,244,366)
Financing fee and bank charges for note payable and advances on revolving credit line	77,063	0
Lease cost	75,167	838
Change in fair value of contingent earnout	0	(18,000)
Change in fair value of derivative liability	(46,400)	(251,625)
Gain on lease termination	(9,224)	0
Changes in assets and liabilities
Accounts receivable	(58,298)	(2,102,056)
Proceeds from factoring accounts receivable	0	411,975
Prepaid expenses and other current assets	34,954	132,996
Contract asset (liability)	257,106	73,108
Accounts payable and accrued expenses	498,605	98,409
Lease liability	(70,154)	0
Net cash provided by (used in) operating activities	23,728	(2,427,865)
Cash Flows From Investing Activities
Acquisition of business, cash paid to seller	0	(470,233)
Cash paid to seller from factoring	0	(411,975)
Cash received in acquisition of GTMR	0	475,000
Purchases of fixed assets	0	(20,526)
Net cash used in investing activities	0	(427,734)
Cash Flows From Financing Activities
Proceeds from revolving credit line	827,730	325,000
Payment of debt issuance costs	(6,422)	(15,000)
Proceeds from issuance of common stock, prefunded warrants and regular warrants, net of issuance costs	2,363,143	0
Proceeds from notes payable	0	800,000
Preferred stock dividend	(29,819)	(30,319)
Repayment of amounts due to seller	(350,000)	(280,000)
Loss on induced conversion	0	300,000
Net cash provided by financing activities	395,693	485,690
Net increase (decrease ) in cash	419,421	(2,369,909)
Cash - Beginning of Period	1,830,841	4,640,896
Cash - End of Period	2,250,262	2,270,987
Supplemental Disclosures
Cash paid for interest expense	(215,690)	(247,541)
Cash refunded (paid) from income taxes	8,948	9,900
Summary of Non-Cash Activities:
Debt discount on note payable applied to obligation to issue common stock	0	28,000
Derivative liability incurred for note payable	0	421,000
Extinguishment of debt discount - derivative liability	0	171,128
Extinguishment of debt discount - debt issuance costs	0	8,034
Extinguishment of derivative liability on Crom note	0	33,375
Derecognition of lease liability	396,388	0
Derecognition of right of use asset	387,164	0
Related Parties
Cash Flows From Financing Activities
Extinguishment of conversion option on note payable	(809,617)	0
Nonrelated Parties
Cash Flows From Financing Activities
Repayment of note payable	$ (1,599,322)	$ (613,991)

Nature of Operations

Nature of Operations	3 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	Nature of Operations Castellum, Inc. (the “Company”) is focused on building a large, successful technology company in the areas of cybersecurity, information technology, electronic warfare, information warfare and information operations with businesses in the defense, federal, civilian, and commercial markets (the "Markets"). Services include intelligence analysis, software development, software engineering, program management, strategic and mission planning, information assurance, cybersecurity and policy support, data analytics, and model based systems engineering ("MBSE"). These services, which largely focus on securing data and establishing related policies, are applicable to customers in the United States government, financial services, healthcare, and other users of large data applications. The services can be delivered to legacy, customer owned networks, or customers who rely upon cloud-based infrastructures. The Company works with multiple business brokers and contacts within its business network to identify potential acquisitions. Since November 2019, the Company has made the following acquisitions that specialize in the areas noted above: • Corvus Consulting, LLC (“Corvus”), • Mainnerve Federal Services, Inc. dba MFSI Government Group (“MFSI"), • Merrison Technologies, LLC ("Merrison"), • Specialty Systems, Inc. (“SSI”), • the business assets of Pax River from The Albers Group (“Pax River”), • Lexington Solutions Group, LLC (“LSG”), and • Global Technology and Management Resources, Inc. ("GTMR"). With the exception of Pax River, all of these acquisitions were considered business combinations under Topic 805 Business Combinations of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”). See Note 3 , “Acquisitions” for greater details on the acquisitions of the Company since January 1, 2023.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Basis of Presentation The accompanying consolidated financial statements, including the notes, include the accounts of the Company and its wholly-owned subsidiaries and have been prepared in accordance with U.S. generally accepted accounting principles ("U.S. GAAP") and the rules and regulations of the U.S. Securities and Exchange Commission ("SEC"). All intercompany balances and transactions have been eliminated in consolidation. Basis of Presentation for Interim Periods Certain information and footnote disclosures normally included for the annual financial statements prepared in accordance with U.S. GAAP have been condensed or omitted for the interim periods presented. We believe that the unaudited interim financial statements include all adjustments (which are normal and recurring in nature) necessary to present fairly our financial position and the results of operations and cash flows for the periods presented. The results of operations for the interim periods presented are not necessarily indicative of results that may be expected for the year or future periods. The financial statements should be read in conjunction with our audited consolidated financial statements and the notes thereto for the year ended December 31, 2023 included in our Annual Report on Form 10-K for the year then ended. We have continued to follow the accounting policies set forth in those financial statements. Business Segments Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”) and in deciding how to allocate resources and in assessing performance. The Company’s CODM, the Chief Executive Officer, conducts a review of the consolidated results of operations to make decisions. The Company maintains one operating and reportable segment, which is the delivery of products and services in the Markets. Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and reported amounts of revenues and expenses during the reporting period. These estimates include, but are not limited to, management’s estimate of provisions required for uncollectible accounts receivable, the acquired value of the intangible assets and goodwill, impaired value of intangible assets, liabilities to accrue, cost incurred in the satisfaction of performance obligations, fair value for consideration elements of business combinations, permanent and temporary differences related to income taxes, and determination of the fair value of stock awards. Actual results could differ from those estimates. Revenue Recognition The Company accounts for revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers . The Company accounts for a contract with a customer that is within the scope of this Topic only when the five steps of revenue recognition under ASC 606 are met. The five core principles will be evaluated for each service provided by the Company and is further supported by applicable guidance in ASC 606 to support the Company’s recognition of revenue. Revenue is derived primarily from services provided to the Federal government. The Company enters into agreements with customers that create enforceable rights and obligations and for which it is probable that the Company will collect the consideration to which it will be entitled as services and solutions are transferred to the customer. The Company also evaluates whether two or more agreements should be accounted for as one single contract. When determining the total transaction price, the Company identifies both fixed and variable consideration elements within the contract. The Company estimates variable consideration as the most likely amount to which the Company expects to be entitled limited to the extent that it is probable that a significant reversal will not occur in a subsequent period. At contract inception, the Company determines whether the goods or services to be provided are to be accounted for as a single performance obligation or as multiple performance obligations. For most contracts, the customers require the Company to perform several tasks in providing an integrated output and, hence, each of these contracts are deemed as having only one performance obligation. When contracts are separated into multiple performance obligations, the Company allocates the total transaction price to each performance obligation based on the estimated relative standalone selling prices of the promised services underlying each performance obligation. This evaluation requires professional judgment, and it may impact the timing and pattern of revenue recognition. If multiple performance obligations are identified, the Company generally uses the cost plus a margin approach to determine the relative standalone selling price of each performance obligation. The Company does not assess whether a contract contains a significant financing component if the Company expects, at contract inception, that the period between when payment by the client and the transfer of promised services to the client occur will be less than one year. The Company currently generates its revenue from three different types of contractual arrangements: cost plus fixed fee (“CPFF”), firm-fixed-price contracts (“FFP”), and time-and-materials (“T&M”) contracts. The Company generally recognizes revenue over time as control is transferred to the customer, based on the extent of progress towards satisfaction of the performance obligation. The selection of the method used to measure progress requires judgment and is dependent on the contract type and the nature of the goods or services to be provided. For CPFF contracts, the Company uses input progress measures to derive revenue based on hours worked on contract performance as follows: direct costs plus Defense Contract Audit Agency (“DCAA”) approved provisional burdens plus a fee. The provisional indirect rates are adjusted and billed at actual at year end. Revenue from FFP contracts is generally recognized ratably over the contract term, using a time-based measure of progress, even if billing is based on other metrics or milestones, including specific deliverables. For T&M contracts, the Company uses input progress measures to estimate revenue earned based on hours worked on contract performance at negotiated billing rates, plus direct costs and indirect cost burdens associated with materials and the direct expenses incurred in performance of the contract. These arrangements generally qualify for the “right-to-invoice” practical expedient where revenue is recognized in proportion to billable consideration. FFP Level-Of-Effort contracts are substantially similar to T&M contracts except that the Company is required to deliver a specified level-of-effort over a stated period. For these contracts, the Company estimates revenue earned using contract hours worked at negotiated bill rates as the Company delivers the contractually required manpower. Revenue generated by contract support service contracts is recognized over time as services are provided, based on the transfer of control. Revenue generated by FFP contracts is recognized over time as performance obligations are satisfied. Most contracts do not contain variable consideration and contract modifications are generally minimal. For these reasons, there is not a significant impact of electing these transition practical expedients. Revenue generated from contracts with Federal, state, and local governments is recorded over time, rather than at a point in time. Under the contract support services contracts, the Company performs software design work as it is assigned by the customer, and bills the customer, generally semi-monthly, on either a CPFF or T&M basis, as labor hours are expended. Certain other government contracts for software development have specific deliverables and are structured as FFP contracts, which are generally billed as the performance obligations under the contract are met. Revenue recognition under FFP contracts requires judgment to allocate the transaction price to the performance obligations. Contracts may have terms of up to five years. Contract accounting requires judgment relative to assessing risks and estimating contract revenue, as well as costs and assumptions for schedule and technical issues. Due to the size and nature of contracts, estimates of revenue and costs are subject to a number of variables. For contract change orders, claims or similar items, judgment is required for estimating the amounts, assessing the potential for realization and determining whether realization is probable. Estimates of total contract revenue and costs are continuously monitored during the term of the contract and are subject to revision as the contract progresses. From time to time, facts develop that require revisions of revenue recognized or cost estimates. To the extent that a revised estimate affects the current or an earlier period, the cumulative effect of the revision is recognized in the period in which the facts requiring the revision become known. The Company accounts for contract costs in accordance with ASC Topic 340-40, Contracts with Customers . The Company recognizes the cost of sales of a contract as expense when incurred or at the time a performance obligation is satisfied. The Company recognizes an asset from the costs to fulfill a contract only if the costs relate directly to a contract, the costs generate or enhance resources that will be used in satisfying a performance obligation in the future, and the costs are expected to be recovered. The incremental costs of obtaining a contract are capitalized unless the costs would have been incurred regardless of whether the contract was obtained. The following table disaggregates the Company’s revenue by contract type for the three months ended March 31: 2024 2023 Revenue: Time and material $ 6,389,298 $ 5,723,610 Firm fixed price 749,611 943,875 Cost plus fixed fee 4,196,144 3,269,528 Total $ 11,335,053 $ 9,937,013 Accounting for Income Taxes Income taxes are accounted for under the asset and liability method. We estimate our income taxes in each of the jurisdictions where the Company operates. This process involves estimating our current tax expense or benefit together with assessing temporary differences resulting from differing treatment of items for tax and accounting purposes. These differences result in deferred tax assets and liabilities, which are included in our consolidated balance sheets. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. When assessing the realizability of deferred tax assets, we consider if it is more likely than not that some or all of the deferred tax assets will not be realized. In making this assessment, we consider the availability of loss carryforwards, projected reversals of deferred tax liabilities, projected future taxable income, and ongoing prudent and feasible tax planning strategies. We are subject to income taxes in the federal and state tax jurisdictions based upon our business operations in those jurisdictions. Significant judgment is required in evaluating uncertain tax positions. We record uncertain tax positions in accordance with ASC 740-10 on the basis of a two-step process whereby (1) we determine whether it is more likely than not that the tax positions will be sustained based on the technical merits of the position, and (2) with respect to those tax positions that meet the more-likely-than-not recognition threshold, we recognize the largest amount of tax benefit that is greater than 50% likely to be realized up on ultimate settlement with the related tax authority. Management evaluates its tax positions on a quarterly basis. The Company files income tax returns in the US Federal tax jurisdiction and various state tax jurisdictions. The federal and state income tax returns of the Company are subject to examination by the Internal Revenue Service (“IRS”) and state taxing authorities, generally for three years after they were filed. Recent Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures . This update requires disaggregated information about a reporting entity’s effective tax rate reconciliations as well as information on income taxes paid. This update is effective for annual periods beginning in our fiscal year ending December 31, 2025. Early adoption is permitted. We are currently evaluating the impact that this update will have on our financial statement disclosures. Balance Sheet Reclassification Adjustment The Company has reclassified certain amounts in the 2023 financial statements to comply with the 2024 presentation. These principally relate to classification of “Gain on Disposal of Fixed Assets” to “Other” on our consolidated statements of operations. The reclassifications had no impact on total net loss or net cash flows for the years ended March 31, 2024 and 2023.

