MDB Capital Holdings, LLC Class A common (MDBH) 10-Q 29 Aug 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2023	Aug. 29, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-41751
Entity Registrant Name	MDB CAPITAL HOLDINGS, LLC
Entity Central Index Key	0001934642
Entity Tax Identification Number	87-4366624
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	14135 Midway Road
Entity Address, Address Line Two	Suite G-150
Entity Address, City or Town	Addison
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75001
City Area Code	310
Local Phone Number	526-5000
Title of 12(b) Security	Class A Common Shares, representing Limited Liability Interests
Trading Symbol	MDBH
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		2,628,966

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Assets
Cash and cash equivalents	$ 2,391,143	$ 4,952,624
Grants receivable, includes unbilled receivables of $792,226 and $783,520	1,074,024	809,532
Prepaid expenses and other current assets	232,888	309,818
Investment securities, at amortized cost (U.S. Treasury Bills)	14,900,217	16,188,920
Investment securities, at fair value (held by our licensed broker dealer) (Notes 1 and 2)	5,751,630	832,577
Investment securities, at cost less impairment (held by our licensed broker dealer)	50,000	50,000
Investment securities, at cost less impairment	200,000	200,000
Deferred offering cost	728,253	323,224
Property and equipment, net	580,086	624,644
Operating lease right-of-use assets, net	1,507,066	1,409,732
Total assets	27,415,307	25,701,071
LIABILITIES AND EQUITY
Accounts payable	678,816	698,782
Accrued expenses	106,081	254,745
Deferred grant reimbursement	166,623	214,998
Deferred tax liability	225,874
Operating lease liabilities	1,590,495	1,423,538
Total liabilities	2,767,889	2,592,063
Commitments and Contingencies (Note 8)
Equity:
Preferred shares, 10,000,000 authorized shares at no par value; 0 issued and outstanding
Paid-in-capital	27,764,453	27,764,453
Accumulated deficit	(3,534,999)	(5,124,110)
Total MDB Capital Holdings, LLC Members’ equity	24,229,454	22,640,343
Non-controlling interest	417,964	468,665
Total equity	24,647,418	23,109,008
Total liabilities and equity	27,415,307	25,701,071
Common Class A [Member]
Equity:
Common stock value
Common Class B [Member]
Equity:
Common stock value

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Allowance for credit losses	$ 792,226	$ 783,520
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, no par value	$ 0	$ 0
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common Class A [Member]
Common stock, shares authorized	95,000,000	95,000,000
Common stock, no par value	$ 0	$ 0
Common stock, shares, issued	2,628,966	2,628,966
Common stock, shares outstanding	2,628,966	2,628,966
Common Class B [Member]
Common stock, shares authorized	5,000,000	5,000,000
Common stock, no par value	$ 0	$ 0
Common stock, shares, issued	5,000,000	5,000,000
Common stock, shares outstanding	5,000,000	5,000,000

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended		6 Months Ended
	Jan. 16, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Operating income (loss):
Unrealized gain (loss) on investment securities, net (from our licensed broker dealer) (Notes 1 and 2)			$ 1,429,092	$ (35,560)	$ 1,483,871	$ (19,908)
Realized loss on investment securities, net (from our licensed broker dealer)						(7)
Fee income			4,233,120		4,233,120
Other operating income			67,159	47,771	129,371	49,453
Total operating income, net			5,729,371	12,211	5,846,362	29,538
General and administrative costs:
Compensation			973,717	683,603	1,845,744	1,089,698
Operating expense, related party			253,951	167,814	555,653	367,803
Professional fees			176,842	285,679	781,504	601,678
Information technology			168,142	65,043	315,549	114,479
Clearing and other charges			368,924	2,505	379,678	19,795
General and administrative-other			251,258	503,086	555,337	618,225
Total general and administrative costs			2,192,834	1,707,730	4,433,465	2,811,678
Research and development costs, net of grants amounting to $767,707 and $650,660, for the three months ended June 30 and $1,522,088 and $1,005,930, for the six months ended June 30			7,567	(9,119)	39,159	192,146
Total operating costs			2,200,401	1,698,611	4,472,624	3,003,824
Net operating income (loss)			3,528,970	(1,686,400)	1,373,738	(2,974,286)
Other income:
Interest income			184,888		372,179
Net income (loss) before income taxes			3,713,858	(1,686,400)	1,745,917	(2,974,286)
Income taxes			320,584		320,584
Net income (loss)	$ (209,182)	$ (1,078,704)	3,393,274	(1,686,400)	1,425,333	(2,974,286)
Less net loss attributable to non-controlling interests			(69,585)	(120,953)	(163,778)	(273,962)
Net income (loss) attributable to MDB Capital Holdings, LLC			$ 3,462,859	(1,565,447)	1,589,111	(2,700,324)
Net income (loss) per share attributable to MDB Capital Holdings, LLC:
Weighted average of common shares outstanding - diluted			2,628,966
Common Class A [Member]
Other income:
Net income (loss) attributable to MDB Capital Holdings, LLC			$ 1,193,312	$ (539,468)	$ 547,613	$ (930,540)
Net income (loss) per share attributable to MDB Capital Holdings, LLC:
Income (loss) per common share - basic			$ 0.45	$ (1.35)	$ 0.21	$ (2.32)
Income (loss) per common share - diluted			$ 0.45	$ (1.35)	$ 0.21	$ (2.32)
Weighted average of common shares outstanding - basic			2,628,966	400,763	2,628,966	400,763
Weighted average of common shares outstanding - diluted			2,628,966	400,763	2,628,966	400,763
Common Class B [Member]
Other income:
Net income (loss) attributable to MDB Capital Holdings, LLC			$ 2,269,547	$ (1,026,009)	$ 1,041,498	$ (1,769,784)
Net income (loss) per share attributable to MDB Capital Holdings, LLC:
Income (loss) per common share - basic			$ 0.45	$ (0.21)	$ 0.21	$ (0.35)
Income (loss) per common share - diluted			$ 0.45	$ (0.21)	$ 0.21	$ (0.35)
Weighted average of common shares outstanding - basic			5,000,000	5,000,000	5,000,000	5,000,000
Weighted average of common shares outstanding - diluted			5,000,000	5,000,000	5,000,000	5,000,000

Consolidated Statements of Op_2

Consolidated Statements of Operations (Unaudited) (Parenthetical) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Research and development costs, net of grants amounting	$ 767,707	$ 650,660	$ 1,522,088	$ 1,005,930

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity (Unaudited) - USD ($)	Common Stock [Member] Common Class A [Member]	Common Stock [Member] Common Class B [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Members Equity [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2021					$ 6,239,168	$ 522,169	$ 6,761,337
Beginning balance, shares at Dec. 31, 2021
Net income (loss)					(189,943)	(19,239)	(209,182)
Distribution of Invizyne and PatentVest to members’					(661,799)		(661,799)
Ending balance, value at Jan. 16, 2022					5,387,426	502,930	5,890,356
Ending balance, shares at Jan. 16, 2022
Balance at Dec. 31, 2021					6,239,168	522,169	6,761,337
Beginning balance, shares at Dec. 31, 2021
Net income (loss)							(2,974,286)
Ending balance, value at Jun. 30, 2022			27,588,909	(2,510,381)		823,046	25,901,574
Ending balance, shares at Jun. 30, 2022	2,628,966	5,000,000
Balance at Jan. 16, 2022					5,387,426	502,930	5,890,356
Beginning balance, shares at Jan. 16, 2022
Stock-based compensation						54,126	54,126
Net income (loss)				(944,934)		(133,770)	(1,078,704)
Elimination of members’ equity and non-controlling interest upon reorganization (Note 1)					(5,387,426)	(502,930)	(5,890,356)
Members contribution of net assets of Public Ventures, Invizyne and PatentVest and establishment of non-controlling interest			6,049,225			502,930	6,552,155
Members contribution of net assets of Public Ventures, Invizyne and PatentVest and establishment of non-controlling interest, shares		5,000,000
Issuance of Class A common shares, net costs of private placement			200,000				200,000
Issuance of Class A common shares, net costs of private placement, shares	100,000
Distribution to members (made by our licensed broker dealer) (Notes 1 and 2)			(2,723,700)				(2,723,700)
Acquisition of non-controlling interest in PatentVest			(325,000)				(325,000)
Ending balance, value at Mar. 31, 2022			3,200,525	(944,934)		423,286	2,678,877
Ending balance, shares at Mar. 31, 2022	100,000	5,000,000
Stock-based compensation						56,015	56,015
Net income (loss)				(1,565,447)		(120,953)	(1,686,400)
Issuance of Class A common shares			24,746,142				24,746,142
Issuance of Class A stock, shares	2,528,966
Issuance of warrants to purchase Class A common shares			106,940				106,940
Ownership change of non-controlling interest			(464,698)			464,698
Ending balance, value at Jun. 30, 2022			27,588,909	(2,510,381)		823,046	25,901,574
Ending balance, shares at Jun. 30, 2022	2,628,966	5,000,000
Balance at Dec. 31, 2022			27,764,453	(5,124,110)		468,665	23,109,008
Beginning balance, shares at Dec. 31, 2022	2,628,966	5,000,000
Stock-based compensation						54,126	54,126
Net loss				(1,873,748)		(94,193)	(1,967,941)
Net income (loss)							1,425,333
Ending balance, value at Jun. 30, 2023			27,764,453	(3,534,999)		417,964	24,647,418
Ending balance, shares at Jun. 30, 2023	2,628,966	5,000,000
Balance at Mar. 31, 2023			27,764,453	(6,997,858)		428,598	21,195,193
Beginning balance, shares at Mar. 31, 2023	2,628,966	5,000,000
Stock-based compensation						58,951	58,951
Net income (loss)				3,462,859		(69,585)	3,393,274
Ending balance, value at Jun. 30, 2023			$ 27,764,453	$ (3,534,999)		$ 417,964	$ 24,647,418
Ending balance, shares at Jun. 30, 2023	2,628,966	5,000,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ 1,425,333	$ (2,974,286)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Unrealized (gain) loss on investment securities, net	(1,483,871)	19,908
Realized loss on investment securities, net		7
Stock-based compensation	113,077	110,141
Accretion of investments at amortized cost (U.S Treasury Bills)	(322,341)
Purchases of investment securities, at fair value (made by our licensed broker dealer)	(1,587,500)
Proceeds from sale of investment securities, at fair value (made by our licensed broker dealer)	632,851
Deferred income tax	225,874
Warrants issued as part of an investment banking deal	165,087
Income recognized from warrants received	(2,645,620)
Depreciation of property and equipment	88,249	63,414
Accretion of deferred grant reimbursement	25,920	17,564
Non-cash lease expense	69,623	6,469
(Increase) decrease in -
Grants receivable	(264,492)	(253,472)
Prepaid expenses and other current assets	79,418	49,295
Increase (decrease) in -
Accounts payable	(19,966)	606,987
Accrued expenses	(148,664)	(23,536)
Deferred grant reimbursement	(74,295)	(21,245)
Net cash used in operating activities	(3,721,317)	(2,398,754)
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds of investments securities, at amortized cost (U.S Treasury Bills)	5,107,908
Purchases of investments securities, at amortized cost (U.S Treasury Bills)	(3,499,352)
Purchases of property and equipment	(43,691)	(127,494)
Net cash provided by (used in) investing activities	1,564,865	(127,494)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from private placement		25,289,660
Costs of private placement		(436,578)
Deferred costs of initial public offering	(405,029)	(72,824)
Acquisition of non-controlling interest in PatentVest		(125,000)
Net cash (used in) provided by financing activities	(405,029)	24,655,258
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(2,561,481)	22,129,010
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	4,952,624	6,225,458
CASH AND CASH EQUIVALENTS - END OF PERIOD	2,391,143	28,354,468
Supplemental disclosures of cash flow information:
Interest		10
Income taxes
Non-cash investing and financing activities:
Distribution of equity to members and subsequent contribution into MDB Capital Holdings, LLC - Invizyne and PatentVest		661,799
Ownership change of non-controlling interest		464,698
Partner contribution of members equity into MDB Capital Holdings, LLC		6,049,225
Distribution payable to members		2,723,700
Warrants received as part of an investment banking deal	2,480,533
Modification of lease - right-of-use asset and lease liability	198,544
Issuance of Class A common shares in exchange for non-controlling interest in PatentVest		200,000
Issuance of warrants to purchase Class A stock related to the private placement offering closed on June 15, 2022		$ 106,940

Organization and Description of

Organization and Description of Business	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Organization and Description of Business	1. Organization and Description of Business MDB Capital Holdings, LLC (“the Company” or “MDB”), a Delaware limited liability company, is a holding company that has three wholly-owned subsidiaries: MDB CG Management Company (“MDB Management”); Public Ventures, LLC (“Public Ventures”); and PatentVest, Inc. (“PatentVest”), and has a majority-owned partner company, Invizyne Technologies, Inc. (“Invizyne”). MDB Management is principally an “administrative” entity whose purpose is to conduct, and wherever possible, to consolidate shared services/resources, for our US-based operations. Public Ventures is a U.S. registered broker-dealer under the Securities Exchange Act of 1934, and is a member of the Financial Industry Regulatory Authority (“FINRA”) and the Texas State Securities Board. Public Ventures operates on a fully disclosed basis with a nonrelated FINRA member firm, Interactive Brokers, LLC (“Interactive Brokers”), and is not required to maintain a clearing deposit. Interactive Brokers is the clearing firm and custodian of investments maintained by Public Ventures. Public Ventures has been approved by FINRA to be a clearing broker dealer and will commence operation in September. PatentVest is a wholly-owned subsidiary that performs intellectual property validation services for Public Ventures’, due diligence functions on the intellectual property of partner and prospective partner companies, and creates an intellectual property roadmap for such partner companies. Invizyne was formed with the objective of taking nature’s building blocks to make molecules of interest, effectively simplifying nature. Invizyne is a biology technology development company that is a majority-owned subsidiary. Invizyne’s technology is a differentiated and unique synthetic biology platform which is designed to enable the scalable exploration of a large number of molecules and properties found in nature. Prior to January 14, 2022, Public Ventures owned majority interests in PatentVest and Invizyne. On January 14, 2022, Public Ventures distributed 100 5,000,000 The reorganization was completed between entities that were under common control, and the assets contributed and liabilities assumed are recorded based on their historical carrying values. These consolidated financial statements retroactively reflect the financial statements of the Company and Public Ventures on a consolidated basis for the periods presented. On June 8, 2022, MDB completed the first closing of a private placement, consisting of the sale of 2,517,966 10.00 25,179,660 11,000 110,000 25,289,660 2,528,966 24,746,142 343,518 18,477 10 13.00 0.001 106,940 On January 16, 2022, the Company issued 100,000 On July 1, 2022, the Company made a cash distribution for $ 2,723,700