Acquisition

Acquisition	3 Months Ended
	Mar. 31, 2024
Business Combination and Asset Acquisition [Abstract]
Acquisition	Acquisition Since January 1, 2023, the Company has completed the following acquisition to achieve its business purposes as discussed in Note 1 . GTMR On March 22, 2023, the Company entered into an agreement and plan of merger with GTMR. This acquisition was accounted for as a business combination whereby GTMR became a 100% owned subsidiary of the Company. The Company acquired GTMR to expand its capabilities, increase market share, gain access to new contracts, and achieve cost efficiencies through synergies and economies of scale. The following represents the assets and liabilities acquired in this acquisition: March 31, 2023 Adjustments March 31, 2024 Cash $ 475,000 $ — $ 475,000 Accounts receivable other receivables 1,380,203 (9,384) 1,370,819 Income tax receivable 155,449 (127,992) 27,457 Prepaid expenses 116,892 (30,856) 86,036 Other asset 17,182 — 17,182 Furniture and equipment 163,301 103,760 267,061 Right of use asset – operating lease — 641,392 641,392 Customer relationships 2,426,000 — 2,426,000 Right of use asset - finance lease — 17,456 17,456 Tradename 517,000 — 517,000 Backlog 1,774,000 — 1,774,000 Goodwill 1,822,466 279,571 2,102,037 Deferred tax liability (1,244,368) (242,093) (1,486,461) Lease liability – operating lease (17,608) (603,799) (621,407) Lease liability – finance lease — (12,549) (12,549) Accounts payable and accrued expenses $ (1,030,957) $ 141,341 $ (889,616) Net assets acquired $ 6,554,560 $ 156,847 $ 6,711,407 The consideration paid for GTMR was as follows: Cash $ 470,233 Due to Seller 350,000 Other consideration 17,791 Cash from factoring 411,975 Common stock 5,304,561 Accounts receivable note 156,847 Total consideration paid $ 6,711,407 The GTMR Acquisition has been accounted for under the acquisition method of accounting. Under the acquisition method of accounting, the total acquisition consideration price was allocated to the assets acquired and liabilities assumed based on their preliminary estimated fair values. The fair value measurements utilize estimates based on key assumptions of the GTMR Acquisition, and historical and current market data. The excess of the purchase price over the total of the estimated fair values assigned to tangible and identifiable intangible assets acquired and liabilities assumed is recognized as goodwill. To determine the fair values of tangible and intangible assets acquired and liabilities assumed for GTMR, we engaged a third-party independent valuation specialist. Intangible assets, which are primarily comprised of customer relationships and backlog, were valued using the excess earnings discounted cash flow method. On the date of the acquisition, the Company simultaneously factored $411,975 of the accounts receivable from GTMR to finance the acquisition. The Company paid $185,896 in transaction costs of GTMR, which was excluded from the purchase price and issued an accounts receivable note (“Accounts Receivable Note”), and held back $350,000, the details for which have been discussed in amounts Due to Seller in Note 10 , During the measurement period (which is the period required to obtain all necessary information that existed at the acquisition date, or to conclude that such information is unavailable, not to exceed one year), additional assets or liabilities may be recognized, or there could be changes to the amounts of assets or liabilities previously recognized on a preliminary basis, if new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have resulted in the recognition of these assets or liabilities as of that date. The measurement period for the GTMR acquisition is closed as of March 22, 2024. During the measurement period, the Company recorded several adjustments to goodwill as a result of GTMR's adoption of ASC 842, tax adjustments, and an update to the fair value of acquired furniture and equipment. These measurement period adjustments were subsequently identified as a result of the completion of third party accounting assistance. The Company also recorded a measurement period adjustment to goodwill as a result of finalizing the transaction price. The Company entered into an Accounts Receivable Note due to the sellers four months after the closing date of the transaction, subject to the adjustment of any net working capital deficiencies. This amount was determined to be $156,847. The following table shows unaudited pro-forma results for the three months ended March 31, 2024 and 2023, as if the acquisitions of GTMR had occurred on January 1, 2023. These unaudited pro forma results of operations are based on the historical financial statements of each of the companies. For the three months ended March 31, 2024 Revenues $ 11,335,053 Net loss $ (4,141,541) Net loss per share - basic $ (0.08) For the three months ended March 31, 2023 Revenues $ 12,583,985 Net loss $ (6,532,634) Net loss per share - basic $ (0.16)

Fixed Assets

Fixed Assets	3 Months Ended
	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
Fixed Assets	Fixed Assets Fixed assets consisted of the following as of March 31, 2024 and December 31, 2023: March 31, 2024 December 31, 2023 Equipment and software $ 258,091 $ 258,091 Furniture 43,119 43,119 Automobile 43,928 43,928 Leasehold improvements 192,959 192,959 Total fixed assets 538,097 538,097 Accumulated depreciation (269,188) (227,927) Fixed assets, net $ 268,909 $ 310,170 Depreciation expense for the three months ended March 31, 2024 and March 31, 2023, was $41,261 and $19,936, respectively.

Intangible Assets and Goodwill

Intangible Assets and Goodwill	3 Months Ended
	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets and Goodwill	Intangible Assets and Goodwill Intangible assets consisted of the following as of March 31, 2024 and December 31, 2023: March 31, December 31, Customer relationships 4.5– 15 years $ 11,961,000 $ 11,961,000 Tradename 4.5 years 783,000 783,000 Trademark 10-15 years 533,863 533,864 Backlog 2-5 years 3,210,000 3,210,000 Non-compete agreement 3-5 years 684,000 684,000 17,171,863 17,171,864 Accumulated amortization (8,757,724) (8,201,000) Intangible assets, net $ 8,414,139 $ 8,970,864 The intangible assets with the exception of the trademarks were recorded as part of the acquisitions of Corvus, MFSI, Merrison, SSI, LSG, and GTMR. Amortization expense for the three months ended March 31, 2024 and March 31, 2023, was $556,724 and $490,631, respectively, and the intangible assets are being amortized based on the estimated future lives as noted above. Future amortization of the intangible assets for the next five years as of March 31 are as follows: Remainder of the year ending December 31, 2024 $ 1,517,962 Year ending 2025 1,453,000 Year ending 2026 1,242,863 Year ending 2027 1,034,302 Year ending 2028 543,592 Year ending 2029 and thereafter 2,622,420 Total $ 8,414,139 The activity of goodwill for the three months ended March 31, 2024, is as follows: Corvus SSI MFSI Total December 31, 2023 $ 1,958,741 $ 8,718,093 $ 40,073 $ 10,716,907 Goodwill acquired through acquisitions — — — — March 31, 2024 $ 1,958,741 $ 8,718,093 $ 40,073 $ 10,716,907 When the Company acquires a controlling financial interest through a business combination, the Company uses the acquisition method of accounting to allocate the purchase consideration to the assets acquired and liabilities assumed, which are recorded at fair value. Any excess of purchase consideration over the net fair value of the net assets acquired is recognized as goodwill. There were no additions of goodwill for the three months ended March 31, 2024. The Company has not disposed of any entities, nor has the Company recognized impairment on the goodwill in this period.

Convertible Promissory Notes -

Convertible Promissory Notes - Related Party	3 Months Ended
	Mar. 31, 2024
Convertible Notes Payable [Abstract]
Convertible Promissory Notes – Related Party	Convertible Promissory Note - Related Party We had the following Promissory Note as of March 31, 2024 and December 31, 2023: March 31, December 31, Convertible note payable with a trust related to one of the Company’s directors, convertible at $0.26 per share, at 5% interest (amended April 4, 2022, maturity date September 30, 2024) — 3,209,617 Less: Beneficial conversion feature discount — (971,405) $ — $ 2,238,212 Interest expense which includes amortization of discount for the three months ended March 31, 2024 and March 31, 2023, was $245,438 and $340,120, respectively. There was no accrued interest on the note payable as of March 31, 2024. The amount of the BCF discount recorded was evaluated for characteristics of liability or equity and was determined to be equity under ASC 470 and ASC 480. The Company recognized this as additional paid in capital, and the discount was being amortized over the life of the note. On February 22, 2024, the Company entered into an agreement to amend the related party convertible promissory note with the Buckhout Charitable Remainder Trust, resulting in elimination of the beneficial conversion feature, change in the interest rate, extension of the term, and change in the payoff schedule. As part of this amendment, a partial payment of $809,617 was made on the date of the agreement, resulting in an outstanding balance of $2,400,000 as of that date. The change in terms of the note were evaluated for characteristics of modification or extinguishment, and it was determined that under ASC 470, the debt amendment was considered to be an extinguishment, thus the amended note is considered a new note. As of February 22, 2024, the remaining unamortized carrying value of the beneficial conversion feature was $761,783, which was treated as a loss on debt extinguishment on the income statement. Concurrent with this amendment, we determined that the trustee of the Buckhout Charitable Remainder Trust (who resigned as an officer of the Company) is no longer a related party to the Company. See Note 7