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation and Principles of Consolidation The accompanying unaudited consolidated financial statements include the accounts of the Company and wholly-owned and majority owned subsidiaries. The accompanying unaudited consolidated financial statements and related notes have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial statements and with the instructions to Form 10-Q and Article 10 of Regulation S-X. The consolidated balance sheet as of December 31, 2022, and related notes were derived from the audited consolidated financial statements but does not include all disclosures required by U.S. GAAP. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These unaudited consolidated financial statements reflect, in the opinion of management, all material adjustments (which include normal recurring adjustments) necessary to fairly state, in all material respects, the Company’s financial position as of June 30, 2023, the results of operations for the three and six months ended June 30, 2023 and 2022 and its cash flows for the six months ended June 30, 2023 and 2022. The results of operations for the three and six months ended June 30, 2023 are not necessarily indicative of the operating results for the full year or any future period The unaudited consolidated financial information should be read in conjunction with the Company’s audited consolidated financial statements for the year ended December 31, 2022. All intercompany accounts and transactions have been eliminated in consolidation. Non-controlling interests at June 30, 2023 and 2022, relate to the interests of third parties in the partially owned subsidiaries. The managing members of the Company have a controlling interest in PatentVest, S.A., a company organized and based in Nicaragua (which was renamed MDB Capital, S.A in 2022). As the Company itself does not have a controlling financial interest in this entity, and management has determined PatentVest, S.A. is not a variable interest entity and as such should not be consolidated as it has no ownership interests nor is a variable interest, so has excluded this entity from the Company’s consolidated financial statements. It is the Company’s policy to reevaluate this conclusion on an annual basis or if there are significant changes in ownership. Income Taxes We account for income taxes using the asset and liability method, under which we would recognize the amount of taxes payable or refundable for the current year and deferred tax assets and liabilities for the future tax consequences of events that have been recognized in our financial statements or tax returns. We measure current and deferred tax assets and liabilities based on provisions of enacted tax law. We evaluate the realization of our deferred tax assets based on all available evidence and establish a valuation allowance to reduce deferred tax assets when it is more likely than not that they will not be realized. The Company regularly reviews uncertain tax positions and updates its recognition and measurement based on changes in facts, circumstances, and tax law. In accordance with the applicable accounting standards, the Company recognizes only the impact of income tax positions that, based on their merits, are more likely than not to be sustained upon audit by a taxing authority. To evaluate its current tax positions in order to identify any material uncertain tax positions, the Company developed a policy of identifying and evaluating uncertain tax positions that considers support for each tax position, industry standards, tax return disclosures and schedules and the significance of each position. It is the Company’s policy to recognize interest and penalties, if any, related to unrecognized tax benefits in income tax expense. The Company had no Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period, as well as the disclosure of contingent assets and liabilities. Some of those judgments can be subjective and complex, and therefore, actual results could differ materially from those estimates under different assumptions or conditions. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates. Significant estimates include those related to assumptions used in the valuation of investment securities, valuing equity instruments issued for services, stock based compensation and the realization of any deferred tax assets. Emerging Growth Company The Company is an “emerging growth company,” or “EGC” as defined in Section 2(a) of the Securities Act of 1933, as amended, or the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Securities Exchange Act of 1934, as amended, or the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected to opt out of the extended transition periods. Cash and Cash Equivalents The Company considers highly liquid investments with original maturities or remaining maturities upon purchase of three months or less to be cash equivalents. The Company’s policy is to maintain its cash balances with financial institutions with high credit ratings and in accounts insured by the Federal Deposit Insurance Corporation (the “FDIC”) and/or by the Securities Investor Protection Corporation (the “SIPC”). The Company may periodically have cash balances in financial institutions in excess of the FDIC and SIPC insurance limits of $ 250,000 500,000 The Company periodically reviews the financial condition of the financial institutions and assesses the credit risk of such investments. The Company did no Restricted Cash The Company periodically provides deposits or enters into agreements that require funds to be held in a restricted cash account. At June 30, 2023 and December 31, 2022, the Company did no Leases Leases of the Company consist primarily of contracts for the right to use and direct use of an individual property. Leases were analyzed for evidence of significant additional components and to determine if these components were separately identifiable within the context of the contract. As an accounting policy, to account for these components, the Company has elected the practical expedient for property leases that have both lease and non-lease components for them to be combined into a single component and account for as a lease. This policy is effective for all current and future property operating leases and applied uniformly and will be disclosed as such within the financial statements. Operating lease assets are included within right-of-use (ROU) assets and the corresponding operating lease liabilities are included within liabilities on the Company’s consolidated balance sheets as of June 30, 2023 and December 31, 2022. The Company has elected not to present short-term leases on the consolidated balance sheets as these leases have a lease term of 12 months or less at lease inception and do not contain purchase options or renewal terms that the Company is reasonably certain to exercise. ROU assets represent the Company’s right to use an underlying asset for the lease term, and lease liabilities represent the Company’s obligation to make lease payments. Operating lease ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. The Company’s uses the implicit rate in its lease calculations when it is readily determinable. Since the Company’s leases do not provide implicit rates, to determine the present value of lease payments, management uses the Company’s estimated incremental borrowing rate for a fully collateralized loan with a similar term of the lease that is based on the information available at the inception of the lease. Stock Based Compensation Stock-based compensation primarily consists of restricted stock units with service or market/performance conditions. Equity awards are measured at the fair market value of the underlying stock at the grant date. The Company recognize stock compensation expense using the straight-line attribution method over the requisite service period. The Company’s subsidiary issued stock-option and the fair value is determined utilizing Black-Scholes options-pricing model. The Company account for forfeitures as they occur, rather than applying an estimated forfeiture rate. For performance-based restricted stock units, the compensation cost is recognized based on the number of units expected to vest upon the achievement of the performance conditions. Shares are issued on the vesting dates net of the applicable statutory tax withholding to be paid by us on behalf of our employees. As a result, fewer shares are issued to the employee than the number of awards outstanding. The Company record a liability for the tax withholding to be paid by us as a reduction to additional paid-in capital. Investment Securities The Company strategically invests funds in U.S. Treasury Bills, early-stage technology companies, and equity securities and options of publicly traded and privately held companies. The Company classifies investment securities as investment securities, at amortized cost, investment securities, at fair value, or investment securities, at cost less impairment. Investment securities, at amortized cost Investment securities, at fair value Investment securities, at cost less impairment Investment securities are as follows: Schedule of Investment Securities June 30, 2023 December 31, 2022 Investment securities, at amortized cost: U.S Treasury Bills $ 14,900,217 $ 16,188,920 Investment securities, at amortized cost $ 14,900,217 $ 16,188,920 Broker/Dealer Securities Schedule of Investment Securities Broker Dealer June 30, December 31, 2022 Investment securities, at fair value: Common stock of publicly traded companies $ 2,694,911 $ 787,137 Warrants of publicly traded companies 3,056,719 45,440 Investment securities, at fair value $ 5,751,630 $ 832,577 Investment securities, at cost less impairment Preferred stock of private company (not market listed) $ 50,000 $ 50,000 Investment securities, at cost less impairment $ 50,000 $ 50,000 Non-Broker/Dealer Securities Schedule of Investment Securities Non Broker Dealer June 30, 2023 December 31, 2022 Investment securities, at cost less impairment Simple agreement on future equities (not market listed) $ 200,000 $ 200,000 Investment securities, at cost less impairment $ 200,000 $ 200,000 For investment securities at fair value, net unrealized gain of $ 1,429,092 and unrealized loss of $ 35,560 were recognized in the statements of operations for three-months ended June 30, 2023 and 2022, respectively. 1,483,871 19,908 ended June 30, 2023 and 2022, respectively. The amortized cost, excluding gross unrealized holding loss and fair value of held to maturity securities on June 30, 2023 and December 31, 2022 are as follows: Schedule of Amortized Cost, Unrealized Holding Loss and Fair Value of Held to Maturity Securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Amortized Cost as of June 30, 2023 Gross Unrealized Gains Gross Unrealized Losses Fair Value (Level 1) as of June 30, 2023 U.S Treasury Bills maturing 08/29/23 and 10/05/23 $ 14,900,217 $ - $ (36,050 ) $ 14,864,167 Total assets $ 14,900,217 $ - $ (36,050 ) $ 14,864,167 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Amortized Cost as of December 31, 2022 Gross Unrealized Gains Gross Unrealized Losses Fair Value (Level 1) as of December 31, 2022 U.S Treasury Bills maturing 05/11/23 and 10/05/23 $ 16,188,920 $ - $ (51,645 ) $ 16,137,275 Total assets $ 16,188,920 $ - $ (51,645 ) $ 16,137,275 Fair Value of Financial Instruments Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities measured at fair value are categorized based on whether the inputs are observable in the market and the degree that the inputs are observable. The categorization of financial assets and liabilities within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. There is no significant concentration of credit risk, due to the majority of assets being invested in U.S. Treasury Bills. The Company determines the fair value of its financial instruments based on a fair value hierarchy that prioritizes inputs to valuation techniques used to measure fair value into three levels: Level 1 - Observable inputs such as quoted prices in active markets for an identical asset or liability that the Company has the ability to access as of the measurement date. Level 2 - Inputs, other than quoted prices included within Level 1, which are directly observable for the asset or liability or indirectly observable through corroboration with observable market data. Level 3 - Unobservable inputs in which there is little or no market data for the asset or liability which requires the reporting entity to develop its own assumptions. The Company’s financial instruments primarily consist of cash and investment securities. As of the consolidated balance sheets date, investment securities are required to be recorded at fair value with the change in fair value during the period being recorded as an unrealized gain or loss. As of June 30, 2023 and December 31, 2022, the estimated fair values of investment securities, at amortized cost were not materially different from their carrying values as presented on the consolidated balance sheets. This is primarily attributed to the short-term maturities of these instruments. Investment securities, at amortized cost: The fair value of U.S. Treasury Bills classified as held-to-maturity investment securities is based on the market price and is classified as level 1 of the fair value hierarchy. A description of the valuation techniques applied to the Company’s major categories of assets and liabilities measured at fair value on a recurring basis is as follows: Investment securities: Public equity securities are assessed for valuation at the close of each month. Warrants are valued using the Black-Scholes model, which considers the stock price at the date of the valuation, the warrants strike price, the term to expiry, the risk-free rate of return, and the expected volatility of the underlying stock . Investment securities, at cost less impairment: Non-public equity securities and simple agreements for future equity are valued based on the initial investment, less impairment. The Company determined that no impairment was warranted. Since these securities are not actively traded, we will apply valuation adjustments when they become available, and they are categorized in level 3 of the fair value hierarchy. The following table sets forth the fair value of the Company’s financial assets and liabilities measured at fair value on a recurring basis as of June 30, 2023 except for the Level 3 investment that is recorded at cost: Schedule of Fair Value of Company's Financial Assets and Liabilities Measured at Fair Value On a Recurring Basis Assets Classification Level 1 Level 2 Level 3 Total Investment Securities (held by our licensed broker dealer) Equity securities - common stock $ 2,694,911 $ - $ - $ 2,694,911 Investment Securities (held by our licensed broker dealer) Warrants - 82,539 2,974,180 3,056,719 Total assets measured at fair value (held by our licensed broker dealer) $ 2,694,911 $ 82,539 $ 2,974,180 $ 5,751,630 During the six months ended June 30, 2023, the Company did not have any transfers between Level 1, Level 2, or Level 3 of the fair value hierarchy. Reconciliation of fair value measurements categorized within Level 3 of the fair value hierarchy: December 31, 2022 $ - December 31, 2022 $ - Beginning Balance $ - Receipt from investment banking fees 2,645,620 Realized gains - Unrealized gains 493,647 Sales or distribution (165,087 ) Purchases - June 30, 2023 $ 2,974,180 Ending Balance $ 2,974,180 The following table present information about significant unobservable inputs related to material components of Level 3 warrants as of June 30, 2023. Assets Fair Value Valuation Techniques Significant Unobservable Inputs Ranges of Inputs Weighted-Average Warrants $ 2,974,180 Black Scholes Volatility 101.16 % 101.16 % The following table sets forth the fair value of the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2022, except for the Level 3 investment that is recorded at cost: Assets Classification Level 1 Level 2 Level 3 Total Investment Securities (held by our licensed broker dealer) Equity securities - $ 787,137 $ - $ - $ 787,137 Investment Securities (held by our licensed broker dealer) Warrants - 45,440 - 45,440 Total assets measured at fair value (held by our licensed broker dealer) $ 787,137 $ 45,440 $ - $ 832,577 During the year ended December 31, 2022, the Company did not have any transfers between Level 1, Level 2, or Level 3 of the fair value hierarchy. Property and Equipment Property and equipment are recorded at cost. Major improvements are capitalized, while maintenance and repairs are charged to expense as incurred. Gains and losses from disposition of property and equipment are included in the statements of operations when realized. Depreciation is provided using the straight-line method over the following estimated useful lives: Schedule of Straight-Line Method Over the Following Estimated Useful Lives Laboratory equipment 5 Furniture and fixtures 7 Leasehold improvements Lesser of the lease duration or the life of the improvements Property and equipment consist of the following as of June 30, 2023 and December 31, 2022, respectively: Schedule of Property And Equipment June 30, 2023 December 31, 2022 Laboratory equipment $ 811,281 $ 803,030 Furniture and fixtures 10,270 10,270 Leasehold improvements 111,165 75,725 Total property and equipment 932,716 889,025 Less: Accumulated depreciation (352,630 ) (264,381 ) Property and equipment, net $ 580,086 $ 624,644 Revenue The Company generates revenue primarily from providing brokerage services and underwriting through Public Ventures. PatentVest and Invizyne has had limited activity during the six months ended June 30, 2023 and 2022. Brokerage revenues consist of (i) trade-based commission income from executed trade orders, (ii) net realized gains and losses from proprietary trades, and (iii) other income consisting primarily of stock loan income earned on customer accounts. Public Ventures recognizes revenue from trade-based commissions and other income when performance obligations are satisfied through the transfer of control, as specified in the contract, of promised services to the customers of Public Ventures. Commissions are recognized on a trade date basis. Public Ventures believes that each executed trade order represents a single performance obligation that is fulfilled on the trade date because that is when the underlying financial instrument is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to/from the customer. When another party is involved in transferring a good or service to a customer, Public Ventures assesses whether revenue is presented based on the gross consideration received from customers (principal) or net of amounts paid to a third party (agent). Public Ventures has determined that it is acting as the principal as the provider of the brokerage services and therefore records this revenue on a gross basis. Clearing, custody and trade administration fees incurred from Interactive Brokers, the Company’s clearing firm, are recorded effective as of the trade date. The costs are treated as fulfillment costs and are recorded in operating expenses in the consolidated statements of operations. Brokerage revenue is measured by the transaction price, which is defined as the amount of consideration that Public Ventures expects to receive in exchange for services to customers. The transaction price is adjusted for estimates of known or expected variable consideration based upon the individual contract terms. Variable consideration is recorded as a reduction to revenue based on amounts that Public Ventures expects to refund back to the customer. There were no variable considerations for the six months ended June 30, 2023, and 2022, respectively. Investment banking revenues consist of private placement fees. The Company generally does not incur costs to obtain contracts with customers that are eligible for deferral or receive fees prior to recognizing revenue related to investment banking transactions, and therefore, as of June 30, 2023, the Company did not have any contract assets or liabilities related to these revenues on its consolidated balance sheets. Private placement fees are related to non-underwritten transactions such as private placements of equity securities, private investments in public equity, Rule 144A private offerings and trust preferred securities offerings and are recorded on the closing date of the transaction. Client reimbursements for costs associated for private placement fees are recorded gross within Investment banking and various expense captions, excluding compensation. The Company typically receives payments on private placements transactions at the completion of the contract. The Company views the majority of placement fees as a single performance obligation that is satisfied when the transaction is complete, and the revenue is recognized at that point in time. Taxes and regulatory fees assessed by a government authority or agency that are both imposed on and concurrent with a specified revenue-producing transaction, which are collected by Public Ventures from a customer, are excluded from revenue and recorded against general and administrative expenses. Public Ventures does not incur any costs to obtain contracts with customers for revenues that are eligible for deferral or receive fees prior to recognizing revenue, and therefore, as of the six months ended June 30, 2023 and 2022, Public Ventures did not have any contract assets or liabilities related to these revenues in its consolidated balance sheet. During the six months ended June 30, 2023, the Company’s technology development segment revenue, which was derived from a single feasibility study, which is not a typical service offered by the Company. The revenue generated from this study represents a direct reimbursement of costs incurred in completing the study. Research Grants Invizyne receives grant reimbursements, which are offset against research and development expenses in the consolidated statements of operations. In addition to actual reimbursements, the Company also receives indirect expense grants (which are not reimbursement-based) and fees (typically of minor significance). It is important to note that there may be instances where the grants received for indirect costs exceed the actual costs, resulting in a negative impact. For capitalized assets, grant reimbursements are recognized over the useful life of the assets. Any portion of the grant not yet recognized is recorded as deferred grant reimbursements and included as a liability in the consolidated balance sheet. Grants that operate on a reimbursement basis are recognized on the accrual basis and are offsets to expenses to the extent of disbursements and commitments that are reimbursable for allowable expenses incurred as of June 30, 2023 and 2022, and respectively, expected to be received from funding sources in the subsequent year. Management considers such receivables at June 30, 2023 and 2022, respectively, to be fully collectable due to the historical experience with the Federal Government of the United States of America. Accordingly, no allowance for credit losses on the grants receivable was recorded in the accompanying consolidated financial statements. Summary of grants receivable activity for the six months ended June 30, 2023 and 2022, is presented below: Summary of Grants Receivable Activity 2023 2022 Balance at beginning of period $ 809,532 $ 468,353 Grant costs expensed 1,467,202 974,213 Grants for equipment purchased - 51,785 Grant fees 54,886 31,717 Grant funds received (1,257,596 ) (804,243 ) Balance at end of period $ 1,074,024 $ 721,825 The Company has five grants provided by National Institute of Health and the Department of Energy. The first grant was awarded on October 1, 2019 and the latest grant is set to expire on August 31, 2024, however grants can be extended or new phases can be granted, extending the expiration of the grant. None of the grants has commitments made by the parties, provisions for recapture, or any other contingencies, beyond the complying with the normal terms of each research and development grant. Research grants received from organizations are subject to the contract agreement as to how Invizyne conducts its research activities, and Invizyne is required to comply with the agreement terms relating to those grants. Amounts received under research grants are nonrefundable, regardless of the success of the underlying research project, to the extent that such amounts are expended in accordance with the approved grant project. Invizyne is permitted to draw down the research grants after incurring the related expenses. Amounts received under research grants are offset against the related research and development costs in the Company’s consolidated statements of operations. For the six-months ended June 30, 2023 and 2022, respectively, grants amounting to $ 1,467,202 974,213 1,522,088 1,057,715 Research and Development Costs Research and development costs are expensed as incurred. Research and development costs consist primarily of compensation costs, fees paid to consultants, and other expenses relating to the development of Invizyne’s technology. For the three-months ended June 30, 2023 and 2022, research and development costs prior to offset of the grants amounted to $ 775,274 641,541 1,561,247 1,198,076 Patent and Licensing Legal and Filing Fees and Costs Due to the significant uncertainty associated with the successful development of one or more commercially viable products based on the Company’s research efforts and related patent applications, all patent and licensing legal and filing fees and costs related to the development and protection of its intellectual property are charged to operations as incurred. Patent and licensing legal and filing fees and costs were $ 30,309 68,612 64,729 91,377 Reclassification Certain prior year balances have been reclassified to conform to the Company’s current year presentation. In the previous fiscal year, a compensation expense totaling $ 11,040