Notes Payable

Notes Payable	3 Months Ended
	Mar. 31, 2024
Notes Payable [Abstract]
Notes Payable	Notes Payable Our notes payable consists of the following as of March 31, 2024 and December 31, 2023: March 31, 2024 December 31, Note payable at 7% originally due November 2023, maturing September 30, 2024 (a) $ — $ 5,600,000 Note payable at 10% interest dated February 28, 2022 and matures the earlier of (i) September 30, 2024 or (ii) the acceleration of the obligations as contemplated under the promissory note including the successful completion of an equity offering of at least $15,000,000 (b) — 400,000 Note payable at 7.5% dated February 22, 2024, maturing August 31, 2026 (c) 6,000,000 - Note payable at 12% interest dated April 6, 2023 and matures the earlier of (i) September 30, 2024 or (ii) the acceleration of the obligations as contemplated under the promissory note (d) — 400,000 Convertible note payable, convertible at $1.60 per share, at 7%, maturing April 4, 2023 (e) — 840,000 Promissory note payable (f) 2,400,000 — Term note payable, at prime plus 3% interest, applied on a deferred basis (11.50% at March 31, 2024 and 6.25% at December 31, 2023) maturing August 11, 2024 622,442 981,764 Total Notes Payable 9,022,442 8,221,764 Less: Debt Discount — (146,989) $ 9,022,442 $ 8,074,775 (a) On August 12, 2021, the note payable was amended to extend the debt to September 30, 2024 ("Eisiminger Note 1"). It was determined that under ASC 470, the debt amendment was considered a modification. The amount of the debt discount recorded related to the warrants granted to the note holder was evaluated for characteristics of liability or equity and was determined to be equity under ASC 470 and ASC 480 and the entire balance was fully amortized as of December 31, 2023. On February 22, 2024, the Company entered into an agreement to amend Eisiminger Note 1, resulting in a change to the interest rate and an extension of the maturity date. The amended note was evaluated for characteristics of debt modification or extinguishment and it was determined that under ASC 470, the debt amendment was considered an extinguishment. As a result of the amendment, Eisiminger Note 1 was combined with Eisiminger Note 2 as described in (b) below, resulting in a new note, ("2024 Eisiminger Note"). See (c) below. (b) On February 28, 2022, the Company was obligated to issue 125,000 shares of common stock as further consideration for making this loan to the Company ("Eisiminger Note 2"). The shares were issued in April 2022. On February 22, 2024, the Company entered into an agreement to amend this note resulting in a change to the interest rate and an extension of the maturity date. The amended note was evaluated for characteristics of debt modification or extinguishment and it was determined that under ASC 470, the debt amendment was considered an extinguishment. Therefore, the remaining unamortized debt discount balance of $61,263 was recorded as a loss in the income statement. As a result of the amendment, Eisiminger Note 2 was combined with Eisminger Note 1 as described in (a) above, resulting in the new note, 2024 Eisiminger Note. See (c) below. (c) On February 22, 2024, as a result of amending Eisiminger Note 1 and Eisiminger Note 2, the Company entered into the 2024 Eisiminger Note, with a principal balance of $6,000,000, maturing on August 31, 2026, and bearing interest at 7.5% per annum until February 1, 2025, after which the interest rate will increase to 8% per annum. (d) On April 6, 2023, the Company entered into a promissory note with principal balance of $400,000 bearing interest at 12% per annum ("Eisiminger Note 3"). On February 22, 2024, the Company paid the outstanding principal and accrued interest owed on Eisiminger Note 3. (e) On February 13, 2023, the Company entered into a series of transactions with Crom Cortana Fund LLC (“Crom”), the primary purpose of which is related to the GTMR Acquisition entered into on March 22, 2023. In connection therewith, the Company and Crom entered into an agreement to pay off the amount owed to Crom under the terms of the convertible promissory note in the original principal amount of $1,050,000 due April 4, 2023 ("Prior Crom Note"). In consideration of a $300,000 cash payment and 556,250 shares of common stock representing conversion of the remaining principal balance of the Company’s obligations under the Prior Crom Note are deemed satisfied reducing the balance to zero; we induced conversion of the debt, which effectively extinguished the debt. Simultaneously therewith, the parties entered into the Securities Purchase Agreement (the “2023 SPA”) pursuant to which Crom purchased (a) a convertible promissory note in the principal amount of $840,000 (the “2023 Note Payable”), which matures February 13, 2024 and bears interest at a per annum rate equal to 10% to be paid monthly, and (b) a warrant pursuant to which Crom has the right to purchase up to 700,000 shares of the Company’s common stock (the “2023 Warrant”) at an exercise price of $1.38 which expires 60 months from the date of issuance. The proceeds of the 2023 Note Payable were used primarily to fund the GTMR acquisition, as well as fund the aforementioned debt repayment. On January 25, 2024, the Company paid the outstanding principal and accrued interest owed on the 2023 Note Payable to Crom. (f) On February 22, 2024, the Company and the Buckhout Charitable Remainder Trust entered into a new note payable in the principal amount of $2,400,000 ("The Buckhout February 2024 Note") which matures on August 31, 2026, and accrues interest at a per annum rate of 5% through January 1, 2025, 8% per annum through January 1, 2026, and 12% per annum thereafter. The principal amount will be amortized at the rate of $100,000 per month, commencing in September 2024 until the last month is paid in August 2026. The terms of the new note payable to The Buckhout Charitable Remainder Trust do not permit the principal amount to be converted into common stock. Refer to Note 6 for relevant information regarding the previous note with the Buckhout Charitable Remainder Trust. Interest expense which includes amortization of discount for the three months ended March 31, 2024 and March 31, 2023, was $233,510 and $485,000, respectively. Accrued interest on the notes payable as of March 31, 2024 was $0.

Note Payable - Related Party

Note Payable - Related Party	3 Months Ended
	Mar. 31, 2024
NOTE PAYABLE RELATED PARTY [Abstract]
Note Payable - Related Party	Note Payable – Related Party The Company entered into a note payable with a related party in August 2021 with balances as of March 31, 2024 (unaudited) and December 31, 2023, as follows: March 31, December 31, Note payable at 5%, amended to ultimately mature in March 31, 2026 $ 400,000 $ 400,000 On February 16, 2024, the Company entered into a letter agreement to (i) extend the maturity date from December 31, 2024 to August 1, 2025 and (ii) require subsequent monthly principal payments of $50,000 for eight months commencing on the maturity date, with the final payment by March 31, 2026. All other terms of the note payable remain unchanged. As a result, the balance is reflected in non-current liabilities.

Revolving Credit Facility

Revolving Credit Facility	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Revolving Credit Facility	Revolving Credit Facility On April 4, 2022, the Company secured a $950,000 revolving credit facility with Live Oak Banking Company (“Revolving Credit Facility”). The Revolving Credit Facility was to mature on March 28, 2029, and draws on it are charged interest at the rate of prime plus 2.75% per annum. Interest is payable monthly. As of December 31, 2023, the Company had $625,025 outstanding on the Revolving Credit Facility. On February 22, 2024 the Company entered into a $4,000,000 revolving credit facility with Live Oak Banking Company that bears interest at prime plus 2% interest and matures on February 22, 2025 (the “New Live Oak Revolver). The New Live Oak Revolver replaces the Revolving Credit Facility. The Company rolled over the principal balance outstanding of approximately $625,000 on the Revolving Credit Facility and was advanced an additional amount of $904,793, the majority of which was used to make the partial payment on the Convertible Promissory Note - Related Party (see Note 6 ). As of March 31, 2024, the total amount outstanding on the New Live Oak Revolver was $1,529,818.

Due To Seller And Contingent Ea

Due To Seller And Contingent Earnout	3 Months Ended
	Mar. 31, 2024
Business Combination and Asset Acquisition [Abstract]
Due To Seller And Contingent Earnout	Due to Seller and Contingent Earnout As part of the acquisition of GTMR, the Company was obligated to pay $1,250,000 which included $350,000 held back to satisfy any net working capital deficiencies. This balance was originally scheduled to be paid six months following the closing date, however, payment had been postponed and the unpaid balance of $200,000 will accrue interest at an annual rate equal to the rate of interest announced publicly by Citibank N.A. in New York, plus 2% until it is paid in full in July of 2024. The $200,000 is recorded as Due to Seller in current liabilities on the Company's Consolidated Balance Sheet as of March 31, 2024. As part of the acquisition of SSI, the Company was obligated to pay an earnout contingent on the results of operations of SSI through August 2023. On February 15, 2024, the Company entered into an agreement with the former shareholders of SSI concerning the amount and timing of the contingent earnout included in total consideration for the SSI acquisition in August 12, 2021. The parties agreed to settle the amount for a total of $720,000, with an initial payment of $180,000 that was made by the Company at signing of the agreement, plus starting in March 2024, monthly payments of $20,000 plus interest payable at 5% per annum for 27 months. As a result, $240,000 is recorded as Due to Seller in current liabilities and $280,000 is reflected in non-current liabilities as of March 31, 2024. Prior to the February 15, 2024 agreement, this earnout was recorded as Contingent Earnout on the Consolidated Balance Sheet.

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2024
Equity [Abstract]
Stockholders' Equity	Stockholders’ Equity January 2024 Registered Offering On January 25, 2024 the Company entered into a securities purchase agreement (the “SPA”) with an institutional investor, pursuant to which the Company agreed to sell and issue, in a registered direct offering, an aggregate of (i) 5,243,967 shares of the Company’s common stock, at a purchase price of $0.32 per share and (ii) 3,193,534 pre-funded warrants (the “Pre-funded Warrant(s)”) to purchase up to an aggregate of 3,193,534 shares of common stock for aggregate gross proceeds to the Company of approximately $2.7 million, before deducting the placement agent fees and estimated offering expenses payable by the Company (the “Registered Offering”). The Pre-funded Warrants were sold at an offering price of $0.319 per Pre-funded Warrant and are exercisable at a price of $0.001 per share. In a concurrent private placement, the Company agreed to issue to the same institutional investor, for each ordinary share and Pre-funded Warrant purchased in the offering, an additional ordinary share purchase warrant (“Regular Warrants”). The Regular Warrants have an exercise price of $0.35 and are exercisable to purchase an aggregate of 8,437,501 shares of common stock. Preferred Stock The Company has 50,000,000 shares of preferred stock authorized. The Company has designated a Series A Preferred Stock, Series B Preferred Stock, and a Series C Preferred Stock. Series A Preferred Stock The Company has designated 10,000,000 shares of Series A Preferred Stock, par value of $0.0001. As of March 31, 2024 and December 31, 2023, the Company has 5,875,000 shares of Series A Preferred Stock issued and outstanding, which is convertible into 587,500 shares of the Company's common stock. For the three months ended March 31, 2024, the Company recognized $18,269 in Series A dividends, all of which has been paid as of March 31, 2024. Series B Preferred Stock The Company has designated 10,000,000 shares of Series B Preferred Stock, par value of $0.0001. As of March 31, 2024 and December 31, 2023, the Company has 0 shares of Series B Preferred Stock issued and outstanding. Series C Preferred Stock The Company has designated 10,000,000 shares of Series C Preferred Stock, par value of $0.0001. As of March 31, 2024 and December 31, 2023, the Company has 770,000 shares of Series C Preferred Stock issued and outstanding, which is convertible into 481,250 shares of the Company's common stock. For the three months ended March 31, 2024, the Company recognized $11,550 in Series C dividends, all of which has been paid as of March 31, 2024. Common Stock The Company has 3,000,000,000 shares of common stock, par value $0.0001 authorized. The Company has 53,029,915 and 47,672,427 shares issued and outstanding as of March 31, 2024, and December 31, 2023, respectively. During the three months ended March 31, 2024, 5,357,488 shares of common stock were issued, all in connection with the SPA. Warrants The following table represents a summary of warrants for the three months ended March 31, 2024 and the year ended December 31, 2023: Three Months Ended Year Ended Number Weighted Number Weighted Beginning balance 7,444,698 $ 1.68 5,678,836 $ 1.84 Warrants 8,437,501 0.25 1,765,862 1.17 Pre-funded Warrants 3,193,534 0.09 — — Total Granted 11,631,035 0.34 1,765,862 1.17 Warrants — — — — Pre-funded Warrants (113,521) 0.32 — — Total Exercised (113,521) 0.32 — — Ending balance 18,962,212 $ 0.87 7,444,698 $ 1.68 Warrants exercisable 18,962,212 7,444,698 Intrinsic value of warrants $ 283,586 $ 327,214 Weighted Average Remaining Contractual Life (Years) 5.77 4.70 The Pre-funded Warrants that the Company sold related to the Registered Offering were immediately exercisable and do not have an expiration date. As noted above, the Company sold Pre-funded Warrants to purchase up to an aggregate of 3,193,534 shares of common stock at an offering price of $0.319 per Pre-funded Warrant, which are exercisable at a price of $0.001 per share, of which 113,521 were exercised on February 6, 2024. The Regular Warrants related to the Registered Offering became exercisable on March 20, 2024, upon effectiveness of shareholder approval which was obtained on February 12, 2024. The Regular Warrants expire on March 20, 2029, and have an exercise price of $0.35 per share. The Warrants and the Pre-funded Warrants do not require a cash settlement for the warrants. Based on the terms of the agreements, the warrants were freestanding, equity-linked instruments that represented separate units of account. The Company allocated the value of the net proceeds from the offering to the ordinary shares and warrants based on relative fair value. The value allocated to the warrants was recorded in Additional Paid-In Capital in the consolidated balance sheets. Options The Company on November 9, 2021, approved the Stock Incentive Plan, that authorizes the Company to grant up to 2,500,000 shares and options. Prior to this date, the granting of options was not done in accordance with a stock option plan. As of March, 31, 2024, 2,132,500 stock options have been granted under the Stock Incentive Plan. The following represents a summary of options for the three months ended March 31, 2024 and the year ended December 31, 2023: Number Weighted Weighted-Average Remaining Contractual Term (in Years) Weighted Outstanding, December 31, 2023 8,243,437 $ 2.41 4.98 $ 3.58 Granted 150,000 0.35 6.92 0.31 Exercised — — — — Forfeited (65,938) 1.72 — — Outstanding. March 31, 2024 8,327,499 $ 2.38 4.76 $ 3.55 As of March 31, 2024 Vested and exercisable 4,750,510 $ 2.38 4.48 $ 3.12 During the three months ended March 31, 2024, the Company recognized $1,657,821 of noncash stock based compensation related to the vesting of service-based stock options. No options were exercised during the three months ended March 31, 2024. The fair value of each option and warrant is estimated using the Black-Scholes valuation model. Changes to these inputs could produce a significantly higher or lower fair value measurement. The following assumptions were used for the periods as follows: Three Months Year Expected term 7 years 7 years Expected volatility 120.97% – 166.14% 161.61% – 166.14% Expected dividend yield — — Risk-free interest rate 3.48% – 4.08% 3.48% - 3.89%