Segment Reporting

Segment Reporting	6 Months Ended
	Jun. 30, 2023
Segment Reporting [Abstract]
Segment Reporting	3. Segment Reporting In its operation of the business, management, including the Company’s chief operating decision maker, who is also the Company’s Chief Executive Officer, reviews certain financial information, including segmented statements of operations and the balance sheets. The Company currently operates in two reportable segments: a broker dealer & intellectual property service and technology development. The broker dealer & intellectual property service segment currently has two subsidiaries, Public Ventures and PatentVest. Public Ventures is a full-service broker dealer firm focusing on conducting private and public securities offerings. PatentVest offers in-depth patent research used for investment banking due diligence. The technology development segment currently has one subsidiary, Invizyne. Invizyne is a research and development company stage synthetic biology company. Non-income generating subsidiaries for management of the business, including MDB CG Management Company, Inc. are reported as other. The segments are based on the discrete financial information reviewed by the Chief Executive Officer to make resource allocation decisions and to evaluate performance. The reportable segments are each managed separately because they will provide a distinct product or provide services with different processes. All reported segment revenues are derived from external customers. The accounting policies of the Company’s reportable segments are in consideration of ASC 280 and the same as those described in the summary of significant accounting policies (see Note 2). The following sets forth the long-lived assets and total assets by segment at June 30, 2023: Schedule of Long-lived Assets, Total Assets and Statements of Operations by Segment ASSETS Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Long-lived assets $ - $ 1,305,934 $ 781,218 $ 2,087,152 Total assets $ 7,657,488 $ 2,628,898 $ 17,128,921 $ 27,415,307 The following sets forth statements of operations by segment for the three-months ended June 30, 2023: Schedule of Statement of Operation by Segment Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Operating income: Unrealized gain on investment securities, net (from our licensed broker dealer) (Notes 1 and 2) $ 1,429,092 $ - $ - $ 1,429,092 Realized loss on equity securities Fee income 4,233,120 - - 4,233,120 Other operating income 55,549 11,610 - 67,159 Total operating income, net 5,717,761 11,610 - 5,729,371 Operating costs: General and administrative costs: Compensation 572,674 138,470 262,573 973,717 Operating expense, related party 206,288 - 47,663 253,951 Professional fees 41,617 27,031 108,194 176,842 Information technology 140,076 (591 ) 28,657 168,142 Clearing and other charges 368,924 - - 368,924 General and administrative-other 89,872 17,226 144,160 251,258 Total general and administrative costs 1,419,451 182,136 591,247 2,192,834 Research and development costs - 7,567 - 7,567 Total operating costs 1,419,451 189,703 591,247 2,200,401 Net operating income (loss) 4,298,310 (178,093 ) (591,247 ) 3,528,970 Other income: Interest income 19,519 14 165,355 184,888 Net income (loss) before income taxes 4,317,829 (178,079 ) (425,892 ) 3,713,858 Income taxes 320,584 - - 320,584 Net income (loss) 3,997,245 (178,079 ) (425,892 ) 3,393,274 Less net loss attributable to non-controlling interests - (69,585 ) - (69,585 ) Net income (loss) attributable to MDB Capital Holdings, LLC $ 3,997,245 $ (108,494 ) $ (425,892 ) $ 3,462,859 The following sets forth statements of operations by segment for the six-months ended June 30, 2023: Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Operating income: Unrealized gain on investment securities, net (from our licensed broker dealer) (Notes 1 and 2) $ 1,483,871 $ - $ - $ 1,483,871 Realized loss on equity securities Fee income 4,233,120 - - 4,233,120 Other operating income 58,602 70,769 - 129,371 Total operating income, net 5,775,593 70,769 - 5,846,362 Operating costs: General and administrative costs: Compensation 1,119,475 170,006 556,263 1,845,744 Operating expense, related party 464,741 - 90,912 555,653 Professional fees 207,429 208,738 365,337 781,504 Information technology 261,952 9,235 44,362 315,549 Clearing and other charges 379,678 - - 379,678 General and administrative-other 198,865 62,960 293,512 555,337 Total general and administrative costs 2,632,140 450,939 1,350,386 4,433,465 Research and development costs - 39,159 - 39,159 Total operating costs 2,632,140 490,098 1,350,386 4,472,624 Net operating income (loss) 3,143,453 (419,329 ) (1,350,386 ) 1,373,738 Other income: Interest income 47,881 100 324,198 372,179 Net income (loss) before income taxes 3,191,334 (419,229 ) (1,026,188 ) 1,745,917 Income taxes 320,584 - - 320,584 Net income (loss) 2,870,750 (419,229 ) (1,026,188 ) 1,425,333 Less net loss attributable to non-controlling interests - (163,778 ) - (163,778 ) Net income (loss) attributable to MDB Capital Holdings, LLC $ 2,870,750 $ (255,451 ) $ (1,026,188 ) $ 1,589,111 The following sets forth the long-lived assets and total assets by segment at December 31, 2022: ASSETS Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Long-lived assets $ - $ 1,216,418 $ 817,958 $ 2,034,376 Total assets $ 4,737,137 $ 2,685,277 $ 18,278,277 $ 25,701,071 The following sets forth statements of operations by segment for the three-months ended June 30, 2022: Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Operating income (loss): Unrealized gain (loss) on investment securities, net (from our licensed broker dealer) (Notes 1 and 2) $ (35,560 ) $ - $ - $ (35,560 ) Realized loss on equity securities Other operating income 47,766 5 - 47,771 Total operating income, net 12,206 5 - 12,211 Operating costs: General and administrative costs: Compensation 429,261 180,295 74,047 683,603 Operating expense, related party 162,893 - 4,921 167,814 Professional fees 261,470 7,274 16,935 285,679 Information technology 59,112 3,260 2,671 65,043 Clearing and other charges 2,505 - - 2,505 General and administrative-other 312,758 95,899 94,429 503,086 Total general and administrative costs 1,227,999 286,728 193,003 1,707,730 Research and development costs - (9,119 ) - (9,119 ) Total operating costs 1,227,999 277,609 193,003 1,698,611 Net operating loss (1,215,793 ) (277,604 ) (193,003 ) (1,686,400 ) Other income: Net loss before income taxes (1,215,793 ) (277,604 ) (193,003 ) (1,686,400 ) Income taxes - - - - Net loss (1,215,793 ) (277,604 ) (193,003 ) (1,686,400 ) Less net loss attributable to non-controlling interests - (120,953 ) - (120,953 ) Net loss attributable to MDB Capital Holdings, LLC $ (1,215,793 ) $ (156,651 ) $ (193,003 ) $ (1,565,447 ) The following sets forth statements of operations by segment for the six months ended June 30, 2022: Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Operating income (loss): Unrealized loss on investment securities, net $ (19,908 ) $ - $ - $ (19,908 ) Unrealized gain (loss) on investment securities, net $ (19,908 ) $ - $ - $ (19,908 ) Realized loss on equity securities (7 ) - - (7 ) Other operating income 49,440 13 - 49,453 Total operating income, net 29,525 13 - 29,538 Operating costs: General and administrative costs: Compensation 726,153 231,498 132,047 1,089,698 Operating expense, related party 362,882 - 4,921 367,803 Professional fees 505,946 70,233 25,499 601,678 Information technology 101,790 10,018 2,671 114,479 Clearing and other charges 19,795 - - 19,795 General and administrative-other 399,296 124,500 94,429 618,225 Total general and administrative costs 2,115,862 436,249 259,567 2,811,678 Research and development costs - 192,146 - 192,146 Total operating costs 2,115,862 628,395 259,567 3,003,824 Net operating loss (2,086,337 ) (628,382 ) (259,567 ) (2,974,286 ) Net operating income (loss) (2,086,337 ) (628,382 ) (259,567 ) (2,974,286 ) Net loss before income taxes (2,086,337 ) (628,382 ) (259,567 ) (2,974,286 ) Income taxes - - - - Net loss (2,086,337 ) (628,382 ) (259,567 ) (2,974,286 ) Net income (loss) (2,086,337 ) (628,382 ) (259,567 ) (2,974,286 ) Less net loss attributable to non-controlling interests - (273,962 ) - (273,962 ) Net loss attributable to controlling interests $ (2,086,337 ) $ (354,420 ) $ (259,567 ) $ (2,700,324 ) Net income (loss) attributable to MDB Capital Holdings, LLC $ (2,086,337 ) $ (354,420 ) $ (259,567 ) $ (2,700,324 )

Equity and Non-Controlling Inte

Equity and Non-Controlling Interests	6 Months Ended
	Jun. 30, 2023
Equity And Non-controlling Interests
Equity and Non-Controlling Interests	4. Equity and Non-Controlling Interests Equity Preferred shares - 10,000,000 no Class A common shares – 95,000,000 2,628,966 one vote per share Class B common shares - 5,000,000 5,000,000 five votes per share Non-Controlling Interests During the six months ended June 30, 2023, the ownership interest in Invizyne was 60.94 39.06 56.1 59.6 43.9 40.4 43.6 The NCI ownership will be equal to the NCI percentage as of the reporting period. Therefore, there will be a redistribution of equity between MDB and the Non-controlling interest owner. As of June 30, 2023 and 2022, the Company’s equity interest in Invizyne was 60.94 59.58 Schedule of Equity and Non-Controlling Interests For the Six Months Ended June 30, 2023 2022 Invizyne net loss $ (419,299 ) $ (628,382 ) Weighted average non-controlling percentage 39.06 % 43.6 % Net loss non-controlling interest $ (163,778 ) $ (273,962 ) Prior period balance 468,665 522,169 Stock-based compensation 113,077 110,141 Ownership change of non-controlling interest - 464,698 Ending period balance $ 417,964 $ 823,046 During the six-months ended June 30, 2023 and 2022, the Company owned 100 If a change in the parent ownership in a subsidiary from an additional investment or from the issuance of stock-based compensation, a change of the non-controlling ownership is recognized based on the amount invested and the carrying amount of the non-controlling interest is adjusted to reflect the change in the non-controlling ownership in the subsidiary’s net assets. Since there was a change in the equity, a reclassification of the non-controlling interest in the subsidiary’s net assets is required and demonstrated in the ending period balance above.