Fair Value

Fair Value	3 Months Ended
	Mar. 31, 2024
Fair Value Disclosures [Abstract]
Fair Value	Fair Value Fair value is defined as the exit price, or the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants as of the measurement date. U.S. GAAP sets forth a three-level fair value hierarchy, which prioritizes the inputs used in measuring fair value. The three levels are as follows: Level 1 – defined as observable inputs, such as quoted market prices in active markets. Level 2 – defined as inputs other than quoted prices in active markets that are either directly or indirectly observable. Level 3 – defined as unobservable inputs in which little or no market data exists, therefore, requiring an entity to develop its own assumptions. Our financial assets and liabilities subject to the three-level fair value hierarchy consist principally of cash and cash equivalents, accounts receivable, accounts payable, contingent consideration, and derivative liabilities. The estimated fair value of cash and cash equivalents, accounts receivable, and accounts payable approximates their carrying value. On April 4, 2022, the Company issued common stock, a convertible note, and warrants in a SPA with Crom (“2022 Crom SPA”). The Company had evaluated the conversion option liability in the convertible note and the warrants to determine proper accounting treatment and determined them to the derivative liabilities ("Derivative Liabilities"). On February 13, 2023, the 2022 Crom SPA was terminated through an induced conversion thereby extinguishing the conversion option liability associated with the 2022 Crom note; the warrants were not affected. Concurrent with the termination of the 2022 Crom SPA, the Company issued common stock, the 2023 Note Payable, and warrants in an SPA with Crom. The Company evaluated the conversion option in this convertible note and these warrants to determine proper accounting treatment and determined them to be derivative liabilities (also “Derivative Liabilities”). The Derivative Liabilities had and have been accounted for utilizing ASC 815 “Derivatives and Hedgin g.” On February 13, 2024, the Company paid the outstanding principal and accrued interest owed on the 2023 Note Payable to Crom, thereby extinguishing the conversion feature associated with this note; the warrants were not affected. The Company recognized liabilities for the estimated fair values of the Derivative Liabilities. The estimated fair values of these liabilities were calculated using a binomial pricing model with key input variables by an independent third party, as of the date of issuance, with changes in fair value recorded as gains or losses on revaluation in other income (expense). The Company determined that the significant inputs used to value the Derivative Liabilities fall within Level 3 of the fair value hierarchy. As a result, the Company has determined that the valuation of its Derivative Liabilities are classified in Level 3 of the fair value hierarchy as shown in the table below: Fair Value Measurements at March 31, 2024 Level 1 Level 2 Level 3 Total Derivative Liabilities $ — $ — $ 111,000 $ 111,000 Fair Value Measurements at December 31, 2023 Level 1 Level 2 Level 3 Total Derivative Liabilities $ - $ - $ 157,600 $ 157,600 The Company’s derivative liabilities as of March 31, 2024 and December 31, 2023 associated with the Derivative Liabilities are as follows. March 31, 2024 December 31, Inception Fair value of 656,250 warrants on April 4, 2022 $ 43,000 $ 66,000 $ 378,000 Fair value of conversion option of Crom Cortana Fund LLC convertible note — 200 162,000 Fair value of 700,000 warrants on February 13, 2023 68,000 91,400 259,000 $ 111,000 $ 157,600 Changes to these inputs could produce a significantly higher or lower fair value measurement. The fair value of each Derivative Instrument is estimated using a binomial valuation model. The following assumptions were used for the period as follows: March 31, Expected term - warrants 3.01 years - 3.90 years Stock price as of measurement date $ 0.26 Volatility (observed) 125.20% - 134.45% Incremental discount 5.0 % Selected volatility – post haircut 96.0% - 99.5% Risk-free interest rate 4.27% - 4.35%

Concentrations

Concentrations	3 Months Ended
	Mar. 31, 2024
Risks and Uncertainties [Abstract]
Concentrations	Concentrations Concentration of Credit Risk. The Company’s customer base is concentrated with a relatively small number of customers. The Company does not generally require collateral or other security to support accounts receivable. To reduce credit risk, the Company performs ongoing credit evaluations on its customers’ financial condition. The Company establishes allowances for doubtful accounts based upon factors surrounding the credit risk of customers, historical trends, and other information. For the three months ended March 31, 2024, and 2023, the Company had three customers representing 54% and 60% of revenue earned, respectively. Any customer that represents 10% or greater of total revenue represents a risk. The Company also has two customers that represent 34% and three customers that represent 54% of the total accounts receivable as of March 31, 2024 and December 31, 2023, respectively.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Income TaxesThe Company's quarterly provision for income taxes is measured using an estimated annual effective tax rate adjusted for discrete items that occur within the quarter. The effective income tax rate was (3.40)% and 22.10% for the three months ended March 31, 2024 and 2023, respectively. The decrease in the effective tax for the three months ended March 31, 2024 was primarily the increase in valuation allowance in the current year as the Company maintains a full valuation allowance against its deferred tax assets. The effective tax rate for the three months ended March 31, 2023 was higher than the statutory rate primarily due to the partial release of the valuation allowance due to the increase in deferred tax liabilities that related to the GTMR acquisition resulting in a $1.5 million net income tax benefit.