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation	5. Stock-Based Compensation Invizyne’s 2020 Equity Incentive Plan (the “2020 Plan”), which was approved by the Invizyne shareholders, permits grants to its officers, directors, and employees for up to 903,780 2.53 2.53 5 7 0.42 123.04 0 On February 1, 2021, stock options to purchase 513,750 2.53 7 5 50,000 3.44 7 5 249,978 2.54 0.00 4.79 699,225 A summary of stock option activity during the six months ended June 30, 2023 and 2022 is presented below: Schedule of stock option activity Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Stock options outstanding at January 1, 2022 513,750 2.53 6.08 Granted - - - Exercised - - - Expired - - - Stock options outstanding at June 30, 2022 513,750 2.53 5.58 Granted - - - Exercised - - - Expired - - - Stock options outstanding at December 31, 2022 513,750 $ 2.53 5.08 Granted 50,000 3.44 6.84 Exercised - - - Expired - - - Stock options outstanding at June 30, 2023 563,750 $ 2.53 4.79 Stock options exercisable at June 30, 2022 145,562 $ 2.53 5.58 Stock options exercisable at June 30, 2023 249,978 $ 2.54 4.60 On July 19, 2021, Invizyne granted 79,052 2.53 On March 28, 2022, Invizyne granted 232,689 2.53 788,705 On May 1, 2023, Invizyne granted 97,050 3.44 254,013 Between April 19, 2022 and September 21, 2022, the Company granted 3,675,000 These units will vest when 20% of the one-half of the total number of RSUs, by each individual person, on the thirteenth (13) month anniversary of the listing of the Class A Shares on a United States national exchange, then at a rate of 10% of one-half the number of RSUs each six months after the date of the initial vesting, until the last vesting on the fifth year anniversary of the Date of Grant, at which any previously unvested will fully vest. 36,750,000 On April 19, 2022 the Company granted 2,000,000 These units will vest when 20% of the one-half of the total number of RSUs, by each individual person, on the thirteenth (13) month anniversary of the listing of the Class A Shares on a United States national exchange. Class A Share has traded in the market on which the Class A Shares are listed for any 90 consecutive calendar days at an average price of $20.00 or more during the period commencing the Date of Grant and prior to the five year anniversary of the Date of Grant, with an average monthly trading volume of 2,000,000 Class A Shares or more during the 90 consecutive calendar day period, or (z) a Class A Shares has traded in the market on which the Class A Shares are listed for any 90 consecutive calendar days at an average price of $25.00 or more during the period commencing the Date of Grant and prior to the five year anniversary of the Date of Grant; provided further, that if there is a distribution of cash, stock or other property by the Company on the Class A Shares, then the foregoing average amounts of $20.00 or $25.00 will be reduced, from time to time, by the value of any one or more per share distributions after the Date of Grant until vested. 16 Schedule of Restricted Stock Unit Activity Time-Based Performance-Based Number of Restricted Stock Units Weighted Average Grant Date Fair Value Number of Restricted Stock Units Weighted Average Grant Date Fair Value Restricted stock units outstanding at June 30, 2022 3,675,000 $ 10.00 2,000,000 $ 7.91 Granted - - - - Exercised - - - - Expired - - - - Restricted stock units outstanding at December 31, 2022 3,675,000 $ 10.00 2,000,000 $ 7.91 Granted - - - - Exercised - - - - Expired - - - - Restricted stock units outstanding at June 30, 2023 3,675,000 $ 10.00 2,000,000 $ 7.91 Restricted stock units at June 30, 2022 - $ - - $ - Restricted stock units at June 30, 2023 - $ - - $ -

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2023
Net income (loss) per share attributable to MDB Capital Holdings, LLC:
Earnings Per Share	6. Earnings Per Share The Company’s computation of earnings (loss) per share (“EPS”) includes basic and diluted EPS. Basic EPS is measured as the income (loss) attributable to common stockholders divided by the weighted average common shares outstanding for the period. Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of potential common shares (e.g., preferred shares, warrants and stock options) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. Loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the respective periods. Basic and diluted loss per common share was the same for all periods presented because stock options outstanding were anti-dilutive, for a total of 18,477 Earnings (loss) per share is presented below for the three and six months ended June 30, 2023 and 2022, respectively. Basic and fully diluted earnings (loss) per share is calculated at follows for the three and six months ended June 30, 2023 and 2022: Schedule of Basic and Fully Diluted For the Three Months Ended June 30, 2023 June 30, 2022 Class A common shares Class B common shares Class A common shares Class B common shares Net income (loss) attributable to MDB Capital Holdings, LLC $ 1,193,312 $ 2,269,547 $ (539,468 ) $ (1,026,009 ) Weighted average shares outstanding – basic and diluted 2,628,966 5,000,000 400,763 5,000,000 Net income (loss) per share – basic and diluted $ 0.45 $ 0.45 $ (1.35 ) $ (0.21 ) For the Six Months Ended June 30, 2023 June 30, 2022 Class A common shares Class B common shares Class A common shares Class B common shares Net income (loss) attributable to MDB Capital Holdings, LLC $ 547,613 $ 1,041,498 $ (930,540 ) (1,769,784 ) Weighted average shares outstanding – basic and diluted 2,628,966 5,000,000 400,763 5,000,000 Net income (loss) per share – basic and diluted $ 0.21 $ 0.21 $ (2.32 ) $ (0.35 ) Class A common shares and Class B common stock are equal for ownership, Class B shares have five times the voting rights of Class A shares and Class B shares can be exchanged on a one-to-one basis for purposes of sale.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2023
Related Party Transactions [Abstract]
Related Party Transactions	7. Related Party Transactions The principal members of the Company have a controlling interest in PatentVest, S.A. (renamed MDB Capital, S.A. in 2022), a company organized and based in Nicaragua that provides outsourced services to the Company and other non-related entities. During the six months ended June 30, 2023 and 2022, the Company paid $ 555,653 367,803 During the six-months ended June 30, 2022 the Company utilized 1,300 1,600 In January 2022, the Company declared to its two principal members a cash distribution of $ 2,723,700

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	8. Commitments and Contingencies Legal Claims The Company may be subject to legal claims and actions from time to time as part of its business activities. As of June 30, 2023 and 2022, the Company was not subject to any pending or threatened legal claims or actions. External Risks Associated with the Company’s Business Activities Contract for Sale of Securities The Company entered into an agreement to sell equity securities to investors totaling $ 697,246 632,851 64,395 Net Capital Requirement (Public Ventures) Public Ventures is subject to the uniform net capital rule (SEC Rule 15c3-1) of the Securities and Exchange Commission (the “SEC”), which requires both the maintenance of minimum net capital and the maintenance of maximum ratio of aggregate indebtedness to net capital. At June 30, 2023 and 2022, Public Ventures had net capital of $ 3,437,434 2,849,092 3,187,434 2,599,092 250,000 At June 30, 2023, the Company’s ratio of aggregate indebtedness of $ 118,670 0.03 to 1 15 to 1 250,000 6 2/3 7,911 The requirement to comply with the Uniform Net Capital Rule 15c3-1 may limit Public Ventures’ ability to issue dividends to its parent company. Indemnification Provisions Public Ventures has agreed to indemnify its clearing brokers for losses that the clearing brokers may sustain from the accounts of customers. Should a customer not fulfill its obligation on a transaction, Public Ventures may be required to buy or sell securities at prevailing market prices in the future on behalf of its customer. The indemnification obligations of Public Ventures to its clearing brokers have no maximum amount. All unsettled trades at June 30, 2023 and 2022 have subsequently settled with no resulting material liability to Public Ventures, LLC. For the six-months ended June 30, 2023 and 2022, Public Ventures had no material loss due to counterparty failure and had no obligations outstanding under the indemnification arrangement as of June 30, 2023 and 2022. Invizyne Funding Requirements The Company has entered into a funding agreement (the “Funding Agreement”) to purchase shares in Invizyne up to a maximum of $ 5,000,000 5,000,000 3,644,930 58.5 56.1 10 197,628 249,978 144,071

Employee Benefit Plans

Employee Benefit Plans	6 Months Ended
	Jun. 30, 2023
Retirement Benefits [Abstract]
Employee Benefit Plans	9. Employee Benefit Plans MDB Management and Invizyne both sponsored individual 401(k) defined contribution plans for the benefit of each company’s eligible employees. Public Ventures offered the employees sponsored 401(k) defined contribution plan for the benefit of the employee, this plan was terminated on July 30, 2021. The plans allow eligible employees to contribute a portion of their annual compensation, not to exceed annual limits established by the Department of Treasury. Invizyne makes matching contributions for participating employees up to a certain percentage of the employee contributions; matching contributions were funded for the six- months ended June 30, 2023 and 2022. Benefits under the Invizyne plan were available to all employees, and employees become fully vested in the employer contribution upon receipt. For the six-months ended June 30, 2023 and 2022, a total of $ 294,943 90,067 MDB Management and Invizyne also provide health and related benefit plans for eligible employees.

Exclusive License Agreement

Exclusive License Agreement	6 Months Ended
	Jun. 30, 2023
Exclusive License Agreement
Exclusive License Agreement	10. Exclusive License Agreement On April 19, 2019, Invizyne entered into an exclusive license agreement (the “License Agreement”) with the Regents of the University of California (“The Regents”) for patent rights and associated technology relating to the biosynthetic platform (the “Patent”). Certain individuals named as inventors of the Patent are also the founding stockholders of Invizyne. A founder of Invizyne was the head of the laboratory which was used in the research development agreement with The Regents. Under the License Agreement, Invizyne holds an exclusive license of the Patent and a non-exclusive license for the associated technology to make, have made, use, have used, sell, have sold, offer for sale, and import licensed products. Invizyne also has the rights to sub-license its rights to the patent underlying the License Agreement. Under the License Agreement, Invizyne has committed to pay certain royalties on net sales for 10 years after the first commercial sale of such licensed product. At June 30, 2023, there was no Invizyne is obligated to make payments upon achievement of certain milestones as defined in the License Agreement. At June 30, 2023, none of the milestones had been achieved by Invizyne. Under the License Agreement, Invizyne is required to achieve certain development milestones. If Invizyne fails to achieve a development milestone by the deadline, The Regents have the right and option to either terminate the License Agreement or reduce Invizyne’s exclusive and non-exclusive license in accordance with the License Agreement. As of June 30, 2023, the performance milestones have been met. Invizyne may terminate the License Agreement, in whole or in part as to a particular patent right, at any time by providing notice of termination to The Regents as defined in the License Agreement. Pursuant to a non-dilution provision of the License Agreement, no shares of Invizyne’s common stock were issued to The Regents during the three months ended June 30, 2023 and 2022. Invizyne accounts for the costs incurred in connection with the License Agreement in accordance with ASC Topic 730, Research and Development 2,500 1,250

Leases

Leases	6 Months Ended
	Jun. 30, 2023
Leases
Leases	11. Leases For operating leases, the Company records a right-of-use assets and corresponding lease liabilities in the balance sheet for all leases with terms longer than twelve months. The Company has two operating leases, with no variable lease costs, and no finance leases as of June 30, 2023 and December 31, 2022, respectively. In May 2023, Invizyne made changes to an existing lease agreement, which resulted in an extension of the lease term by an additional 21 months. The revised lease maintained the same escalation rate for lease payments as the previous arrangement. To account for this modification, the Company reevaluated the remaining lease term at the time of execution. As the Company was actively utilizing the premises, adjustments were made to reflect the revaluation of both the right-to-use asset and the corresponding lease liability in line with the updated lease term. This was originally entered into in August 2021, with a term of 60 months beginning on May 1, 2023 and ending on April 30, 2028, with an option to extend for 60 additional months. At the time the lease commenced, it was not probable the Company would exercise the one five-year option to extend the facility lease; therefore, this extension option is not included in the lease analysis. The initial base rent is $ 14,371 16,259 On July 1, 2022 the Company executed a lease for new office space in the Dallas, Texas metropolitan area. The lease with a term of 91 months which began on December 20, 2022 and ending on July 20, 2030, without an option to extend. The initial base rent was $ 12,556 13,937 Schedule of Operating Lease Cost June 30, 2023 December 31, 2022 Operating leases: Right-of-use assets $ 1,507,066 $ 1,409,732 Operating lease liabilities $ 1,590,495 $ 1,423,538 Weighted average remaining lease term in years 6.17 5.58 Weighted average discount rate 7.67 % 6.53 % Cash paid for amounts included in the measurement of lease liabilities $ 86,226 $ 147,661 Right-of-use assets obtained in exchange for lease liabilities $ 198,544 $ 813,003 Operating lease cost $ 162,974 $ 106,980 Short-term lease costs - 19,200 Total operating lease costs $ 162,974 $ 126,180 Future payments due under operating leases as of June 30, 2023 are as follows: Schedule of Future payments Due Under Operating Lease Year Amount Remainder of 2023 $ 162,636 2024 329,912 2025 337,118 2026 344,437 2027 351,880 Thereafter 486,906 Total $ 2,012,889 Less effects of discounting (422,394 ) Total operating lease liabilities $ 1,590,495

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2023
Income Tax Disclosure [Abstract]
Income Taxes	12. Income Taxes The Company is a limited liability company treated as a partnership for federal and state income tax purposes, with the exception of the state of Texas, in which income tax liabilities and/or benefits of the Company are passed through to its unitholders. Limited liability companies are subject to Texas margin tax. Additionally, the Company’s subsidiaries Public Ventures, MDB Management, PatentVest and Invizyne are Subchapter C-corporations subject to federal and state income taxes. Amounts recognized as income taxes are included in “income tax expense” on the statements of operations. The Company recognized income tax expense of $ 320,584 0 18.4 1,745,918 27.3 The Company’s federal and state statutory tax rate net of the federal tax benefit was approximately 27 In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. At the end of 2022, the Company’s corporate earnings were in a cumulative loss position. Based on the cumulative losses and projections of future taxable income for the periods in which the deferred tax assets are deductible, the Company recorded a valuation allowance against all its net deferred tax assets as of June 30, 2023, and June 30, 2022. The Company intends to maintain a full valuation allowance on its net deferred tax assets until there is sufficient evidence to support the reversal of all or some portion of these allowances. The amount of deferred tax assets considered realizable could materially increase in the future, and the amount of valuation allowance recorded could materially decrease, if estimates of future taxable income are increased.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying unaudited consolidated financial statements include the accounts of the Company and wholly-owned and majority owned subsidiaries. The accompanying unaudited consolidated financial statements and related notes have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial statements and with the instructions to Form 10-Q and Article 10 of Regulation S-X. The consolidated balance sheet as of December 31, 2022, and related notes were derived from the audited consolidated financial statements but does not include all disclosures required by U.S. GAAP. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These unaudited consolidated financial statements reflect, in the opinion of management, all material adjustments (which include normal recurring adjustments) necessary to fairly state, in all material respects, the Company’s financial position as of June 30, 2023, the results of operations for the three and six months ended June 30, 2023 and 2022 and its cash flows for the six months ended June 30, 2023 and 2022. The results of operations for the three and six months ended June 30, 2023 are not necessarily indicative of the operating results for the full year or any future period The unaudited consolidated financial information should be read in conjunction with the Company’s audited consolidated financial statements for the year ended December 31, 2022. All intercompany accounts and transactions have been eliminated in consolidation. Non-controlling interests at June 30, 2023 and 2022, relate to the interests of third parties in the partially owned subsidiaries. The managing members of the Company have a controlling interest in PatentVest, S.A., a company organized and based in Nicaragua (which was renamed MDB Capital, S.A in 2022). As the Company itself does not have a controlling financial interest in this entity, and management has determined PatentVest, S.A. is not a variable interest entity and as such should not be consolidated as it has no ownership interests nor is a variable interest, so has excluded this entity from the Company’s consolidated financial statements. It is the Company’s policy to reevaluate this conclusion on an annual basis or if there are significant changes in ownership.
Income Taxes	Income Taxes We account for income taxes using the asset and liability method, under which we would recognize the amount of taxes payable or refundable for the current year and deferred tax assets and liabilities for the future tax consequences of events that have been recognized in our financial statements or tax returns. We measure current and deferred tax assets and liabilities based on provisions of enacted tax law. We evaluate the realization of our deferred tax assets based on all available evidence and establish a valuation allowance to reduce deferred tax assets when it is more likely than not that they will not be realized. The Company regularly reviews uncertain tax positions and updates its recognition and measurement based on changes in facts, circumstances, and tax law. In accordance with the applicable accounting standards, the Company recognizes only the impact of income tax positions that, based on their merits, are more likely than not to be sustained upon audit by a taxing authority. To evaluate its current tax positions in order to identify any material uncertain tax positions, the Company developed a policy of identifying and evaluating uncertain tax positions that considers support for each tax position, industry standards, tax return disclosures and schedules and the significance of each position. It is the Company’s policy to recognize interest and penalties, if any, related to unrecognized tax benefits in income tax expense. The Company had no
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period, as well as the disclosure of contingent assets and liabilities. Some of those judgments can be subjective and complex, and therefore, actual results could differ materially from those estimates under different assumptions or conditions. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates. Significant estimates include those related to assumptions used in the valuation of investment securities, valuing equity instruments issued for services, stock based compensation and the realization of any deferred tax assets.
Emerging Growth Company	Emerging Growth Company The Company is an “emerging growth company,” or “EGC” as defined in Section 2(a) of the Securities Act of 1933, as amended, or the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Securities Exchange Act of 1934, as amended, or the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected to opt out of the extended transition periods.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers highly liquid investments with original maturities or remaining maturities upon purchase of three months or less to be cash equivalents. The Company’s policy is to maintain its cash balances with financial institutions with high credit ratings and in accounts insured by the Federal Deposit Insurance Corporation (the “FDIC”) and/or by the Securities Investor Protection Corporation (the “SIPC”). The Company may periodically have cash balances in financial institutions in excess of the FDIC and SIPC insurance limits of $ 250,000 500,000 The Company periodically reviews the financial condition of the financial institutions and assesses the credit risk of such investments. The Company did no
Restricted Cash	Restricted Cash The Company periodically provides deposits or enters into agreements that require funds to be held in a restricted cash account. At June 30, 2023 and December 31, 2022, the Company did no
Leases	Leases Leases of the Company consist primarily of contracts for the right to use and direct use of an individual property. Leases were analyzed for evidence of significant additional components and to determine if these components were separately identifiable within the context of the contract. As an accounting policy, to account for these components, the Company has elected the practical expedient for property leases that have both lease and non-lease components for them to be combined into a single component and account for as a lease. This policy is effective for all current and future property operating leases and applied uniformly and will be disclosed as such within the financial statements. Operating lease assets are included within right-of-use (ROU) assets and the corresponding operating lease liabilities are included within liabilities on the Company’s consolidated balance sheets as of June 30, 2023 and December 31, 2022. The Company has elected not to present short-term leases on the consolidated balance sheets as these leases have a lease term of 12 months or less at lease inception and do not contain purchase options or renewal terms that the Company is reasonably certain to exercise. ROU assets represent the Company’s right to use an underlying asset for the lease term, and lease liabilities represent the Company’s obligation to make lease payments. Operating lease ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. The Company’s uses the implicit rate in its lease calculations when it is readily determinable. Since the Company’s leases do not provide implicit rates, to determine the present value of lease payments, management uses the Company’s estimated incremental borrowing rate for a fully collateralized loan with a similar term of the lease that is based on the information available at the inception of the lease.
Stock Based Compensation	Stock Based Compensation Stock-based compensation primarily consists of restricted stock units with service or market/performance conditions. Equity awards are measured at the fair market value of the underlying stock at the grant date. The Company recognize stock compensation expense using the straight-line attribution method over the requisite service period. The Company’s subsidiary issued stock-option and the fair value is determined utilizing Black-Scholes options-pricing model. The Company account for forfeitures as they occur, rather than applying an estimated forfeiture rate. For performance-based restricted stock units, the compensation cost is recognized based on the number of units expected to vest upon the achievement of the performance conditions. Shares are issued on the vesting dates net of the applicable statutory tax withholding to be paid by us on behalf of our employees. As a result, fewer shares are issued to the employee than the number of awards outstanding. The Company record a liability for the tax withholding to be paid by us as a reduction to additional paid-in capital.
Investment Securities	Investment Securities The Company strategically invests funds in U.S. Treasury Bills, early-stage technology companies, and equity securities and options of publicly traded and privately held companies. The Company classifies investment securities as investment securities, at amortized cost, investment securities, at fair value, or investment securities, at cost less impairment. Investment securities, at amortized cost Investment securities, at fair value Investment securities, at cost less impairment Investment securities are as follows: Schedule of Investment Securities June 30, 2023 December 31, 2022 Investment securities, at amortized cost: U.S Treasury Bills $ 14,900,217 $ 16,188,920 Investment securities, at amortized cost $ 14,900,217 $ 16,188,920 Broker/Dealer Securities Schedule of Investment Securities Broker Dealer June 30, December 31, 2022 Investment securities, at fair value: Common stock of publicly traded companies $ 2,694,911 $ 787,137 Warrants of publicly traded companies 3,056,719 45,440 Investment securities, at fair value $ 5,751,630 $ 832,577 Investment securities, at cost less impairment Preferred stock of private company (not market listed) $ 50,000 $ 50,000 Investment securities, at cost less impairment $ 50,000 $ 50,000 Non-Broker/Dealer Securities Schedule of Investment Securities Non Broker Dealer June 30, 2023 December 31, 2022 Investment securities, at cost less impairment Simple agreement on future equities (not market listed) $ 200,000 $ 200,000 Investment securities, at cost less impairment $ 200,000 $ 200,000 For investment securities at fair value, net unrealized gain of $ 1,429,092 and unrealized loss of $ 35,560 were recognized in the statements of operations for three-months ended June 30, 2023 and 2022, respectively. 1,483,871 19,908 ended June 30, 2023 and 2022, respectively. The amortized cost, excluding gross unrealized holding loss and fair value of held to maturity securities on June 30, 2023 and December 31, 2022 are as follows: Schedule of Amortized Cost, Unrealized Holding Loss and Fair Value of Held to Maturity Securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Amortized Cost as of June 30, 2023 Gross Unrealized Gains Gross Unrealized Losses Fair Value (Level 1) as of June 30, 2023 U.S Treasury Bills maturing 08/29/23 and 10/05/23 $ 14,900,217 $ - $ (36,050 ) $ 14,864,167 Total assets $ 14,900,217 $ - $ (36,050 ) $ 14,864,167 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Amortized Cost as of December 31, 2022 Gross Unrealized Gains Gross Unrealized Losses Fair Value (Level 1) as of December 31, 2022 U.S Treasury Bills maturing 05/11/23 and 10/05/23 $ 16,188,920 $ - $ (51,645 ) $ 16,137,275 Total assets $ 16,188,920 $ - $ (51,645 ) $ 16,137,275
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities measured at fair value are categorized based on whether the inputs are observable in the market and the degree that the inputs are observable. The categorization of financial assets and liabilities within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. There is no significant concentration of credit risk, due to the majority of assets being invested in U.S. Treasury Bills. The Company determines the fair value of its financial instruments based on a fair value hierarchy that prioritizes inputs to valuation techniques used to measure fair value into three levels: Level 1 - Observable inputs such as quoted prices in active markets for an identical asset or liability that the Company has the ability to access as of the measurement date. Level 2 - Inputs, other than quoted prices included within Level 1, which are directly observable for the asset or liability or indirectly observable through corroboration with observable market data. Level 3 - Unobservable inputs in which there is little or no market data for the asset or liability which requires the reporting entity to develop its own assumptions. The Company’s financial instruments primarily consist of cash and investment securities. As of the consolidated balance sheets date, investment securities are required to be recorded at fair value with the change in fair value during the period being recorded as an unrealized gain or loss. As of June 30, 2023 and December 31, 2022, the estimated fair values of investment securities, at amortized cost were not materially different from their carrying values as presented on the consolidated balance sheets. This is primarily attributed to the short-term maturities of these instruments. Investment securities, at amortized cost: The fair value of U.S. Treasury Bills classified as held-to-maturity investment securities is based on the market price and is classified as level 1 of the fair value hierarchy. A description of the valuation techniques applied to the Company’s major categories of assets and liabilities measured at fair value on a recurring basis is as follows: Investment securities: Public equity securities are assessed for valuation at the close of each month. Warrants are valued using the Black-Scholes model, which considers the stock price at the date of the valuation, the warrants strike price, the term to expiry, the risk-free rate of return, and the expected volatility of the underlying stock . Investment securities, at cost less impairment: Non-public equity securities and simple agreements for future equity are valued based on the initial investment, less impairment. The Company determined that no impairment was warranted. Since these securities are not actively traded, we will apply valuation adjustments when they become available, and they are categorized in level 3 of the fair value hierarchy. The following table sets forth the fair value of the Company’s financial assets and liabilities measured at fair value on a recurring basis as of June 30, 2023 except for the Level 3 investment that is recorded at cost: Schedule of Fair Value of Company's Financial Assets and Liabilities Measured at Fair Value On a Recurring Basis Assets Classification Level 1 Level 2 Level 3 Total Investment Securities (held by our licensed broker dealer) Equity securities - common stock $ 2,694,911 $ - $ - $ 2,694,911 Investment Securities (held by our licensed broker dealer) Warrants - 82,539 2,974,180 3,056,719 Total assets measured at fair value (held by our licensed broker dealer) $ 2,694,911 $ 82,539 $ 2,974,180 $ 5,751,630 During the six months ended June 30, 2023, the Company did not have any transfers between Level 1, Level 2, or Level 3 of the fair value hierarchy. Reconciliation of fair value measurements categorized within Level 3 of the fair value hierarchy: December 31, 2022 $ - December 31, 2022 $ - Beginning Balance $ - Receipt from investment banking fees 2,645,620 Realized gains - Unrealized gains 493,647 Sales or distribution (165,087 ) Purchases - June 30, 2023 $ 2,974,180 Ending Balance $ 2,974,180 The following table present information about significant unobservable inputs related to material components of Level 3 warrants as of June 30, 2023. Assets Fair Value Valuation Techniques Significant Unobservable Inputs Ranges of Inputs Weighted-Average Warrants $ 2,974,180 Black Scholes Volatility 101.16 % 101.16 % The following table sets forth the fair value of the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2022, except for the Level 3 investment that is recorded at cost: Assets Classification Level 1 Level 2 Level 3 Total Investment Securities (held by our licensed broker dealer) Equity securities - $ 787,137 $ - $ - $ 787,137 Investment Securities (held by our licensed broker dealer) Warrants - 45,440 - 45,440 Total assets measured at fair value (held by our licensed broker dealer) $ 787,137 $ 45,440 $ - $ 832,577 During the year ended December 31, 2022, the Company did not have any transfers between Level 1, Level 2, or Level 3 of the fair value hierarchy.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost. Major improvements are capitalized, while maintenance and repairs are charged to expense as incurred. Gains and losses from disposition of property and equipment are included in the statements of operations when realized. Depreciation is provided using the straight-line method over the following estimated useful lives: Schedule of Straight-Line Method Over the Following Estimated Useful Lives Laboratory equipment 5 Furniture and fixtures 7 Leasehold improvements Lesser of the lease duration or the life of the improvements Property and equipment consist of the following as of June 30, 2023 and December 31, 2022, respectively: Schedule of Property And Equipment June 30, 2023 December 31, 2022 Laboratory equipment $ 811,281 $ 803,030 Furniture and fixtures 10,270 10,270 Leasehold improvements 111,165 75,725 Total property and equipment 932,716 889,025 Less: Accumulated depreciation (352,630 ) (264,381 ) Property and equipment, net $ 580,086 $ 624,644
Revenue	Revenue The Company generates revenue primarily from providing brokerage services and underwriting through Public Ventures. PatentVest and Invizyne has had limited activity during the six months ended June 30, 2023 and 2022. Brokerage revenues consist of (i) trade-based commission income from executed trade orders, (ii) net realized gains and losses from proprietary trades, and (iii) other income consisting primarily of stock loan income earned on customer accounts. Public Ventures recognizes revenue from trade-based commissions and other income when performance obligations are satisfied through the transfer of control, as specified in the contract, of promised services to the customers of Public Ventures. Commissions are recognized on a trade date basis. Public Ventures believes that each executed trade order represents a single performance obligation that is fulfilled on the trade date because that is when the underlying financial instrument is identified, the pricing is agreed upon, and the risks and rewards of ownership have been transferred to/from the customer. When another party is involved in transferring a good or service to a customer, Public Ventures assesses whether revenue is presented based on the gross consideration received from customers (principal) or net of amounts paid to a third party (agent). Public Ventures has determined that it is acting as the principal as the provider of the brokerage services and therefore records this revenue on a gross basis. Clearing, custody and trade administration fees incurred from Interactive Brokers, the Company’s clearing firm, are recorded effective as of the trade date. The costs are treated as fulfillment costs and are recorded in operating expenses in the consolidated statements of operations. Brokerage revenue is measured by the transaction price, which is defined as the amount of consideration that Public Ventures expects to receive in exchange for services to customers. The transaction price is adjusted for estimates of known or expected variable consideration based upon the individual contract terms. Variable consideration is recorded as a reduction to revenue based on amounts that Public Ventures expects to refund back to the customer. There were no variable considerations for the six months ended June 30, 2023, and 2022, respectively. Investment banking revenues consist of private placement fees. The Company generally does not incur costs to obtain contracts with customers that are eligible for deferral or receive fees prior to recognizing revenue related to investment banking transactions, and therefore, as of June 30, 2023, the Company did not have any contract assets or liabilities related to these revenues on its consolidated balance sheets. Private placement fees are related to non-underwritten transactions such as private placements of equity securities, private investments in public equity, Rule 144A private offerings and trust preferred securities offerings and are recorded on the closing date of the transaction. Client reimbursements for costs associated for private placement fees are recorded gross within Investment banking and various expense captions, excluding compensation. The Company typically receives payments on private placements transactions at the completion of the contract. The Company views the majority of placement fees as a single performance obligation that is satisfied when the transaction is complete, and the revenue is recognized at that point in time. Taxes and regulatory fees assessed by a government authority or agency that are both imposed on and concurrent with a specified revenue-producing transaction, which are collected by Public Ventures from a customer, are excluded from revenue and recorded against general and administrative expenses. Public Ventures does not incur any costs to obtain contracts with customers for revenues that are eligible for deferral or receive fees prior to recognizing revenue, and therefore, as of the six months ended June 30, 2023 and 2022, Public Ventures did not have any contract assets or liabilities related to these revenues in its consolidated balance sheet. During the six months ended June 30, 2023, the Company’s technology development segment revenue, which was derived from a single feasibility study, which is not a typical service offered by the Company. The revenue generated from this study represents a direct reimbursement of costs incurred in completing the study.
Research Grants	Research Grants Invizyne receives grant reimbursements, which are offset against research and development expenses in the consolidated statements of operations. In addition to actual reimbursements, the Company also receives indirect expense grants (which are not reimbursement-based) and fees (typically of minor significance). It is important to note that there may be instances where the grants received for indirect costs exceed the actual costs, resulting in a negative impact. For capitalized assets, grant reimbursements are recognized over the useful life of the assets. Any portion of the grant not yet recognized is recorded as deferred grant reimbursements and included as a liability in the consolidated balance sheet. Grants that operate on a reimbursement basis are recognized on the accrual basis and are offsets to expenses to the extent of disbursements and commitments that are reimbursable for allowable expenses incurred as of June 30, 2023 and 2022, and respectively, expected to be received from funding sources in the subsequent year. Management considers such receivables at June 30, 2023 and 2022, respectively, to be fully collectable due to the historical experience with the Federal Government of the United States of America. Accordingly, no allowance for credit losses on the grants receivable was recorded in the accompanying consolidated financial statements. Summary of grants receivable activity for the six months ended June 30, 2023 and 2022, is presented below: Summary of Grants Receivable Activity 2023 2022 Balance at beginning of period $ 809,532 $ 468,353 Grant costs expensed 1,467,202 974,213 Grants for equipment purchased - 51,785 Grant fees 54,886 31,717 Grant funds received (1,257,596 ) (804,243 ) Balance at end of period $ 1,074,024 $ 721,825 The Company has five grants provided by National Institute of Health and the Department of Energy. The first grant was awarded on October 1, 2019 and the latest grant is set to expire on August 31, 2024, however grants can be extended or new phases can be granted, extending the expiration of the grant. None of the grants has commitments made by the parties, provisions for recapture, or any other contingencies, beyond the complying with the normal terms of each research and development grant. Research grants received from organizations are subject to the contract agreement as to how Invizyne conducts its research activities, and Invizyne is required to comply with the agreement terms relating to those grants. Amounts received under research grants are nonrefundable, regardless of the success of the underlying research project, to the extent that such amounts are expended in accordance with the approved grant project. Invizyne is permitted to draw down the research grants after incurring the related expenses. Amounts received under research grants are offset against the related research and development costs in the Company’s consolidated statements of operations. For the six-months ended June 30, 2023 and 2022, respectively, grants amounting to $ 1,467,202 974,213 1,522,088 1,057,715
Research and Development Costs	Research and Development Costs Research and development costs are expensed as incurred. Research and development costs consist primarily of compensation costs, fees paid to consultants, and other expenses relating to the development of Invizyne’s technology. For the three-months ended June 30, 2023 and 2022, research and development costs prior to offset of the grants amounted to $ 775,274 641,541 1,561,247 1,198,076
Patent and Licensing Legal and Filing Fees and Costs	Patent and Licensing Legal and Filing Fees and Costs Due to the significant uncertainty associated with the successful development of one or more commercially viable products based on the Company’s research efforts and related patent applications, all patent and licensing legal and filing fees and costs related to the development and protection of its intellectual property are charged to operations as incurred. Patent and licensing legal and filing fees and costs were $ 30,309 68,612 64,729 91,377
Reclassification	Reclassification Certain prior year balances have been reclassified to conform to the Company’s current year presentation. In the previous fiscal year, a compensation expense totaling $ 11,040