Factoring of Accounts Receivabl

Factoring of Accounts Receivable	3 Months Ended
	Mar. 31, 2024
Receivables [Abstract]
Factoring of Accounts Receivable	Factoring of Accounts Receivable On January 24, 2023, GTMR (acquired by the Company on March 22, 2023 and discussed in Note 3) entered into a factoring agreement (the “Factoring Agreement”) with Republic Capital Access LLC (“RCA”) wherein GTMR agreed to sell certain of its accounts receivable, up to a limit of $1,000,000 without recourse. During the three months ended March 31, 2023, total receivables sold under the Factoring Agreement was $484,677. Without recourse indicates that the Company assigns and transfers its rights, title, and interest in and to the accounts receivable to RCA, meaning that the Company will not be liable to repay all or any portion of the advance amount if any portion of the accounts receivable is not paid by the Company’s customer(s). Information on accounts receivable identified for factoring are provided and verified by RCA prior to being accepted for factoring. Pursuant to the Factoring Agreement, the Company will receive an initial payment of 90% or 85% on prime contracts or subcontracts, respectively. The remaining balance of the receivable is paid upon receipt of payment by RCA, less RCA factoring fees. The Company pays factoring fees associated with the sale of receivables based on the dollar value of the receivables sold. Factoring fees paid under this arrangement were $0 for the three months ended March 31, 2023. The Company did not factor any receivables under the Factoring Agreement for the quarter ended March 31, 2024. The Company terminated this agreement in February 2024.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2024
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events On April 8, 2024 the Company filed a registration statement on Form S-3 to register for resale, for time to time, of up to 8,437,501 shares of the Company's common stock at an exercise price of $0.35 per share, by the selling stockholders identified in the prospectus under "Selling Stockholders" pursuant to a warrant agreement entered into with an investor. The registration statement (File No. 333-278553) was declared effective by the SEC on April 18, 2024 at which time the Company filed a final prospectus. The Company is not selling any shares of its common stock under this prospectus and will not receive any proceeds from the sale of the shares of the Company's common stock. The Company would, however, receive proceeds from any warrants that are exercised through the payment of the exercise price in cash, in a maximum amount of up to approximately $2,953,000. The selling stockholders will bear all commissions and discounts, if any, attributable to the sale of the shares of the Company's common stock. All costs, expenses, and fees in connection with the registration of the shares were borne by the Company.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Pay vs Performance Disclosure
Net loss	$ (4,111,722)	$ (4,323,391)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Basis of Presentation and Basis of Presentation for Interim Periods.	Basis of Presentation The accompanying consolidated financial statements, including the notes, include the accounts of the Company and its wholly-owned subsidiaries and have been prepared in accordance with U.S. generally accepted accounting principles ("U.S. GAAP") and the rules and regulations of the U.S. Securities and Exchange Commission ("SEC"). All intercompany balances and transactions have been eliminated in consolidation. Basis of Presentation for Interim Periods Certain information and footnote disclosures normally included for the annual financial statements prepared in accordance with U.S. GAAP have been condensed or omitted for the interim periods presented. We believe that the unaudited interim financial statements include all adjustments (which are normal and recurring in nature) necessary to present fairly our financial position and the results of operations and cash flows for the periods presented. The results of operations for the interim periods presented are not necessarily indicative of results that may be expected for the year or future periods. The financial statements should be read in conjunction with our audited consolidated financial statements and the notes thereto for the year ended December 31, 2023 included in our Annual Report on Form 10-K for the year then ended. We have continued to follow the accounting policies set forth in those financial statements.
Business Segments	Business Segments Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”) and in deciding how to allocate resources and in assessing performance. The Company’s CODM, the Chief Executive Officer, conducts a review of the consolidated results of operations to make decisions. The Company maintains one operating and reportable segment, which is the delivery of products and services in the Markets.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and reported amounts of revenues and expenses during the reporting period. These estimates include, but are not limited to, management’s estimate of provisions required for uncollectible accounts receivable, the acquired value of the intangible assets and goodwill, impaired value of intangible assets, liabilities to accrue, cost incurred in the satisfaction of performance obligations, fair value for consideration elements of business combinations, permanent and temporary differences related to income taxes, and determination of the fair value of stock awards. Actual results could differ from those estimates.
Revenue Recognition	Revenue Recognition The Company accounts for revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers . The Company accounts for a contract with a customer that is within the scope of this Topic only when the five steps of revenue recognition under ASC 606 are met. The five core principles will be evaluated for each service provided by the Company and is further supported by applicable guidance in ASC 606 to support the Company’s recognition of revenue. Revenue is derived primarily from services provided to the Federal government. The Company enters into agreements with customers that create enforceable rights and obligations and for which it is probable that the Company will collect the consideration to which it will be entitled as services and solutions are transferred to the customer. The Company also evaluates whether two or more agreements should be accounted for as one single contract. When determining the total transaction price, the Company identifies both fixed and variable consideration elements within the contract. The Company estimates variable consideration as the most likely amount to which the Company expects to be entitled limited to the extent that it is probable that a significant reversal will not occur in a subsequent period. At contract inception, the Company determines whether the goods or services to be provided are to be accounted for as a single performance obligation or as multiple performance obligations. For most contracts, the customers require the Company to perform several tasks in providing an integrated output and, hence, each of these contracts are deemed as having only one performance obligation. When contracts are separated into multiple performance obligations, the Company allocates the total transaction price to each performance obligation based on the estimated relative standalone selling prices of the promised services underlying each performance obligation. This evaluation requires professional judgment, and it may impact the timing and pattern of revenue recognition. If multiple performance obligations are identified, the Company generally uses the cost plus a margin approach to determine the relative standalone selling price of each performance obligation. The Company does not assess whether a contract contains a significant financing component if the Company expects, at contract inception, that the period between when payment by the client and the transfer of promised services to the client occur will be less than one year. The Company currently generates its revenue from three different types of contractual arrangements: cost plus fixed fee (“CPFF”), firm-fixed-price contracts (“FFP”), and time-and-materials (“T&M”) contracts. The Company generally recognizes revenue over time as control is transferred to the customer, based on the extent of progress towards satisfaction of the performance obligation. The selection of the method used to measure progress requires judgment and is dependent on the contract type and the nature of the goods or services to be provided. For CPFF contracts, the Company uses input progress measures to derive revenue based on hours worked on contract performance as follows: direct costs plus Defense Contract Audit Agency (“DCAA”) approved provisional burdens plus a fee. The provisional indirect rates are adjusted and billed at actual at year end. Revenue from FFP contracts is generally recognized ratably over the contract term, using a time-based measure of progress, even if billing is based on other metrics or milestones, including specific deliverables. For T&M contracts, the Company uses input progress measures to estimate revenue earned based on hours worked on contract performance at negotiated billing rates, plus direct costs and indirect cost burdens associated with materials and the direct expenses incurred in performance of the contract. These arrangements generally qualify for the “right-to-invoice” practical expedient where revenue is recognized in proportion to billable consideration. FFP Level-Of-Effort contracts are substantially similar to T&M contracts except that the Company is required to deliver a specified level-of-effort over a stated period. For these contracts, the Company estimates revenue earned using contract hours worked at negotiated bill rates as the Company delivers the contractually required manpower. Revenue generated by contract support service contracts is recognized over time as services are provided, based on the transfer of control. Revenue generated by FFP contracts is recognized over time as performance obligations are satisfied. Most contracts do not contain variable consideration and contract modifications are generally minimal. For these reasons, there is not a significant impact of electing these transition practical expedients. Revenue generated from contracts with Federal, state, and local governments is recorded over time, rather than at a point in time. Under the contract support services contracts, the Company performs software design work as it is assigned by the customer, and bills the customer, generally semi-monthly, on either a CPFF or T&M basis, as labor hours are expended. Certain other government contracts for software development have specific deliverables and are structured as FFP contracts, which are generally billed as the performance obligations under the contract are met. Revenue recognition under FFP contracts requires judgment to allocate the transaction price to the performance obligations. Contracts may have terms of up to five years. Contract accounting requires judgment relative to assessing risks and estimating contract revenue, as well as costs and assumptions for schedule and technical issues. Due to the size and nature of contracts, estimates of revenue and costs are subject to a number of variables. For contract change orders, claims or similar items, judgment is required for estimating the amounts, assessing the potential for realization and determining whether realization is probable. Estimates of total contract revenue and costs are continuously monitored during the term of the contract and are subject to revision as the contract progresses. From time to time, facts develop that require revisions of revenue recognized or cost estimates. To the extent that a revised estimate affects the current or an earlier period, the cumulative effect of the revision is recognized in the period in which the facts requiring the revision become known. The Company accounts for contract costs in accordance with ASC Topic 340-40, Contracts with Customers . The Company recognizes the cost of sales of a contract as expense when incurred or at the time a performance obligation is satisfied. The Company recognizes an asset from the costs to fulfill a contract only if the costs relate directly to a contract, the costs generate or enhance resources that will be used in satisfying a performance obligation in the future, and the costs are expected to be recovered. The incremental costs of obtaining a contract are capitalized unless the costs would have been incurred regardless of whether the contract was obtained. The following table disaggregates the Company’s revenue by contract type for the three months ended March 31: 2024 2023 Revenue: Time and material $ 6,389,298 $ 5,723,610 Firm fixed price 749,611 943,875 Cost plus fixed fee 4,196,144 3,269,528 Total $ 11,335,053 $ 9,937,013
Accounting for Income Taxes	Accounting for Income Taxes Income taxes are accounted for under the asset and liability method. We estimate our income taxes in each of the jurisdictions where the Company operates. This process involves estimating our current tax expense or benefit together with assessing temporary differences resulting from differing treatment of items for tax and accounting purposes. These differences result in deferred tax assets and liabilities, which are included in our consolidated balance sheets. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. When assessing the realizability of deferred tax assets, we consider if it is more likely than not that some or all of the deferred tax assets will not be realized. In making this assessment, we consider the availability of loss carryforwards, projected reversals of deferred tax liabilities, projected future taxable income, and ongoing prudent and feasible tax planning strategies. We are subject to income taxes in the federal and state tax jurisdictions based upon our business operations in those jurisdictions. Significant judgment is required in evaluating uncertain tax positions. We record uncertain tax positions in accordance with ASC 740-10 on the basis of a two-step process whereby (1) we determine whether it is more likely than not that the tax positions will be sustained based on the technical merits of the position, and (2) with respect to those tax positions that meet the more-likely-than-not recognition threshold, we recognize the largest amount of tax benefit that is greater than 50% likely to be realized up on ultimate settlement with the related tax authority. Management evaluates its tax positions on a quarterly basis. The Company files income tax returns in the US Federal tax jurisdiction and various state tax jurisdictions. The federal and state income tax returns of the Company are subject to examination by the Internal Revenue Service (“IRS”) and state taxing authorities, generally for three years after they were filed.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures . This update requires disaggregated information about a reporting entity’s effective tax rate reconciliations as well as information on income taxes paid. This update is effective for annual periods beginning in our fiscal year ending December 31, 2025. Early adoption is permitted. We are currently evaluating the impact that this update will have on our financial statement disclosures.
Balance Sheet Reclassification Adjustment	Balance Sheet Reclassification Adjustment The Company has reclassified certain amounts in the 2023 financial statements to comply with the 2024 presentation. These principally relate to classification of “Gain on Disposal of Fixed Assets” to “Other” on our consolidated statements of operations. The reclassifications had no impact on total net loss or net cash flows for the years ended March 31, 2024 and 2023.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Schedule of Company's Revenue By Contract Type	The following table disaggregates the Company’s revenue by contract type for the three months ended March 31: 2024 2023 Revenue: Time and material $ 6,389,298 $ 5,723,610 Firm fixed price 749,611 943,875 Cost plus fixed fee 4,196,144 3,269,528 Total $ 11,335,053 $ 9,937,013

Acquisition (Tables)

Acquisition (Tables)	3 Months Ended
	Mar. 31, 2024
Business Acquisition [Line Items]
Schedule of Business Acquisition, Pro Forma Information	These unaudited pro forma results of operations are based on the historical financial statements of each of the companies. For the three months ended March 31, 2024 Revenues $ 11,335,053 Net loss $ (4,141,541) Net loss per share - basic $ (0.08) For the three months ended March 31, 2023 Revenues $ 12,583,985 Net loss $ (6,532,634) Net loss per share - basic $ (0.16)
GTMR
Business Acquisition [Line Items]
Schedule of Assets and Liabilities Acquired	The following represents the assets and liabilities acquired in this acquisition: March 31, 2023 Adjustments March 31, 2024 Cash $ 475,000 $ — $ 475,000 Accounts receivable other receivables 1,380,203 (9,384) 1,370,819 Income tax receivable 155,449 (127,992) 27,457 Prepaid expenses 116,892 (30,856) 86,036 Other asset 17,182 — 17,182 Furniture and equipment 163,301 103,760 267,061 Right of use asset – operating lease — 641,392 641,392 Customer relationships 2,426,000 — 2,426,000 Right of use asset - finance lease — 17,456 17,456 Tradename 517,000 — 517,000 Backlog 1,774,000 — 1,774,000 Goodwill 1,822,466 279,571 2,102,037 Deferred tax liability (1,244,368) (242,093) (1,486,461) Lease liability – operating lease (17,608) (603,799) (621,407) Lease liability – finance lease — (12,549) (12,549) Accounts payable and accrued expenses $ (1,030,957) $ 141,341 $ (889,616) Net assets acquired $ 6,554,560 $ 156,847 $ 6,711,407 The consideration paid for GTMR was as follows: Cash $ 470,233 Due to Seller 350,000 Other consideration 17,791 Cash from factoring 411,975 Common stock 5,304,561 Accounts receivable note 156,847 Total consideration paid $ 6,711,407

Fixed Assets (Tables)

Fixed Assets (Tables)	3 Months Ended
	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
Summary of Fixed Assets	Fixed assets consisted of the following as of March 31, 2024 and December 31, 2023: March 31, 2024 December 31, 2023 Equipment and software $ 258,091 $ 258,091 Furniture 43,119 43,119 Automobile 43,928 43,928 Leasehold improvements 192,959 192,959 Total fixed assets 538,097 538,097 Accumulated depreciation (269,188) (227,927) Fixed assets, net $ 268,909 $ 310,170

Intangible Assets and Goodwill

Intangible Assets and Goodwill (Tables)	3 Months Ended
	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Intangible assets consisted of the following as of March 31, 2024 and December 31, 2023: March 31, December 31, Customer relationships 4.5– 15 years $ 11,961,000 $ 11,961,000 Tradename 4.5 years 783,000 783,000 Trademark 10-15 years 533,863 533,864 Backlog 2-5 years 3,210,000 3,210,000 Non-compete agreement 3-5 years 684,000 684,000 17,171,863 17,171,864 Accumulated amortization (8,757,724) (8,201,000) Intangible assets, net $ 8,414,139 $ 8,970,864
Schedule of Future Amortization of Intangible Assets	Future amortization of the intangible assets for the next five years as of March 31 are as follows: Remainder of the year ending December 31, 2024 $ 1,517,962 Year ending 2025 1,453,000 Year ending 2026 1,242,863 Year ending 2027 1,034,302 Year ending 2028 543,592 Year ending 2029 and thereafter 2,622,420 Total $ 8,414,139
Schedule of Goodwill	The activity of goodwill for the three months ended March 31, 2024, is as follows: Corvus SSI MFSI Total December 31, 2023 $ 1,958,741 $ 8,718,093 $ 40,073 $ 10,716,907 Goodwill acquired through acquisitions — — — — March 31, 2024 $ 1,958,741 $ 8,718,093 $ 40,073 $ 10,716,907

Convertible Promissory Notes _2

Convertible Promissory Notes - Related Party (Tables)	3 Months Ended
	Mar. 31, 2024
Convertible Notes Payable [Abstract]
Schedule of convertible promissory notes, Related party	We had the following Promissory Note as of March 31, 2024 and December 31, 2023: March 31, December 31, Convertible note payable with a trust related to one of the Company’s directors, convertible at $0.26 per share, at 5% interest (amended April 4, 2022, maturity date September 30, 2024) — 3,209,617 Less: Beneficial conversion feature discount — (971,405) $ — $ 2,238,212

Notes Payable (Tables)