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Schedule of Investment Securities	Investment securities are as follows: Schedule of Investment Securities June 30, 2023 December 31, 2022 Investment securities, at amortized cost: U.S Treasury Bills $ 14,900,217 $ 16,188,920 Investment securities, at amortized cost $ 14,900,217 $ 16,188,920
Schedule of Investment Securities Broker Dealer	Broker/Dealer Securities Schedule of Investment Securities Broker Dealer June 30, December 31, 2022 Investment securities, at fair value: Common stock of publicly traded companies $ 2,694,911 $ 787,137 Warrants of publicly traded companies 3,056,719 45,440 Investment securities, at fair value $ 5,751,630 $ 832,577 Investment securities, at cost less impairment Preferred stock of private company (not market listed) $ 50,000 $ 50,000 Investment securities, at cost less impairment $ 50,000 $ 50,000
Schedule of Investment Securities Non Broker Dealer	Non-Broker/Dealer Securities Schedule of Investment Securities Non Broker Dealer June 30, 2023 December 31, 2022 Investment securities, at cost less impairment Simple agreement on future equities (not market listed) $ 200,000 $ 200,000 Investment securities, at cost less impairment $ 200,000 $ 200,000
Schedule of Amortized Cost, Unrealized Holding Loss and Fair Value of Held to Maturity Securities	The amortized cost, excluding gross unrealized holding loss and fair value of held to maturity securities on June 30, 2023 and December 31, 2022 are as follows: Schedule of Amortized Cost, Unrealized Holding Loss and Fair Value of Held to Maturity Securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Amortized Cost as of June 30, 2023 Gross Unrealized Gains Gross Unrealized Losses Fair Value (Level 1) as of June 30, 2023 U.S Treasury Bills maturing 08/29/23 and 10/05/23 $ 14,900,217 $ - $ (36,050 ) $ 14,864,167 Total assets $ 14,900,217 $ - $ (36,050 ) $ 14,864,167 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Amortized Cost as of December 31, 2022 Gross Unrealized Gains Gross Unrealized Losses Fair Value (Level 1) as of December 31, 2022 U.S Treasury Bills maturing 05/11/23 and 10/05/23 $ 16,188,920 $ - $ (51,645 ) $ 16,137,275 Total assets $ 16,188,920 $ - $ (51,645 ) $ 16,137,275
Schedule of Fair Value of Company's Financial Assets and Liabilities Measured at Fair Value On a Recurring Basis	The following table sets forth the fair value of the Company’s financial assets and liabilities measured at fair value on a recurring basis as of June 30, 2023 except for the Level 3 investment that is recorded at cost: Schedule of Fair Value of Company's Financial Assets and Liabilities Measured at Fair Value On a Recurring Basis Assets Classification Level 1 Level 2 Level 3 Total Investment Securities (held by our licensed broker dealer) Equity securities - common stock $ 2,694,911 $ - $ - $ 2,694,911 Investment Securities (held by our licensed broker dealer) Warrants - 82,539 2,974,180 3,056,719 Total assets measured at fair value (held by our licensed broker dealer) $ 2,694,911 $ 82,539 $ 2,974,180 $ 5,751,630 During the six months ended June 30, 2023, the Company did not have any transfers between Level 1, Level 2, or Level 3 of the fair value hierarchy. Reconciliation of fair value measurements categorized within Level 3 of the fair value hierarchy: December 31, 2022 $ - December 31, 2022 $ - Beginning Balance $ - Receipt from investment banking fees 2,645,620 Realized gains - Unrealized gains 493,647 Sales or distribution (165,087 ) Purchases - June 30, 2023 $ 2,974,180 Ending Balance $ 2,974,180 The following table present information about significant unobservable inputs related to material components of Level 3 warrants as of June 30, 2023. Assets Fair Value Valuation Techniques Significant Unobservable Inputs Ranges of Inputs Weighted-Average Warrants $ 2,974,180 Black Scholes Volatility 101.16 % 101.16 % The following table sets forth the fair value of the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2022, except for the Level 3 investment that is recorded at cost: Assets Classification Level 1 Level 2 Level 3 Total Investment Securities (held by our licensed broker dealer) Equity securities - $ 787,137 $ - $ - $ 787,137 Investment Securities (held by our licensed broker dealer) Warrants - 45,440 - 45,440 Total assets measured at fair value (held by our licensed broker dealer) $ 787,137 $ 45,440 $ - $ 832,577
Schedule of Straight-Line Method Over the Following Estimated Useful Lives	Schedule of Straight-Line Method Over the Following Estimated Useful Lives Laboratory equipment 5 Furniture and fixtures 7 Leasehold improvements Lesser of the lease duration or the life of the improvements
Schedule of Property And Equipment	Property and equipment consist of the following as of June 30, 2023 and December 31, 2022, respectively: Schedule of Property And Equipment June 30, 2023 December 31, 2022 Laboratory equipment $ 811,281 $ 803,030 Furniture and fixtures 10,270 10,270 Leasehold improvements 111,165 75,725 Total property and equipment 932,716 889,025 Less: Accumulated depreciation (352,630 ) (264,381 ) Property and equipment, net $ 580,086 $ 624,644
Summary of Grants Receivable Activity	Summary of grants receivable activity for the six months ended June 30, 2023 and 2022, is presented below: Summary of Grants Receivable Activity 2023 2022 Balance at beginning of period $ 809,532 $ 468,353 Grant costs expensed 1,467,202 974,213 Grants for equipment purchased - 51,785 Grant fees 54,886 31,717 Grant funds received (1,257,596 ) (804,243 ) Balance at end of period $ 1,074,024 $ 721,825

Segment Reporting (Tables)

Segment Reporting (Tables)	6 Months Ended
	Jun. 30, 2023
Segment Reporting [Abstract]
Schedule of Long-lived Assets, Total Assets and Statements of Operations by Segment	The following sets forth the long-lived assets and total assets by segment at June 30, 2023: Schedule of Long-lived Assets, Total Assets and Statements of Operations by Segment ASSETS Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Long-lived assets $ - $ 1,305,934 $ 781,218 $ 2,087,152 Total assets $ 7,657,488 $ 2,628,898 $ 17,128,921 $ 27,415,307 ASSETS Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Long-lived assets $ - $ 1,216,418 $ 817,958 $ 2,034,376 Total assets $ 4,737,137 $ 2,685,277 $ 18,278,277 $ 25,701,071
Schedule of Statement of Operation by Segment	The following sets forth statements of operations by segment for the three-months ended June 30, 2023: Schedule of Statement of Operation by Segment Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Operating income: Unrealized gain on investment securities, net (from our licensed broker dealer) (Notes 1 and 2) $ 1,429,092 $ - $ - $ 1,429,092 Realized loss on equity securities Fee income 4,233,120 - - 4,233,120 Other operating income 55,549 11,610 - 67,159 Total operating income, net 5,717,761 11,610 - 5,729,371 Operating costs: General and administrative costs: Compensation 572,674 138,470 262,573 973,717 Operating expense, related party 206,288 - 47,663 253,951 Professional fees 41,617 27,031 108,194 176,842 Information technology 140,076 (591 ) 28,657 168,142 Clearing and other charges 368,924 - - 368,924 General and administrative-other 89,872 17,226 144,160 251,258 Total general and administrative costs 1,419,451 182,136 591,247 2,192,834 Research and development costs - 7,567 - 7,567 Total operating costs 1,419,451 189,703 591,247 2,200,401 Net operating income (loss) 4,298,310 (178,093 ) (591,247 ) 3,528,970 Other income: Interest income 19,519 14 165,355 184,888 Net income (loss) before income taxes 4,317,829 (178,079 ) (425,892 ) 3,713,858 Income taxes 320,584 - - 320,584 Net income (loss) 3,997,245 (178,079 ) (425,892 ) 3,393,274 Less net loss attributable to non-controlling interests - (69,585 ) - (69,585 ) Net income (loss) attributable to MDB Capital Holdings, LLC $ 3,997,245 $ (108,494 ) $ (425,892 ) $ 3,462,859 The following sets forth statements of operations by segment for the six-months ended June 30, 2023: Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Operating income: Unrealized gain on investment securities, net (from our licensed broker dealer) (Notes 1 and 2) $ 1,483,871 $ - $ - $ 1,483,871 Realized loss on equity securities Fee income 4,233,120 - - 4,233,120 Other operating income 58,602 70,769 - 129,371 Total operating income, net 5,775,593 70,769 - 5,846,362 Operating costs: General and administrative costs: Compensation 1,119,475 170,006 556,263 1,845,744 Operating expense, related party 464,741 - 90,912 555,653 Professional fees 207,429 208,738 365,337 781,504 Information technology 261,952 9,235 44,362 315,549 Clearing and other charges 379,678 - - 379,678 General and administrative-other 198,865 62,960 293,512 555,337 Total general and administrative costs 2,632,140 450,939 1,350,386 4,433,465 Research and development costs - 39,159 - 39,159 Total operating costs 2,632,140 490,098 1,350,386 4,472,624 Net operating income (loss) 3,143,453 (419,329 ) (1,350,386 ) 1,373,738 Other income: Interest income 47,881 100 324,198 372,179 Net income (loss) before income taxes 3,191,334 (419,229 ) (1,026,188 ) 1,745,917 Income taxes 320,584 - - 320,584 Net income (loss) 2,870,750 (419,229 ) (1,026,188 ) 1,425,333 Less net loss attributable to non-controlling interests - (163,778 ) - (163,778 ) Net income (loss) attributable to MDB Capital Holdings, LLC $ 2,870,750 $ (255,451 ) $ (1,026,188 ) $ 1,589,111 The following sets forth the long-lived assets and total assets by segment at December 31, 2022: ASSETS Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Long-lived assets $ - $ 1,216,418 $ 817,958 $ 2,034,376 Total assets $ 4,737,137 $ 2,685,277 $ 18,278,277 $ 25,701,071 The following sets forth statements of operations by segment for the three-months ended June 30, 2022: Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Operating income (loss): Unrealized gain (loss) on investment securities, net (from our licensed broker dealer) (Notes 1 and 2) $ (35,560 ) $ - $ - $ (35,560 ) Realized loss on equity securities Other operating income 47,766 5 - 47,771 Total operating income, net 12,206 5 - 12,211 Operating costs: General and administrative costs: Compensation 429,261 180,295 74,047 683,603 Operating expense, related party 162,893 - 4,921 167,814 Professional fees 261,470 7,274 16,935 285,679 Information technology 59,112 3,260 2,671 65,043 Clearing and other charges 2,505 - - 2,505 General and administrative-other 312,758 95,899 94,429 503,086 Total general and administrative costs 1,227,999 286,728 193,003 1,707,730 Research and development costs - (9,119 ) - (9,119 ) Total operating costs 1,227,999 277,609 193,003 1,698,611 Net operating loss (1,215,793 ) (277,604 ) (193,003 ) (1,686,400 ) Other income: Net loss before income taxes (1,215,793 ) (277,604 ) (193,003 ) (1,686,400 ) Income taxes - - - - Net loss (1,215,793 ) (277,604 ) (193,003 ) (1,686,400 ) Less net loss attributable to non-controlling interests - (120,953 ) - (120,953 ) Net loss attributable to MDB Capital Holdings, LLC $ (1,215,793 ) $ (156,651 ) $ (193,003 ) $ (1,565,447 ) The following sets forth statements of operations by segment for the six months ended June 30, 2022: Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Operating income (loss): Unrealized loss on investment securities, net $ (19,908 ) $ - $ - $ (19,908 ) Unrealized gain (loss) on investment securities, net $ (19,908 ) $ - $ - $ (19,908 ) Realized loss on equity securities (7 ) - - (7 ) Other operating income 49,440 13 - 49,453 Total operating income, net 29,525 13 - 29,538 Operating costs: General and administrative costs: Compensation 726,153 231,498 132,047 1,089,698 Operating expense, related party 362,882 - 4,921 367,803 Professional fees 505,946 70,233 25,499 601,678 Information technology 101,790 10,018 2,671 114,479 Clearing and other charges 19,795 - - 19,795 General and administrative-other 399,296 124,500 94,429 618,225 Total general and administrative costs 2,115,862 436,249 259,567 2,811,678 Research and development costs - 192,146 - 192,146 Total operating costs 2,115,862 628,395 259,567 3,003,824 Net operating loss (2,086,337 ) (628,382 ) (259,567 ) (2,974,286 ) Net operating income (loss) (2,086,337 ) (628,382 ) (259,567 ) (2,974,286 ) Net loss before income taxes (2,086,337 ) (628,382 ) (259,567 ) (2,974,286 ) Income taxes - - - - Net loss (2,086,337 ) (628,382 ) (259,567 ) (2,974,286 ) Net income (loss) (2,086,337 ) (628,382 ) (259,567 ) (2,974,286 ) Less net loss attributable to non-controlling interests - (273,962 ) - (273,962 ) Net loss attributable to controlling interests $ (2,086,337 ) $ (354,420 ) $ (259,567 ) $ (2,700,324 ) Net income (loss) attributable to MDB Capital Holdings, LLC $ (2,086,337 ) $ (354,420 ) $ (259,567 ) $ (2,700,324 )

Equity and Non-Controlling In_2

Equity and Non-Controlling Interests (Tables)	6 Months Ended
	Jun. 30, 2023
Equity And Non-controlling Interests
Schedule of Equity and Non-Controlling Interests	Schedule of Equity and Non-Controlling Interests For the Six Months Ended June 30, 2023 2022 Invizyne net loss $ (419,299 ) $ (628,382 ) Weighted average non-controlling percentage 39.06 % 43.6 % Net loss non-controlling interest $ (163,778 ) $ (273,962 ) Prior period balance 468,665 522,169 Stock-based compensation 113,077 110,141 Ownership change of non-controlling interest - 464,698 Ending period balance $ 417,964 $ 823,046

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of stock option activity	A summary of stock option activity during the six months ended June 30, 2023 and 2022 is presented below: Schedule of stock option activity Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Stock options outstanding at January 1, 2022 513,750 2.53 6.08 Granted - - - Exercised - - - Expired - - - Stock options outstanding at June 30, 2022 513,750 2.53 5.58 Granted - - - Exercised - - - Expired - - - Stock options outstanding at December 31, 2022 513,750 $ 2.53 5.08 Granted 50,000 3.44 6.84 Exercised - - - Expired - - - Stock options outstanding at June 30, 2023 563,750 $ 2.53 4.79 Stock options exercisable at June 30, 2022 145,562 $ 2.53 5.58 Stock options exercisable at June 30, 2023 249,978 $ 2.54 4.60
Schedule of Restricted Stock Unit Activity	Schedule of Restricted Stock Unit Activity Time-Based Performance-Based Number of Restricted Stock Units Weighted Average Grant Date Fair Value Number of Restricted Stock Units Weighted Average Grant Date Fair Value Restricted stock units outstanding at June 30, 2022 3,675,000 $ 10.00 2,000,000 $ 7.91 Granted - - - - Exercised - - - - Expired - - - - Restricted stock units outstanding at December 31, 2022 3,675,000 $ 10.00 2,000,000 $ 7.91 Granted - - - - Exercised - - - - Expired - - - - Restricted stock units outstanding at June 30, 2023 3,675,000 $ 10.00 2,000,000 $ 7.91 Restricted stock units at June 30, 2022 - $ - - $ - Restricted stock units at June 30, 2023 - $ - - $ -

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2023
Net income (loss) per share attributable to MDB Capital Holdings, LLC:
Schedule of Basic and Fully Diluted	Basic and fully diluted earnings (loss) per share is calculated at follows for the three and six months ended June 30, 2023 and 2022: Schedule of Basic and Fully Diluted For the Three Months Ended June 30, 2023 June 30, 2022 Class A common shares Class B common shares Class A common shares Class B common shares Net income (loss) attributable to MDB Capital Holdings, LLC $ 1,193,312 $ 2,269,547 $ (539,468 ) $ (1,026,009 ) Weighted average shares outstanding – basic and diluted 2,628,966 5,000,000 400,763 5,000,000 Net income (loss) per share – basic and diluted $ 0.45 $ 0.45 $ (1.35 ) $ (0.21 ) For the Six Months Ended June 30, 2023 June 30, 2022 Class A common shares Class B common shares Class A common shares Class B common shares Net income (loss) attributable to MDB Capital Holdings, LLC $ 547,613 $ 1,041,498 $ (930,540 ) (1,769,784 ) Weighted average shares outstanding – basic and diluted 2,628,966 5,000,000 400,763 5,000,000 Net income (loss) per share – basic and diluted $ 0.21 $ 0.21 $ (2.32 ) $ (0.35 )

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2023
Leases
Schedule of Operating Lease Cost	Schedule of Operating Lease Cost June 30, 2023 December 31, 2022 Operating leases: Right-of-use assets $ 1,507,066 $ 1,409,732 Operating lease liabilities $ 1,590,495 $ 1,423,538 Weighted average remaining lease term in years 6.17 5.58 Weighted average discount rate 7.67 % 6.53 % Cash paid for amounts included in the measurement of lease liabilities $ 86,226 $ 147,661 Right-of-use assets obtained in exchange for lease liabilities $ 198,544 $ 813,003 Operating lease cost $ 162,974 $ 106,980 Short-term lease costs - 19,200 Total operating lease costs $ 162,974 $ 126,180
Schedule of Future payments Due Under Operating Lease	Future payments due under operating leases as of June 30, 2023 are as follows: Schedule of Future payments Due Under Operating Lease Year Amount Remainder of 2023 $ 162,636 2024 329,912 2025 337,118 2026 344,437 2027 351,880 Thereafter 486,906 Total $ 2,012,889 Less effects of discounting (422,394 ) Total operating lease liabilities $ 1,590,495

Organization and Description _2

Organization and Description of Business (Details Narrative) - USD ($)				6 Months Ended
	Jul. 01, 2022	Jun. 15, 2022	Jun. 08, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 16, 2022	Jan. 16, 2022	Jan. 14, 2022
Gross proceeds					$ 25,289,660
Warrant [Member]
Warrants term		10 years
Exercise price of warrants		$ 13
Shares issued, cash consideration per share		$ 0.001
Warrants fair value		$ 106,940
Private Placement [Member]
Offering expenses		343,518
Common Class A [Member]
Proceeds from issuance of common stock		$ 24,746,142
Common Class A [Member] | Warrant [Member]
Shares issued		18,477
Common Class A [Member] | Noncontrolling Interest [Member]
Shares issued						100,000
Common Class A [Member] | First Closing of Private Placement [Member]
Sale of stock, number of shares issued in transaction			2,517,966
Gross proceeds			$ 25,179,660
Common Class A [Member] | Private Placement [Member]
Sale of stock, number of shares issued in transaction		2,528,966
Sale of stock, price per share			$ 10
Proceeds from issuance of common stock		$ 25,289,660
Common Class A [Member] | Second Closing of Private Placement [Member]
Sale of stock, number of shares issued in transaction		11,000
Gross proceeds		$ 110,000
Public Ventures [Member]
Equity interests percentage								100%
Cash distribution payable to former members	$ 2,723,700
Public Ventures [Member] | Common Class B [Member]
Shares issued							5,000,000

Schedule of Investment Securiti

Schedule of Investment Securities (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Cash and Cash Equivalents [Line Items]
Investment securities, at amortized cost	$ 14,900,217	$ 16,188,920
US Treasury Securities [Member]
Cash and Cash Equivalents [Line Items]
Investment securities, at amortized cost	$ 14,900,217	$ 16,188,920

Schedule of Investment Securi_2

Schedule of Investment Securities Broker Dealer (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Investment securities, at fair value	$ 5,751,630	$ 832,577
Investment securities, at cost less impairment	50,000	50,000
Common Stock [Member]
Investment securities, at fair value	2,694,911	787,137
Warrant [Member]
Investment securities, at fair value	3,056,719	45,440
Preferred Stock [Member]
Investment securities, at cost less impairment	$ 50,000	$ 50,000

Schedule of Investment Securi_3

Schedule of Investment Securities Non Broker Dealer (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Investment securities, at cost less impairment	$ 200,000	$ 200,000
Simple Agreement on Future Equities [Member]
Investment securities, at cost less impairment	$ 200,000	$ 200,000

Schedule of Amortized Cost, Unr

Schedule of Amortized Cost, Unrealized Holding Loss and Fair Value of Held to Maturity Securities (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Cash and Cash Equivalents [Line Items]
Debt Securities, Held-to-Maturity, Fair Value	$ 14,900,217	$ 16,188,920
Debt Securities, Held-to-Maturity, Accumulated Unrecognized Gain
Debt Securities, Held-to-Maturity, Accumulated Unrecognized Loss	(36,050)	(51,645)
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss	14,864,167	16,137,275
US Treasury Securities [Member]
Cash and Cash Equivalents [Line Items]
Debt Securities, Held-to-Maturity, Fair Value	14,900,217	16,188,920
Debt Securities, Held-to-Maturity, Accumulated Unrecognized Gain
Debt Securities, Held-to-Maturity, Accumulated Unrecognized Loss	(36,050)	(51,645)
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss	$ 14,864,167	$ 16,137,275

Schedule of Fair Value of Compa

Schedule of Fair Value of Company's Financial Assets and Liabilities Measured at Fair Value On a Recurring Basis (Details)	6 Months Ended
	Jun. 30, 2023 USD ($)
Platform Operator, Crypto-Asset [Line Items]
Investment securities, at fair value	$ 5,751,630
Beginning Balance	832,577
Ending Balance	5,751,630
Common Stock [Member]
Platform Operator, Crypto-Asset [Line Items]
Investment securities, at fair value	2,694,911
Beginning Balance	787,137
Ending Balance	2,694,911
Warrant [Member]
Platform Operator, Crypto-Asset [Line Items]
Investment securities, at fair value	3,056,719
Beginning Balance	45,440
Ending Balance	3,056,719
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto-Asset [Line Items]
Investment securities, at fair value	2,694,911
Beginning Balance	787,137
Ending Balance	2,694,911
Fair Value, Inputs, Level 1 [Member] | Common Stock [Member]
Platform Operator, Crypto-Asset [Line Items]
Investment securities, at fair value	2,694,911
Beginning Balance	787,137
Ending Balance	2,694,911
Fair Value, Inputs, Level 1 [Member] | Warrant [Member]
Platform Operator, Crypto-Asset [Line Items]
Investment securities, at fair value
Beginning Balance
Ending Balance
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto-Asset [Line Items]
Investment securities, at fair value	82,539
Beginning Balance	45,440
Ending Balance	82,539
Fair Value, Inputs, Level 2 [Member] | Common Stock [Member]
Platform Operator, Crypto-Asset [Line Items]
Investment securities, at fair value
Beginning Balance
Ending Balance
Fair Value, Inputs, Level 2 [Member] | Warrant [Member]
Platform Operator, Crypto-Asset [Line Items]
Investment securities, at fair value	82,539
Beginning Balance	45,440
Ending Balance	82,539
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto-Asset [Line Items]
Investment securities, at fair value	2,974,180
Beginning Balance
Receipt from investment banking fees	2,645,620
Realized gains
Unrealized gains	493,647
Sales or distribution	(165,087)
Purchases
Ending Balance	$ 2,974,180
Range of inputs	101.16
Weighted average inputs	101.16
Fair Value, Inputs, Level 3 [Member] | Common Stock [Member]
Platform Operator, Crypto-Asset [Line Items]
Investment securities, at fair value
Beginning Balance
Ending Balance
Fair Value, Inputs, Level 3 [Member] | Warrant [Member]
Platform Operator, Crypto-Asset [Line Items]
Investment securities, at fair value	2,974,180
Beginning Balance
Ending Balance	$ 2,974,180

Schedule of Straight-Line Metho

Schedule of Straight-Line Method Over the Following Estimated Useful Lives (Details)	6 Months Ended
	Jun. 30, 2023
Laboratory Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	7 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Lesser of the lease duration or the life of the improvements	Lesser of the lease duration or the life of the improvements

Schedule of Property And Equipm

Schedule of Property And Equipment (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 932,716	$ 889,025
Less: Accumulated depreciation	(352,630)	(264,381)
Property and equipment, net	580,086	624,644
Laboratory Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	811,281	803,030
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	10,270	10,270
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 111,165	$ 75,725

Summary of Grants Receivable Ac

Summary of Grants Receivable Activity (Details) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Accounting Policies [Abstract]
Balance at beginning of period	$ 809,532	$ 468,353
Grant costs expensed	1,467,202	974,213
Grants for equipment purchased		51,785
Grant fees	54,886	31,717
Grant funds received	(1,257,596)	(804,243)
Balance at end of period	$ 1,074,024	$ 721,825

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Accounting Policies [Abstract]
Uncertain tax positions	$ 0		$ 0		$ 0
FDIC insured limits	250,000		250,000
SIPC insurance limits	500,000		500,000
Credit risk losses			0	$ 0
Restricted cash	0		0		$ 0
Unrealized gain in investments	1,429,092	$ (35,560)	1,483,871	(19,908)
Unrealized loss in investments	(1,429,092)	35,560	(1,483,871)	19,908
Grant costs expensed			1,467,202	974,213
Total grant cost expensed			1,522,088	1,057,715
Net of grant received	775,274	641,541	1,561,247	1,198,076
Patent and licensing legal and filing fees and costs	$ 30,309	$ 68,612	64,729	$ 91,377
Compensation expense			$ 11,040

Schedule of Long-lived Assets,

Schedule of Long-lived Assets, Total Assets and Statements of Operations by Segment (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Long-lived assets	$ 2,087,152	$ 2,034,376
Total assets	27,415,307	25,701,071
Broker Dealer & Intellectual Property Service [Member]
Segment Reporting Information [Line Items]
Long-lived assets
Total assets	7,657,488	4,737,137
Technology Development [Member]
Segment Reporting Information [Line Items]
Long-lived assets	1,305,934	1,216,418
Total assets	2,628,898	2,685,277
Other [Member]
Segment Reporting Information [Line Items]
Long-lived assets	781,218	817,958
Total assets	$ 17,128,921	$ 18,278,277

Schedule of Statement of Operat

Schedule of Statement of Operation by Segment (Details) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended		6 Months Ended
	Jan. 16, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Operating income (loss):
Unrealized gain (loss) on investment securities, net			$ 1,429,092	$ (35,560)	$ 1,483,871	$ (19,908)
Realized loss on equity securities						(7)
Fee income			4,233,120		4,233,120
Other operating income			67,159	47,771	129,371	49,453
Total operating income, net			5,729,371	12,211	5,846,362	29,538
General and administrative costs:
Compensation			973,717	683,603	1,845,744	1,089,698
Operating expense, related party			253,951	167,814	555,653	367,803
Professional fees			176,842	285,679	781,504	601,678
Information technology			168,142	65,043	315,549	114,479
Clearing and other charges			368,924	2,505	379,678	19,795
General and administrative-other			251,258	503,086	555,337	618,225
Total general and administrative costs			2,192,834	1,707,730	4,433,465	2,811,678
Research and development costs			7,567	(9,119)	39,159	192,146
Total operating costs			2,200,401	1,698,611	4,472,624	3,003,824
Net operating income (loss)			3,528,970	(1,686,400)	1,373,738	(2,974,286)
Other income:
Interest income			184,888		372,179
Net loss before income taxes			3,713,858	(1,686,400)	1,745,917	(2,974,286)
Income taxes			320,584		320,584
Net income (loss)	$ (209,182)	$ (1,078,704)	3,393,274	(1,686,400)	1,425,333	(2,974,286)
Less net loss attributable to non-controlling interests			(69,585)	(120,953)	(163,778)	(273,962)
Net income (loss) attributable to MDB Capital Holdings, LLC			3,462,859	(1,565,447)	1,589,111	(2,700,324)
Long-lived assets			2,087,152		2,087,152		$ 2,034,376
Total assets			27,415,307		27,415,307		25,701,071
Broker Dealer & Intellectual Property Service [Member]
Operating income (loss):
Unrealized gain (loss) on investment securities, net			1,429,092	(35,560)	1,483,871	(19,908)
Realized loss on equity securities						(7)
Fee income			4,233,120		4,233,120
Other operating income			55,549	47,766	58,602	49,440
Total operating income, net			5,717,761	12,206	5,775,593	29,525
General and administrative costs:
Compensation			572,674	429,261	1,119,475	726,153
Operating expense, related party			206,288	162,893	464,741	362,882
Professional fees			41,617	261,470	207,429	505,946
Information technology			140,076	59,112	261,952	101,790
Clearing and other charges			368,924	2,505	379,678	19,795
General and administrative-other			89,872	312,758	198,865	399,296
Total general and administrative costs			1,419,451	1,227,999	2,632,140	2,115,862
Research and development costs
Total operating costs			1,419,451	1,227,999	2,632,140	2,115,862
Net operating income (loss)			4,298,310	(1,215,793)	3,143,453	(2,086,337)
Other income:
Interest income			19,519		47,881
Net loss before income taxes			4,317,829	(1,215,793)	3,191,334	(2,086,337)
Income taxes			320,584		320,584
Net income (loss)			3,997,245	(1,215,793)	2,870,750	(2,086,337)
Less net loss attributable to non-controlling interests
Net income (loss) attributable to MDB Capital Holdings, LLC			3,997,245	(1,215,793)	2,870,750	(2,086,337)
Long-lived assets
Total assets			7,657,488		7,657,488		4,737,137
Technology Development [Member]
Operating income (loss):
Unrealized gain (loss) on investment securities, net
Realized loss on equity securities
Fee income
Other operating income			11,610	5	70,769	13
Total operating income, net			11,610	5	70,769	13
General and administrative costs:
Compensation			138,470	180,295	170,006	231,498
Operating expense, related party
Professional fees			27,031	7,274	208,738	70,233
Information technology			(591)	3,260	9,235	10,018
Clearing and other charges
General and administrative-other			17,226	95,899	62,960	124,500
Total general and administrative costs			182,136	286,728	450,939	436,249
Research and development costs			7,567	(9,119)	39,159	192,146
Total operating costs			189,703	277,609	490,098	628,395
Net operating income (loss)			(178,093)	(277,604)	(419,329)	(628,382)
Other income:
Interest income			14		100
Net loss before income taxes			(178,079)	(277,604)	(419,229)	(628,382)
Income taxes
Net income (loss)			(178,079)	(277,604)	(419,229)	(628,382)
Less net loss attributable to non-controlling interests			(69,585)	(120,953)	(163,778)	(273,962)
Net income (loss) attributable to MDB Capital Holdings, LLC			(108,494)	(156,651)	(255,451)	(354,420)
Long-lived assets			1,305,934		1,305,934		1,216,418
Total assets			2,628,898		2,628,898		2,685,277
Other [Member]
Operating income (loss):
Unrealized gain (loss) on investment securities, net
Realized loss on equity securities
Fee income
Other operating income
Total operating income, net
General and administrative costs:
Compensation			262,573	74,047	556,263	132,047
Operating expense, related party			47,663	4,921	90,912	4,921
Professional fees			108,194	16,935	365,337	25,499
Information technology			28,657	2,671	44,362	2,671
Clearing and other charges
General and administrative-other			144,160	94,429	293,512	94,429
Total general and administrative costs			591,247	193,003	1,350,386	259,567
Research and development costs
Total operating costs			591,247	193,003	1,350,386	259,567
Net operating income (loss)			(591,247)	(193,003)	(1,350,386)	(259,567)
Other income:
Interest income			165,355		324,198
Net loss before income taxes			(425,892)	(193,003)	(1,026,188)	(259,567)
Income taxes
Net income (loss)			(425,892)	(193,003)	(1,026,188)	(259,567)
Less net loss attributable to non-controlling interests
Net income (loss) attributable to MDB Capital Holdings, LLC			(425,892)	$ (193,003)	(1,026,188)	$ (259,567)
Long-lived assets			781,218		781,218		817,958
Total assets			$ 17,128,921		$ 17,128,921		$ 18,278,277