Notes Payable (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Payable [Abstract]
Schedule of notes payable	Our notes payable consists of the following as of March 31, 2024 and December 31, 2023: March 31, 2024 December 31, Note payable at 7% originally due November 2023, maturing September 30, 2024 (a) $ — $ 5,600,000 Note payable at 10% interest dated February 28, 2022 and matures the earlier of (i) September 30, 2024 or (ii) the acceleration of the obligations as contemplated under the promissory note including the successful completion of an equity offering of at least $15,000,000 (b) — 400,000 Note payable at 7.5% dated February 22, 2024, maturing August 31, 2026 (c) 6,000,000 - Note payable at 12% interest dated April 6, 2023 and matures the earlier of (i) September 30, 2024 or (ii) the acceleration of the obligations as contemplated under the promissory note (d) — 400,000 Convertible note payable, convertible at $1.60 per share, at 7%, maturing April 4, 2023 (e) — 840,000 Promissory note payable (f) 2,400,000 — Term note payable, at prime plus 3% interest, applied on a deferred basis (11.50% at March 31, 2024 and 6.25% at December 31, 2023) maturing August 11, 2024 622,442 981,764 Total Notes Payable 9,022,442 8,221,764 Less: Debt Discount — (146,989) $ 9,022,442 $ 8,074,775 (a) On August 12, 2021, the note payable was amended to extend the debt to September 30, 2024 ("Eisiminger Note 1"). It was determined that under ASC 470, the debt amendment was considered a modification. The amount of the debt discount recorded related to the warrants granted to the note holder was evaluated for characteristics of liability or equity and was determined to be equity under ASC 470 and ASC 480 and the entire balance was fully amortized as of December 31, 2023. On February 22, 2024, the Company entered into an agreement to amend Eisiminger Note 1, resulting in a change to the interest rate and an extension of the maturity date. The amended note was evaluated for characteristics of debt modification or extinguishment and it was determined that under ASC 470, the debt amendment was considered an extinguishment. As a result of the amendment, Eisiminger Note 1 was combined with Eisiminger Note 2 as described in (b) below, resulting in a new note, ("2024 Eisiminger Note"). See (c) below. (b) On February 28, 2022, the Company was obligated to issue 125,000 shares of common stock as further consideration for making this loan to the Company ("Eisiminger Note 2"). The shares were issued in April 2022. On February 22, 2024, the Company entered into an agreement to amend this note resulting in a change to the interest rate and an extension of the maturity date. The amended note was evaluated for characteristics of debt modification or extinguishment and it was determined that under ASC 470, the debt amendment was considered an extinguishment. Therefore, the remaining unamortized debt discount balance of $61,263 was recorded as a loss in the income statement. As a result of the amendment, Eisiminger Note 2 was combined with Eisminger Note 1 as described in (a) above, resulting in the new note, 2024 Eisiminger Note. See (c) below. (c) On February 22, 2024, as a result of amending Eisiminger Note 1 and Eisiminger Note 2, the Company entered into the 2024 Eisiminger Note, with a principal balance of $6,000,000, maturing on August 31, 2026, and bearing interest at 7.5% per annum until February 1, 2025, after which the interest rate will increase to 8% per annum. (d) On April 6, 2023, the Company entered into a promissory note with principal balance of $400,000 bearing interest at 12% per annum ("Eisiminger Note 3"). On February 22, 2024, the Company paid the outstanding principal and accrued interest owed on Eisiminger Note 3. (e) On February 13, 2023, the Company entered into a series of transactions with Crom Cortana Fund LLC (“Crom”), the primary purpose of which is related to the GTMR Acquisition entered into on March 22, 2023. In connection therewith, the Company and Crom entered into an agreement to pay off the amount owed to Crom under the terms of the convertible promissory note in the original principal amount of $1,050,000 due April 4, 2023 ("Prior Crom Note"). In consideration of a $300,000 cash payment and 556,250 shares of common stock representing conversion of the remaining principal balance of the Company’s obligations under the Prior Crom Note are deemed satisfied reducing the balance to zero; we induced conversion of the debt, which effectively extinguished the debt. Simultaneously therewith, the parties entered into the Securities Purchase Agreement (the “2023 SPA”) pursuant to which Crom purchased (a) a convertible promissory note in the principal amount of $840,000 (the “2023 Note Payable”), which matures February 13, 2024 and bears interest at a per annum rate equal to 10% to be paid monthly, and (b) a warrant pursuant to which Crom has the right to purchase up to 700,000 shares of the Company’s common stock (the “2023 Warrant”) at an exercise price of $1.38 which expires 60 months from the date of issuance. The proceeds of the 2023 Note Payable were used primarily to fund the GTMR acquisition, as well as fund the aforementioned debt repayment. On January 25, 2024, the Company paid the outstanding principal and accrued interest owed on the 2023 Note Payable to Crom. (f) On February 22, 2024, the Company and the Buckhout Charitable Remainder Trust entered into a new note payable in the principal amount of $2,400,000 ("The Buckhout February 2024 Note") which matures on August 31, 2026, and accrues interest at a per annum rate of 5% through January 1, 2025, 8% per annum through January 1, 2026, and 12% per annum thereafter. The principal amount will be amortized at the rate of $100,000 per month, commencing in September 2024 until the last month is paid in August 2026. The terms of the new note payable to The Buckhout Charitable Remainder Trust do not permit the principal amount to be converted into common stock. Refer to Note 6

Note Payable - Related Party (T

Note Payable - Related Party (Tables)	3 Months Ended
	Mar. 31, 2024
NOTE PAYABLE RELATED PARTY [Abstract]
Schedule of notes payable to related party	The Company entered into a note payable with a related party in August 2021 with balances as of March 31, 2024 (unaudited) and December 31, 2023, as follows: March 31, December 31, Note payable at 5%, amended to ultimately mature in March 31, 2026 $ 400,000 $ 400,000

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2024
Equity [Abstract]
Schedule of Warrants	The following table represents a summary of warrants for the three months ended March 31, 2024 and the year ended December 31, 2023: Three Months Ended Year Ended Number Weighted Number Weighted Beginning balance 7,444,698 $ 1.68 5,678,836 $ 1.84 Warrants 8,437,501 0.25 1,765,862 1.17 Pre-funded Warrants 3,193,534 0.09 — — Total Granted 11,631,035 0.34 1,765,862 1.17 Warrants — — — — Pre-funded Warrants (113,521) 0.32 — — Total Exercised (113,521) 0.32 — — Ending balance 18,962,212 $ 0.87 7,444,698 $ 1.68 Warrants exercisable 18,962,212 7,444,698 Intrinsic value of warrants $ 283,586 $ 327,214 Weighted Average Remaining Contractual Life (Years) 5.77 4.70 The Pre-funded Warrants that the Company sold related to the Registered Offering were immediately exercisable and do not have an expiration date. As noted above, the Company sold Pre-funded Warrants to purchase up to an aggregate of 3,193,534 shares of common stock at an offering price of $0.319 per Pre-funded Warrant, which are exercisable at a price of $0.001 per share, of which 113,521 were exercised on February 6, 2024. The Regular Warrants related to the Registered Offering became exercisable on March 20, 2024, upon effectiveness of shareholder approval which was obtained on February 12, 2024. The Regular Warrants expire on March 20, 2029, and have an exercise price of $0.35 per share.
Schedule of Options	The following represents a summary of options for the three months ended March 31, 2024 and the year ended December 31, 2023: Number Weighted Weighted-Average Remaining Contractual Term (in Years) Weighted Outstanding, December 31, 2023 8,243,437 $ 2.41 4.98 $ 3.58 Granted 150,000 0.35 6.92 0.31 Exercised — — — — Forfeited (65,938) 1.72 — — Outstanding. March 31, 2024 8,327,499 $ 2.38 4.76 $ 3.55 As of March 31, 2024 Vested and exercisable 4,750,510 $ 2.38 4.48 $ 3.12
Schedule of Stock Options, Valuation Assumptions	The following assumptions were used for the periods as follows: Three Months Year Expected term 7 years 7 years Expected volatility 120.97% – 166.14% 161.61% – 166.14% Expected dividend yield — — Risk-free interest rate 3.48% – 4.08% 3.48% - 3.89%

Fair Value (Tables)

Fair Value (Tables)	3 Months Ended
	Mar. 31, 2024
Fair Value Disclosures [Abstract]
Summary of derivative liabilities and the contingent earnout fall	As a result, the Company has determined that the valuation of its Derivative Liabilities are classified in Level 3 of the fair value hierarchy as shown in the table below: Fair Value Measurements at March 31, 2024 Level 1 Level 2 Level 3 Total Derivative Liabilities $ — $ — $ 111,000 $ 111,000 Fair Value Measurements at December 31, 2023 Level 1 Level 2 Level 3 Total Derivative Liabilities $ - $ - $ 157,600 $ 157,600
Summary of derivative liabilities	The Company’s derivative liabilities as of March 31, 2024 and December 31, 2023 associated with the Derivative Liabilities are as follows. March 31, 2024 December 31, Inception Fair value of 656,250 warrants on April 4, 2022 $ 43,000 $ 66,000 $ 378,000 Fair value of conversion option of Crom Cortana Fund LLC convertible note — 200 162,000 Fair value of 700,000 warrants on February 13, 2023 68,000 91,400 259,000 $ 111,000 $ 157,600
Summary of fair value measurements	Changes to these inputs could produce a significantly higher or lower fair value measurement. The fair value of each Derivative Instrument is estimated using a binomial valuation model. The following assumptions were used for the period as follows: March 31, Expected term - warrants 3.01 years - 3.90 years Stock price as of measurement date $ 0.26 Volatility (observed) 125.20% - 134.45% Incremental discount 5.0 % Selected volatility – post haircut 96.0% - 99.5% Risk-free interest rate 4.27% - 4.35%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details)	3 Months Ended
	Mar. 31, 2024 segment contractualArrangementType
Accounting Policies [Line Items]
Number of operating segments	1
Number of reportable segments	1
Number of contractual arrangement types | contractualArrangementType	3
Maximum
Accounting Policies [Line Items]
Contract term	5 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Company's Revenue By Contract Type (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Accounting Policies [Line Items]
Revenue from contract with customer, excluding assessed tax	$ 11,335,053	$ 9,937,013
Time and material
Accounting Policies [Line Items]
Revenue from contract with customer, excluding assessed tax	6,389,298	5,723,610
Firm fixed price
Accounting Policies [Line Items]
Revenue from contract with customer, excluding assessed tax	749,611	943,875
Cost plus fixed fee
Accounting Policies [Line Items]
Revenue from contract with customer, excluding assessed tax	$ 4,196,144	$ 3,269,528

Acquisition - Additional Inform

Acquisition - Additional Information (Detail) - USD ($)		3 Months Ended
	Mar. 31, 2024	Mar. 31, 2024	Mar. 31, 2023	Mar. 22, 2023
Business Acquisition [Line Items]
Cash paid to seller from factoring		$ 0	$ 411,975
Due to seller	$ 440,000	$ 440,000		$ 350,000
GTMR
Business Acquisition [Line Items]
Business acquisition percentage of voting interests acquired				100%
Cash paid to seller from factoring	411,975
Business combination transaction costs incurred				$ 185,896
Accounts receivable note	$ 156,847