Schedule of Equity and Non-Cont

Schedule of Equity and Non-Controlling Interests (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Invizyne net loss			$ (1,967,941)
Weighted average non-controlling percentage			39.06%	43.60%
Net loss non-controlling interest	$ (69,585)	$ (120,953)	$ (163,778)	$ (273,962)
Prior period balance			468,665	522,169
Stock-based compensation			113,077	110,141
Ownership change of non-controlling interest				464,698
Ending period balance	$ 417,964	$ 823,046	417,964	823,046
Invizyne [Member]
Invizyne net loss			(419,299)	$ (628,382)
Net loss non-controlling interest			(273,962)
Ownership change of non-controlling interest			$ 464,698

Equity and Non-Controlling In_3

Equity and Non-Controlling Interests (Details Narrative) - shares	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Preferred stock, shares authorized	10,000,000		10,000,000
Preferred stock, shares issued	0		0
Preferred stock, shares outstanding	0		0
Weighted average non-controlling percentage	39.06%	43.60%
Invizyne [Member]
equity interest rate	60.94%	59.58%
Invizyne [Member]
Ownership interest rate	60.94%
Non-controlling interest rate	39.06%
Invizyne [Member] | Minimum [Member]
Ownership interest rate		56.10%
Non-controlling interest rate		43.90%
Invizyne [Member] | Maximum [Member]
Ownership interest rate		59.60%
Non-controlling interest rate		40.40%
Patent Vest [Member]
Non-controlling interest rate	100%	100%
Common Class A [Member]
Common stock, shares authorized	95,000,000		95,000,000
Common stock, shares, issued	2,628,966		2,628,966
Common stock, shares outstanding	2,628,966		2,628,966
Voting rights	one vote per share
Common Class B [Member]
Common stock, shares authorized	5,000,000		5,000,000
Common stock, shares, issued	5,000,000		5,000,000
Common stock, shares outstanding	5,000,000		5,000,000
Voting rights	five votes per share

Schedule of stock option activi

Schedule of stock option activity (Details) - $ / shares	6 Months Ended			12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Number of Share, Stock option outstanding at beginning	513,750	513,750	513,750
Weighted Average Exercise Price, Stock option outstanding at beginning	$ 2.53	$ 2.53	$ 2.53
Weighted Average Remaining Contractual Life (in Years), Stock options outstanding	4 years 9 months 14 days	5 years 29 days	5 years 6 months 29 days	6 years 29 days
Number of Share, Granted	50,000
Weighted Average Exercise Price, Granted	$ 3.44
Number of Share, Exercised
Weighted Average Exercise Price, Exercised
Number of Share, Expired
Weighted Average Exercise Price, Expired
Weighted Average Remaining Contractual Life (in Years), Granted	6 years 10 months 2 days
Number of Share, Stock option outstanding at ending	563,750	513,750	513,750	513,750
Weighted Average Exercise Price, Stock option outstanding at ending	$ 2.53	$ 2.53	$ 2.53	$ 2.53
Number of Share, Stock option exercisable	249,978		145,562
Weighted Average Exercise Price, Stock option exercisable	$ 2.54		$ 2.53
Weighted Average Remaining Contractual Life (in Years), Stock options exercisable	4 years 7 months 6 days		5 years 6 months 29 days

Schedule of Restricted Stock Un

Schedule of Restricted Stock Unit Activity (Details) - $ / shares	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022
Time Based [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Restricted Stock Units, Beginning	3,675,000	3,675,000
Weighted Average Grant Date Fair Value, Beginning	$ 10	$ 10
Number of Restricted Stock Units, Granted
Weighted Average Grant Date Fair Value, Granted
Number of Restricted Stock Units, Exercised
Weighted Average Grant Date Fair Value, Exercised
Number of Restricted Stock Units, Expired
Weighted Average Grant Date Fair Value, Expired
Number of Restricted Stock Units, Ending	3,675,000	3,675,000	3,675,000
Weighted Average Grant Date Fair Value, Ending	$ 10	$ 10	$ 10
Number of Restricted Stock Units, Restricted stock
Weighted Average Grant Date Fair Value, Restricted stock
Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Restricted Stock Units, Beginning	2,000,000	2,000,000
Weighted Average Grant Date Fair Value, Beginning	$ 7.91	$ 7.91
Number of Restricted Stock Units, Granted
Weighted Average Grant Date Fair Value, Granted
Number of Restricted Stock Units, Exercised
Weighted Average Grant Date Fair Value, Exercised
Number of Restricted Stock Units, Expired
Weighted Average Grant Date Fair Value, Expired
Number of Restricted Stock Units, Ending	2,000,000	2,000,000	2,000,000
Weighted Average Grant Date Fair Value, Ending	$ 7.91	$ 7.91	$ 7.91
Number of Restricted Stock Units, Restricted stock
Weighted Average Grant Date Fair Value, Restricted stock

Stock-Based Compensation (Detai

Stock-Based Compensation (Details Narrative) - USD ($)

5 Months Ended

6 Months Ended

May 01, 2023

Apr. 19, 2022

Mar. 28, 2022

Jul. 19, 2021

Feb. 01, 2021

Sep. 21, 2022

Jun. 30, 2023

Dec. 31, 2022

Jun. 30, 2022

Sep. 21, 2023

May 31, 2023

Dec. 31, 2021

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Option exercise price

$ 2.53

$ 2.53

$ 2.53

$ 2.53

Exercisable term

4 years 7 months 6 days

5 years 6 months 29 days

Stock options granted

50,000

Granted exercise price

$ 3.44

Unrecognized stock-based compensation

$ 294,943

$ 90,067

Restricted Stock Units (RSUs) [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Restricted stock units, granted

97,050

2,000,000

232,689

79,052

3,675,000

Restricted stock units, per share

$ 3.44

$ 2.53

$ 2.53

Unrecognized stock-based compensation

$ 788,705

Unrecognized stock-based compensation

$ 16,000,000

$ 36,750,000

$ 254,013

Restricted stock units, description

These units will vest when 20% of the one-half of the total number of RSUs, by each individual person, on the thirteenth (13) month anniversary of the listing of the Class A Shares on a United States national exchange, then at a rate of 10% of one-half the number of RSUs each six months after the date of the initial vesting, until the last vesting on the fifth year anniversary of the Date of Grant, at which any previously unvested will fully vest.

Restricted Stock Units (RSUs) [Member] | Common Class A [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Restricted stock units, description

These units will vest when 20% of the one-half of the total number of RSUs, by each individual person, on the thirteenth (13) month anniversary of the listing of the Class A Shares on a United States national exchange. Class A Share has traded in the market on which the Class A Shares are listed for any 90 consecutive calendar days at an average price of $20.00 or more during the period commencing the Date of Grant and prior to the five year anniversary of the Date of Grant, with an average monthly trading volume of 2,000,000 Class A Shares or more during the 90 consecutive calendar day period, or (z) a Class A Shares has traded in the market on which the Class A Shares are listed for any 90 consecutive calendar days at an average price of $25.00 or more during the period commencing the Date of Grant and prior to the five year anniversary of the Date of Grant; provided further, that if there is a distribution of cash, stock or other property by the Company on the Class A Shares, then the foregoing average amounts of $20.00 or $25.00 will be reduced, from time to time, by the value of any one or more per share distributions after the Date of Grant until vested.

2020 Equity Incentive Plan [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Shares of common stock

903,780

Common stock price

$ 2.53

Option exercise price

$ 2.53

Expected life

5 years

Exercisable term

7 years

7 years

7 years

Risk free interest rate

0.42%

Expected volatility rate

123.04%

Annual rate of dividends

$ 0

Stock options granted

50,000

513,750

Granted exercise price

$ 3.44

$ 2.53

Stock options vested term

5 years

5 years

Stock options vested

249,978

Exercise price vested

$ 2.54

Aggregate intrinsic value, per share

$ 0

Contractual term

4 years 9 months 14 days

Unrecognized stock-based compensation

$ 699,225

Schedule of Basic and Fully Dil

Schedule of Basic and Fully Diluted (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income (loss) attributable to MDB Capital Holdings, LLC	$ 3,462,859	$ (1,565,447)	$ 1,589,111	$ (2,700,324)
Weighted average shares outstanding - basic and diluted	2,628,966
Common Class A [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income (loss) attributable to MDB Capital Holdings, LLC	$ 1,193,312	$ (539,468)	$ 547,613	$ (930,540)
Weighted average shares outstanding - basic	2,628,966	400,763	2,628,966	400,763
Weighted average shares outstanding - basic and diluted	2,628,966	400,763	2,628,966	400,763
Net income (loss) per share - basic	$ 0.45	$ (1.35)	$ 0.21	$ (2.32)
Net income (loss) per share - basic and diluted	$ 0.45	$ (1.35)	$ 0.21	$ (2.32)
Common Class B [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income (loss) attributable to MDB Capital Holdings, LLC	$ 2,269,547	$ (1,026,009)	$ 1,041,498	$ (1,769,784)
Weighted average shares outstanding - basic	5,000,000	5,000,000	5,000,000	5,000,000
Weighted average shares outstanding - basic and diluted	5,000,000	5,000,000	5,000,000	5,000,000
Net income (loss) per share - basic	$ 0.45	$ (0.21)	$ 0.21	$ (0.35)
Net income (loss) per share - basic and diluted	$ 0.45	$ (0.21)	$ 0.21	$ (0.35)

Earnings Per Share (Details Nar

Earnings Per Share (Details Narrative)	6 Months Ended
	Jun. 30, 2023 shares
Net income (loss) per share attributable to MDB Capital Holdings, LLC:
Stock options outstanding, anti dilutive	18,477

Related Party Transactions (Det

Related Party Transactions (Details Narrative)	3 Months Ended		6 Months Ended
	Jun. 30, 2023 USD ($) ft²	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) ft²	Jun. 30, 2022 USD ($)	Jan. 31, 2022 USD ($)
Related Party Transactions [Abstract]
Operating expense, related party	$ 253,951	$ 167,814	$ 555,653	$ 367,803
Area of Land | ft²	1,300		1,300
Monthly charge			$ 1,600
Cash distribution					$ 2,723,700

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	6 Months Ended		12 Months Ended
	Jun. 30, 2023 USD ($) shares	Jun. 30, 2022 USD ($) shares	Dec. 31, 2022 USD ($)
Loss Contingencies [Line Items]
Sale of equity securities			$ 697,246
Investment securities at fair value			632,851
Change in fair value			64,395
Net capital	$ 3,187,434	$ 2,599,092
Broker-Dealer, Minimum Net Capital Required, Aggregate Indebtedness Standard	118,670
Broker-Dealer, Net Capital	$ 7,911
Ratio of Indebtedness to Net Capital	0.0667
Invizyne [Member]
Loss Contingencies [Line Items]
Purchase of shares	60.94%	59.58%
Funding Agreement [Member]
Loss Contingencies [Line Items]
Purchase of shares	$ 5,000,000		$ 3,644,930
Cash fee percentage	10%
Purchase of warrants | shares	197,628
Warrants vested | shares	249,978	144,071
Funding Agreement [Member] | Invizyne [Member]
Loss Contingencies [Line Items]
Purchase of shares	58.50%	56.10%
Minimum [Member]
Loss Contingencies [Line Items]
Net capital		$ 250,000
Other Commitments, Description	0.03 to 1	15 to 1
Broker-Dealer, Net Capital	$ 250,000
Public Ventures [Member]
Loss Contingencies [Line Items]
Net capital	$ 3,437,434	$ 2,849,092

Employee Benefit Plans (Details

Employee Benefit Plans (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Retirement Benefits [Abstract]
Employer contribution	$ 294,943	$ 90,067

Exclusive License Agreement (De

Exclusive License Agreement (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Exclusive License Agreement
Accrued royalties	$ 0
Paid license fees	$ 2,500	$ 1,250

Schedule of Operating Lease Cos

Schedule of Operating Lease Cost (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Leases
Right-of-use assets	$ 1,507,066	$ 1,409,732
Operating lease liabilities	$ 1,590,495	$ 1,423,538
Weighted average remaining lease term in years	6 years 2 months 1 day	5 years 6 months 29 days
Weighted average discount rate	7.67%	6.53%
Cash paid for amounts included in the measurement of lease liabilities	$ 86,226	$ 147,661
Right-of-use assets obtained in exchange for lease liabilities	198,544	813,003
Operating lease cost	162,974	106,980
Short-Term Lease, Cost		19,200
Total operating lease costs	$ 162,974	$ 126,180

Schedule of Future payments Due

Schedule of Future payments Due Under Operating Lease (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Leases
Remainder of 2023	$ 162,636
2024	329,912
2025	337,118
2026	344,437
2027	351,880
Thereafter	486,906
Total	2,012,889
Less effects of discounting	(422,394)
Total operating lease liabilities	$ 1,590,495	$ 1,423,538

Leases (Details Narrative)

Leases (Details Narrative) - USD ($)	May 30, 2023	Jul. 01, 2022
Leases
Initial rent, per month	$ 14,371	$ 12,556
Base rent, per month	$ 16,259	$ 13,937

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Tax Disclosure [Abstract]
Income tax expense benefit	$ 320,584		$ 320,584
Effective income tax rate			18.40%
Federal statutory income tax rate			$ 1,745,918
Federal statutory rate income taxes	27%	27%	27.30%	27%
State statutory rate income taxes		27%	27%	27%