Acquisition - Schedule of Asset

Acquisition - Schedule of Assets and Liabilities Acquired (Detail) - USD ($)		3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2024	Dec. 31, 2023
Business Acquisition [Line Items]
Furniture and equipment	$ 538,097	$ 538,097		$ 538,097	$ 538,097
Goodwill	10,716,907	10,716,907		10,716,907	$ 10,716,907
The consideration paid for the acquisition
Cash		0	$ 470,233
Cash paid to seller from factoring		0	411,975
GTMR
Business Acquisition [Line Items]
Cash	475,000	475,000	475,000	475,000
Adjustment to cash				0
Accounts receivable other receivables	1,370,819	1,370,819	1,380,203	1,370,819
Adjustment to accounts receivable other receivables				(9,384)
Income tax receivable	27,457	27,457	155,449	27,457
Adjustment to income tax receivable				(127,992)
Prepaid expenses	86,036	86,036	116,892	86,036
Adjustment to prepaid expenses				(30,856)
Other asset	17,182	17,182	17,182	17,182
Adjustment to other asset				0
Furniture and equipment	267,061	267,061	163,301	267,061
Adjustment to furniture and equipment				103,760
Right of use asset – operating lease	641,392	641,392	0	641,392
Adjustment to right of use asset - operating lease				641,392
Right of use asset - finance lease	17,456	17,456	0	17,456
Adjustment to right of use asset - finance lease				17,456
Goodwill	2,102,037	2,102,037	1,822,466	2,102,037
Adjustment to goodwill				279,571
Deferred tax liability	(1,486,461)	(1,486,461)	(1,244,368)	(1,486,461)
Adjustment to deferred tax liability				(242,093)
Lease liability – operating lease	(621,407)	(621,407)	(17,608)	(621,407)
Adjustment to lease liability - operating lease				(603,799)
Lease liability – finance lease	(12,549)	(12,549)	0	(12,549)
Adjustment to lease liability - finance lease				(12,549)
Accounts payable and accrued expenses	(889,616)	(889,616)	(1,030,957)	(889,616)
Adjustment to accounts payable and accrued expenses				141,341
Net assets acquired	6,711,407	6,711,407	6,554,560	6,711,407
Net assets acquired				156,847
The consideration paid for the acquisition
Cash	470,233
Due to Seller	350,000
Other consideration	17,791
Cash paid to seller from factoring	411,975
Common stock	5,304,561
Accounts receivable note	156,847
Total	6,711,407
GTMR | Customer relationships
Business Acquisition [Line Items]
Intangibles	2,426,000	2,426,000	2,426,000	2,426,000
Adjustment to intangibles				0
GTMR | Tradename
Business Acquisition [Line Items]
Intangibles	517,000	517,000	517,000	517,000
Adjustment to intangibles				0
GTMR | Backlog
Business Acquisition [Line Items]
Intangibles	$ 1,774,000	$ 1,774,000	$ 1,774,000	1,774,000
Adjustment to intangibles				$ 0

Acquisition - Schedule of Busin

Acquisition - Schedule of Business Acquisition, Pro Forma Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Business Combination and Asset Acquisition [Abstract]
Revenues	$ 11,335,053	$ 12,583,985
Net loss	$ (4,141,541)	$ (6,532,634)
Net loss per share - basic (in usd per share)	$ (0.08)	$ (0.16)

Fixed Assets - Summary of Fixed

Fixed Assets - Summary of Fixed Assets (Detail) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Total fixed assets	$ 538,097	$ 538,097
Accumulated depreciation	(269,188)	(227,927)
Fixed assets, net	268,909	310,170
Equipment and software
Property, Plant and Equipment [Line Items]
Total fixed assets	258,091	258,091
Furniture
Property, Plant and Equipment [Line Items]
Total fixed assets	43,119	43,119
Automobile
Property, Plant and Equipment [Line Items]
Total fixed assets	43,928	43,928
Leasehold improvements
Property, Plant and Equipment [Line Items]
Total fixed assets	$ 192,959	$ 192,959

Fixed Assets - Additional Infor

Fixed Assets - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 41,261	$ 19,936

Intangible Assets and Goodwil_2

Intangible Assets and Goodwill - Schedule of Intangible Assets (Detail) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 17,171,863	$ 17,171,864
Accumulated amortization	(8,757,724)	(8,201,000)
Intangible assets, net	8,414,139	8,970,864
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 11,961,000	11,961,000
Customer relationships | Minimum
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life	4 years 6 months
Customer relationships | Maximum
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life	15 years
Tradename
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life	4 years 6 months
Intangible assets, gross	$ 783,000	783,000
Trademark
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 533,863	533,864
Trademark | Minimum
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life	10 years
Trademark | Maximum
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life	15 years
Backlog
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 3,210,000	3,210,000
Backlog | Minimum
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life	2 years
Backlog | Maximum
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life	5 years
Non-compete agreement
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 684,000	$ 684,000
Non-compete agreement | Minimum
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life	3 years
Non-compete agreement | Maximum
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life	5 years

Intangible Assets and Goodwil_3

Intangible Assets and Goodwill - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Line Items]
Amortization of intangible assets	$ 556,724	$ 490,631
Goodwill acquired through acquisitions	$ 0

Intangible Assets and Goodwil_4

Intangible Assets and Goodwill - Schedule of Future Amortization of Intangible Assets (Detail) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of the year ending December 31, 2024	$ 1,517,962
Year ending 2025	1,453,000
Year ending 2025	1,242,863
Year ending 2026	1,034,302
Year ending 2027	543,592
Year ending 2029 and thereafter	2,622,420
Intangible assets, net	$ 8,414,139	$ 8,970,864

Intangible Assets and Goodwil_5

Intangible Assets and Goodwill - Schedule of Goodwill (Detail)	3 Months Ended
	Mar. 31, 2024 USD ($)
Goodwill [Roll Forward]
Balance – beginning of period	$ 10,716,907
Goodwill acquired through acquisitions	0
Balance – ending of period	10,716,907
Corvus
Goodwill [Roll Forward]
Balance – beginning of period	1,958,741
Goodwill acquired through acquisitions	0
Balance – ending of period	1,958,741
SSI
Goodwill [Roll Forward]
Balance – beginning of period	8,718,093
Goodwill acquired through acquisitions	0
Balance – ending of period	8,718,093
MFSI
Goodwill [Roll Forward]
Balance – beginning of period	40,073
Goodwill acquired through acquisitions	0
Balance – ending of period	$ 40,073

Convertible Promissory Notes _3

Convertible Promissory Notes - Related Parties - Schedule of Convertible Promissory Notes, Related Party (Detail) - Convertible note payable to related party - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Long-term debt, gross	$ 0	$ 3,209,617
Less: Beneficial conversion feature discount	0	(971,405)
Total	$ 0	$ 2,238,212

Convertible Promissory Notes _4

Convertible Promissory Notes - Related Parties - Schedule of Convertible Promissory Notes, Related Party Additional Information (Details) - Convertible note payable to related party - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Convertible note payable, convertible price (in usd per share)	$ 0.26	$ 0.26
Promissory note, interest rate	5%	5%

Convertible Promissory Notes _5

Convertible Promissory Notes - Related Party - Additional Information (Detail) - USD ($)		3 Months Ended
	Feb. 22, 2024	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Debt Instrument [Line Items]
Interest expense		$ 14,402
Interest payable		0
Total Notes Payable		9,022,442		$ 8,221,764
Loss on extinguishment of debt		822,847	$ 0
Promissory Note | Convertibles Maturing February 13, 2024
Debt Instrument [Line Items]
Repayments of debt	$ 809,617
Total Notes Payable	2,400,000			$ 0
Loss on extinguishment of debt	$ 761,783
Convertible note payable to related party
Debt Instrument [Line Items]
Interest payable		0
Convertible note payable to related party | Convertible debt pursuant to debt amendment conversion price 0.26 per share
Debt Instrument [Line Items]
Interest expense		$ 245,438	$ 340,120

Notes Payable - Schedule of Not

Notes Payable - Schedule of Notes Payable (Detail) - USD ($)	Mar. 31, 2024	Feb. 22, 2024	Dec. 31, 2023
Schedule Of Notes Payable [Line Items]
Total Notes Payable	$ 9,022,442		$ 8,221,764
Less: Debt Discount	0		(146,989)
Long-term debt, total	9,022,442		8,074,775
Term Note Payable
Schedule Of Notes Payable [Line Items]
Total Notes Payable	622,442		981,764
Convertibles Maturing April 4, 2023 | Convertible Notes Payable
Schedule Of Notes Payable [Line Items]
Total Notes Payable	$ 0		840,000
Convertibles Maturing February 13, 2024 | Promissory Note
Schedule Of Notes Payable [Line Items]
Total Notes Payable		$ 2,400,000	$ 0

Notes Payable - Schedule of N_2

Notes Payable - Schedule of Notes Payable - Additional Information (Detail) - USD ($)

3 Months Ended

24 Months Ended

Dec. 13, 2023

Mar. 31, 2024

Aug. 31, 2026

Jan. 02, 2026

Jan. 01, 2026

Feb. 02, 2025

Feb. 22, 2024

Dec. 31, 2023

Apr. 06, 2023

Apr. 04, 2022

Feb. 28, 2022

Feb. 22, 2022

Debt Instrument [Line Items]

Common stock, shares, issued (in shares)

53,029,915

53,029,915

Debt discount

$ 0

$ 146,989

Notes payable

$ 9,022,442

8,221,764

Convertible Notes, Warrants

Debt Instrument [Line Items]

Warrants (in shares)

700,000

Exercise price of warrants or rights (in usd per share)

$ 1.38

Note Payable Maturing The Earlier Of September 30, 2024 Or Completion Of Equity Offering

Debt Instrument [Line Items]

Debt discount

$ 61,263

Notes Payable | Note Payable Maturing September 30, 2024

Debt Instrument [Line Items]

Interest rate

7%

Notes payable

$ 0

5,600,000

Notes Payable | Note Payable Maturing August 31, 2026

Debt Instrument [Line Items]

Interest rate

7.50%

7.50%

Notes payable

$ 6,000,000

0

Notes Payable | Note Payable Maturing August 31, 2026 | Forecast

Debt Instrument [Line Items]

Interest rate

8%

Convertible Notes Payable

Debt Instrument [Line Items]

Convertible notes payable

$ 0

$ 1,050,000

Conversion of stock, amount issued

$ 300,000

Conversion of stock, shares issued (in shares)

556,250

Convertible Notes Payable | Convertibles Maturing April 4, 2023

Debt Instrument [Line Items]

Interest rate

7%

Debt instrument, convertible, conversion price (in usd per share)

$ 1.60

Notes payable

$ 0

840,000

Convertible Notes Payable | Crom

Debt Instrument [Line Items]

Debt instrument, term

60 months

Convertible Notes Payable | Crom | Convbertibles Maturing February 13, 2024

Debt Instrument [Line Items]

Interest rate

10%

Promissory Note

Debt Instrument [Line Items]

Interest rate

12%

Common stock, shares, issued (in shares)

125,000

Promissory Note | Note Payable Maturing The Earlier Of September 30, 2024 Or Completion Of Equity Offering

Debt Instrument [Line Items]

Interest rate

10%

Common stock, shares, issued (in shares)

15,000,000

Notes payable

$ 0

400,000

Promissory Note | Note Payable Maturing The Earlier Of September 30, 2024 Or Acceleration Of Obligations

Debt Instrument [Line Items]

Interest rate

12%

Notes payable

$ 0

400,000

Promissory Note | Convertibles Maturing February 13, 2024

Debt Instrument [Line Items]

Interest rate

5%

Notes payable

$ 2,400,000

$ 0

Promissory Note | Convertibles Maturing February 13, 2024 | Forecast

Debt Instrument [Line Items]

Interest rate

12%

8%

Debt instrument, periodic payment

$ 100,000

Term Note Payable

Debt Instrument [Line Items]

Basis spread on variable rate

3%

Debt instrument, interest rate, effective percentage

11.50%

6.25%

Notes payable

$ 622,442

$ 981,764

Promissory Note, Dated April 6, 2023

Debt Instrument [Line Items]

Notes payable

$ 400,000

Notes Payable - Additional Info

Notes Payable - Additional Information (Detail) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2025	Dec. 31, 2024
Schedule Of Notes Payable [Line Items]
Interest expense, debt	$ 233,510	$ 485,000
Accrued interest payable current	$ 0
Forecast | Convertible Notes Payable
Schedule Of Notes Payable [Line Items]
Promissory note, monthly principal			$ 1,200,000	$ 1,022,442

Note Payable - Related Party -

Note Payable - Related Party - Schedule Of Notes Payable To Related Party (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Schedule of notes payable to related party [Line Items]
Total Notes Payable	$ 9,022,442	$ 8,221,764
SSI | Note payable
Schedule of notes payable to related party [Line Items]
Interest rate	5%	5%
SSI | Related party
Schedule of notes payable to related party [Line Items]
Total Notes Payable	$ 400,000	$ 400,000

Note Payable - Related Party _2

Note Payable - Related Party - Additional Information (Details) - USD ($)		3 Months Ended
	Feb. 16, 2024	Mar. 31, 2024	Mar. 31, 2023
Schedule of notes payable to related party [Line Items]
Interest expense		$ 14,402
Note payable
Schedule of notes payable to related party [Line Items]
Debt instrument, periodic payment	$ 50,000
Debt instrument, term	8 months
Related party
Schedule of notes payable to related party [Line Items]
Interest expense		$ 4,973	$ 4,928

Revolving Credit Facility - Add

Revolving Credit Facility - Additional Information (Detail) - USD ($)			3 Months Ended
	Feb. 22, 2024	Apr. 04, 2022	Mar. 31, 2024	Dec. 31, 2023
Line of Credit Facility [Line Items]
Interest expense			$ 14,402
Interest payable			0
Note payable
Line of Credit Facility [Line Items]
Long-term line of credit			$ 1,529,818
Revolving Credit Facility
Line of Credit Facility [Line Items]
Amount rolled over	$ 625,000			$ 625,025
Borrowing capacity	$ 4,000,000
Revolving Credit Facility | Prime Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate	2%
Revolving Credit Facility | Live Oak Bank
Line of Credit Facility [Line Items]
Long-term line of credit		$ 950,000
Basis spread on variable rate		2.75%
Proceeds from lines of credit	$ 904,793

Due To Seller And Contingent _2

Due To Seller And Contingent Earnout - Additional Information (Detail)			3 Months Ended
	Feb. 15, 2024 USD ($)	Mar. 22, 2023 USD ($)	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Business Acquisition [Line Items]
Due to seller		$ 350,000	$ 440,000
Settlement	$ 720,000
Settlement, initial payment	180,000
Settlement, periodic payment amount	$ 20,000
Settlement, interest percent	0.05
Settlement, term	27 months
Due to Seller, net of current portion			280,000	$ 0
GTMR
Business Acquisition [Line Items]
Due to seller		$ 1,250,000
Consideration payable term		6 months
GTMR | Seller Payable
Business Acquisition [Line Items]
Due to seller		$ 200,000	$ 200,000
Basis spread on variable rate			2%
Global Technology Management Resources, Inc | Related party
Business Acquisition [Line Items]
Due to seller				$ 350,000
SSI
Business Acquisition [Line Items]
Due to seller			$ 240,000
Due to Seller, net of current portion			$ 280,000

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail)				3 Months Ended	12 Months Ended
	Jan. 25, 2024 USD ($) $ / shares shares	Oct. 17, 2022	Oct. 13, 2022	Mar. 31, 2024 USD ($) $ / shares shares	Dec. 31, 2023 $ / shares shares	Nov. 09, 2021 shares
Class of Stock [Line Items]
Sale of stock, price per share (in usd per share) | $ / shares	$ 0.32
Preferred stock, shares authorized (in shares)				50,000,000	50,000,000
Common stock, shares outstanding (in shares)				47,672,427	47,672,427
Common stock, shares authorized (in shares)				3,000,000,000	3,000,000,000
Common stock par or stated value per share (in usd per share) | $ / shares				$ 0.0001	$ 0.0001
Common stock, shares, issued (in shares)				53,029,915	53,029,915
Stock issued during period, shares, new issues (in shares)				5,357,488
Shares issued in exercise of stock options (in shares)				113,521	0
Service-Based Stock Option
Class of Stock [Line Items]
Non-cash stock based compensation | $				$ 1,657,821
Shares issued in exercise of stock options (in shares)				0
Stock Incentive Plan
Class of Stock [Line Items]
Number of shares authorized (in shares)				2,132,500		2,500,000
Series A Preferred
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)				10,000,000	10,000,000
Preferred stock par or stated value per share (in usd per share) | $ / shares				$ 0.0001	$ 0.0001
Preferred stock, shares outstanding (in shares)				5,875,000	5,875,000
Preferred stock, shares issued (in shares)				5,875,000	5,875,000
Conversion of stock, shares converted (in shares)				587,500
Dividends | $				$ 18,269
Series B Preferred
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)				10,000,000
Preferred stock, shares outstanding (in shares)				0	0
Preferred stock, shares issued (in shares)				0	0
Series C Preferred
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)				10,000,000	10,000,000
Preferred stock par or stated value per share (in usd per share) | $ / shares				$ 0.0001	$ 0.0001
Preferred stock, shares issued (in shares)				770,000	770,000
Conversion of stock, shares converted (in shares)				481,250
Dividends | $				$ 11,550
Common stock, shares outstanding (in shares)				770,000	770,000
Warrant
Class of Stock [Line Items]
Exercise price of warrants or rights (in usd per share) | $ / shares				$ 0.35
Convertible Notes Payable
Class of Stock [Line Items]
Exercise price of warrants or rights (in usd per share) | $ / shares	$ 0.319
Pre-Funded Warrants
Class of Stock [Line Items]
Warrants (in shares)	3,193,534
Exercise price of warrants or rights (in usd per share) | $ / shares	$ 0.001
Warrant
Class of Stock [Line Items]
Warrants (in shares)				8,437,501
Exercise price of warrants or rights (in usd per share) | $ / shares				$ 0.35
Convertible Notes Payable
Class of Stock [Line Items]
Number of warrants issued	3,193,534
SPA Agreement
Class of Stock [Line Items]
Number of shares issued in transaction (in shares)	5,243,967
Proceeds from issuance of common stock | $	$ 2,700,000
IPO | CISD
Class of Stock [Line Items]
Stock split ratio		0.05	0.05

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule of warrants (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Number
Granted (in shares)	11,631,035	1,765,862
Options exercised in period (in shares)	(113,521)	0
Weighted Average Exercise Price
Granted (in usd per share)	$ 0.34	$ 1.17
Exercised (in usd per share)	$ 0.32	$ 0
Warrant
Number
Beginning balance (in shares)	7,444,698	5,678,836
Granted (in shares)	8,437,501	1,765,862
Options exercised in period (in shares)	0	0
Ending balance (in shares)	18,962,212	7,444,698
Warrants exercisable (in shares)	18,962,212	7,444,698
Intrinsic value of warrants	$ 283,586	$ 327,214
Weighted Average Remaining Contractual Life (Years)	5 years 9 months 7 days	4 years 8 months 12 days
Weighted Average Exercise Price
Beginning balance (in usd per share)	$ 1.68	$ 1.84
Granted (in usd per share)	0.25	1.17
Exercised (in usd per share)	0	0
Ending balance (in usd per share)	$ 0.87	$ 1.68
Pre-Funded Warrant
Number
Granted (in shares)	3,193,534	0
Options exercised in period (in shares)	(113,521)	0
Weighted Average Exercise Price
Granted (in usd per share)	$ 0.09	$ 0
Exercised (in usd per share)	$ 0.32	$ 0

Stockholders' Equity - Schedu_2

Stockholders' Equity - Schedule of options (Detail) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Number
Granted (in shares)	11,631,035	1,765,862
Weighted Average Exercise Price
Granted (in usd per share)	$ 0.34	$ 1.17
Options
Number
Beginning balance (in shares)	8,243,437
Granted (in shares)	150,000
Forfeited (in shares)	(65,938)
Ending balance (in shares)	8,327,499	8,243,437
Vested options (in shares)	4,750,510
Weighted Average Exercise Price
Beginning balance (in usd per share)	$ 2.41
Granted (in usd per share)	0.35
Forfeited (in usd per share)	1.72
Ending balance (in usd per share)	2.38	$ 2.41
Weighted average exercise price, vested and expected to vest (in usd per share)	$ 2.38
Weighted-Average Remaining Contractual Term (in Years)
Weighted average remaining contractual term (in years)	4 years 9 months 3 days	4 years 11 months 23 days
Weighted average remaining contractual term, granted (in years)	6 years 11 months 1 day
Weighted average remaining contractual term, vested and exercisable (in years)	4 years 5 months 23 days
Weighted Average Fair Value
Beginning weighted average fair value (in usd per share)	$ 3.58
Weighted average fair value, granted (in usd per share)	0.31
Ending weighted average fair value (in usd per share)	3.55	$ 3.58
Weighted average fair value, vested and exercisable (in usd per share)	$ 3.12

Stockholders' Equity - Schedu_3

Stockholders' Equity - Schedule of Stock Options, Valuation Assumptions (Detail)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Equity [Abstract]
Expected term	7 years	7 years
Expected volatility minimum	120.97%	161.61%
Expected volatility maximum	166.14%	166.14%
Expected dividend yield	0%	0%
Risk-free interest rate minimum	3.48%	3.48%
Risk-free interest rate maximum	4.08%	3.89%

Fair Value - Summary of Derivat

Fair Value - Summary of Derivative Liabilities and the Contingent Earn out Fall (Detail) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liabilities	$ 111,000	$ 157,600
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Derivative liabilities	Derivative liabilities
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liabilities	$ 0	$ 0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liabilities	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liabilities	$ 111,000	$ 157,600

Fair Value - Summary of Deriv_2

Fair Value - Summary of Derivative liabilities (Detail) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Feb. 13, 2023	Apr. 04, 2022
Derivative [Line Items]
Derivative liabilities	$ 111,000	$ 157,600
Convertible note | Crom Cortana Fund LLC
Derivative [Line Items]
Derivative liabilities	0	200		162,000
Warrants | Convertibles Maturing April 4, 2023
Derivative [Line Items]
Derivative liabilities	43,000	66,000		$ 378,000
Warrants (in shares)				656,250
Warrants | Convertibles Maturing February 13, 2024
Derivative [Line Items]
Derivative liabilities	$ 68,000	$ 91,400		$ 259,000
Warrants (in shares)			700,000

Fair Value - Summary of Fair Va

Fair Value - Summary of Fair Value Measurements (Detail)	Mar. 31, 2024 USD ($)
Expected term - warrants | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, term	3 years 3 days
Expected term - warrants | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, term	3 years 10 months 24 days
Stock price as of measurement date
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	0.26
Volatility (observed) | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	1.2520
Volatility (observed) | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	1.3445
Incremental discount
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	0.050
Selected volatility – post haircut | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	0.960
Selected volatility – post haircut | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	0.995
Risk-free interest rate | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	0.0427
Risk-free interest rate | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	0.0435

Concentrations - Additional Inf

Concentrations - Additional Information (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Three Customers | Revenue, Product and Service Benchmark | Revenue from Rights Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage	54%	60%
Three Customers | Accounts Receivable | Customer Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage			54%
Two Customers | Accounts Receivable | Customer Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage	34%

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Business Acquisition [Line Items]
Effective income tax rate, percent	(3.40%)	22.10%
Income tax benefit	$ 133,859	$ (1,225,649)
GTMR
Business Acquisition [Line Items]
Income tax benefit	$ 1,500,000

Factoring of Accounts Receiva_2

Factoring of Accounts Receivable (Details)		3 Months Ended
	Jan. 24, 2023 USD ($)	Mar. 31, 2023 USD ($)
Factoring Agreement [Line Items]
Factoring agreement, accounts receivable sold during period		$ 484,677
Factoring agreement, fees		$ 0
Maximum
Factoring Agreement [Line Items]
Factoring agreement, accounts receivable sold	$ 1,000,000
Initial payment		0.90
Minimum
Factoring Agreement [Line Items]
Initial payment		0.85

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Apr. 08, 2024	Mar. 31, 2024
Warrant
Subsequent Event [Line Items]
Warrants (in shares)		8,437,501
Exercise price of warrants or rights (in usd per share)		$ 0.35
Subsequent Event | Maximum
Subsequent Event [Line Items]
Potential proceeds from warrant exercises	$ 2,953
Subsequent Event | Warrant
Subsequent Event [Line Items]
Warrants (in shares)	8,437,501
Exercise price of warrants or rights (in usd per share)	$ 0.35