MDB Capital Holdings, LLC Class A common (MDBH) 10-Q 14 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 14, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
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		4,295,632

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Assets
Cash and cash equivalents	$ 24,445,550	$ 4,952,624
Restricted cash	2,000,000
Grants receivable, includes unbilled receivables of $503,777 and $783,520	676,452	809,532
Prepaid expenses and other current assets	561,536	309,818
Investment securities, at amortized cost (U.S. Treasury Bills)	7,495,988	16,188,920
Investment securities, at fair value (held by our licensed broker dealer) (Note 2)	4,964,725	832,577
Investment securities, at cost less impairment (held by our licensed broker dealer)	50,000	50,000
Investment securities, at cost less impairment	300,000	200,000
Deferred offering cost		323,224
Property and equipment, net	842,306	624,644
Operating lease right-of-use assets, net	2,126,213	1,409,732
Total assets	43,462,770	25,701,071
LIABILITIES AND EQUITY
Accounts payable	1,040,131	698,782
Accrued expenses	154,264	254,745
Income taxes payable	158,269
Deferred grant reimbursement	153,663	214,998
Deferred tax liability	225,874
Deferred revenue	200,000
Operating lease liabilities	2,210,005	1,423,538
Total liabilities	4,142,206	2,592,063
Commitments and Contingencies (Note 9)
Equity:
Preferred shares, 10,000,000 authorized shares at no par value; 0 issued and outstanding
Common stock value
Paid-in-capital	45,274,523	27,764,453
Accumulated deficit	(6,255,406)	(5,124,110)
Total MDB Capital Holdings, LLC Members’ equity	39,019,117	22,640,343
Non-controlling interest	301,447	468,665
Total equity	39,320,564	23,109,008
Total liabilities and equity	43,462,770	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 ($)	Sep. 30, 2023	Dec. 31, 2022
Allowance for credit losses	$ 503,777	$ 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	4,295,632	2,628,966
Common stock, shares outstanding	4,295,632	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	9 Months Ended
	Jan. 16, 2022	Mar. 31, 2022	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Operating income (loss):
Unrealized gain (loss) on investment securities, net (from our licensed broker dealer) (Note 2)			$ (786,906)			$ 16,072			$ 696,965	$ (3,836)
Realized loss on investment securities, net (from our licensed broker dealer)										(7)
Fee income									4,233,120
Other operating income			11,502			57,903			140,873	107,356
Total operating income (loss), net			(775,404)			73,975			5,070,958	103,513
General and administrative costs:
Compensation			1,337,771			1,130,256			3,183,515	2,219,954
Operating expense, related party			273,821			514,798			829,474	882,601
Professional fees			459,585			51,035			1,241,089	652,713
Information technology			93,326			93,465			408,875	207,944
Clearing and other charges			3,316			2,547			382,994	22,342
General and administrative-other			327,896			406,536			883,233	1,024,761
Total general and administrative costs			2,495,715			2,198,637			6,929,180	5,010,315
Research and development costs, net of grants amounting to $743,320 and $645,731, for the three months ended September 30 and $2,265,408 and $1,651,661, for the nine months ended September 30			27,936			103,633			67,095	295,779
Total operating costs			2,523,651			2,302,270			6,996,275	5,306,094
Net operating loss			(3,299,055)			(2,228,295)			(1,925,317)	(5,202,581)
Other income:
Interest income			176,300						548,479
Net loss before income taxes			(3,122,755)			(2,228,295)			(1,376,838)	(5,202,581)
Income taxes			63,559						384,143
Net loss	$ (209,182)	$ (1,078,704)	(3,186,314)	$ 3,393,274	$ (1,967,941)	(2,228,295)	$ (1,686,400)		(1,760,981)	(5,202,581)
Less net loss attributable to non-controlling interests			(177,853)			(144,715)			(341,631)	(418,677)
Net loss attributable to MDB Capital Holdings, LLC			$ (3,008,461)			$ (2,083,580)			$ (1,419,350)	$ (4,783,904)
Common Class A [Member]
Net loss per share attributable to MDB Capital Holdings, LLC:
Net loss per Class B common share - basic			$ (0.49)			$ (0.27)	$ (0.73)	$ (2.25)	$ (0.24)	$ (1.43)
Net loss per Class B common share - diluted			$ (0.49)			$ (0.27)	$ (0.73)	$ (2.25)	$ (0.24)	$ (1.43)
Weighted average of Class A common shares outstanding - basic			2,828,241			2,628,966	738,343	412,648	2,696,121	1,154,420
Weighted average of Class A common shares outstanding - diluted			2,828,241			2,628,966	738,343	412,648	2,696,121	1,154,420
Common Class B [Member]
Net loss per share attributable to MDB Capital Holdings, LLC:
Net loss per Class B common share - basic			$ (0.32)			$ (0.27)			$ (0.15)	$ (0.63)
Net loss per Class B common share - diluted			$ (0.32)			$ (0.27)			$ (0.15)	$ (0.63)
Weighted average of Class A common shares outstanding - basic			5,000,000			5,000,000			5,000,000	5,000,000
Weighted average of Class A 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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Research and development costs, net of grants amounting	$ 743,320	$ 645,731	$ 2,265,408	$ 1,651,661

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
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)
Balance at Jan. 16, 2022					5,387,426	502,930	5,890,356
Balance, shares at Jan. 16, 2022
Balance at Dec. 31, 2021					6,239,168	522,169	6,761,337
Balance, shares at Dec. 31, 2021
Net income (loss)							(5,202,581)
Balance at Sep. 30, 2022			27,616,713	(4,593,961)		704,614	23,727,366
Balance, shares at Sep. 30, 2022	2,628,966	5,000,000
Balance at Jan. 16, 2022					5,387,426	502,930	5,890,356
Balance, shares at Jan. 16, 2022
Stock-based compensation						54,126	54,126
Net income (loss)				(944,934)		(133,770)	(1,078,704)
Issuance of Class A common shares, net costs of private placement, net of costs of private placement			200,000				200,000
Issuance of Class A common shares, net costs of private placement, net of costs of private placement	100,000
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
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)
Balance at Mar. 31, 2022			3,200,525	(944,934)		423,286	2,678,877
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, net costs of private placement, net of costs of private placement			24,746,142				24,746,142
Issuance of Class A common shares, net costs of private placement, net of costs of private placement	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
Balance at Jun. 30, 2022			27,588,909	(2,510,381)		823,046	25,901,574
Balance, shares at Jun. 30, 2022	2,628,966	5,000,000
Stock-based compensation						54,087	54,087
Net income (loss)				(2,083,580)		(144,715)	(2,228,295)
Ownership change of non-controlling interest			27,804			(27,804)
Balance at Sep. 30, 2022			27,616,713	(4,593,961)		704,614	23,727,366
Balance, shares at Sep. 30, 2022	2,628,966	5,000,000
Balance at Dec. 31, 2022			27,764,453	(5,124,110)		468,665	23,109,008
Balance, shares at Dec. 31, 2022	2,628,966	5,000,000
Stock-based compensation						54,126	54,126
Net income (loss)				(1,873,748)		(94,193)	(1,967,941)
Balance at Mar. 31, 2023			27,764,453	(6,997,858)		428,598	21,195,193
Balance, shares at Mar. 31, 2023	2,628,966	5,000,000
Balance at Dec. 31, 2022			27,764,453	(5,124,110)		468,665	23,109,008
Balance, shares at Dec. 31, 2022	2,628,966	5,000,000
Net income (loss)							(1,760,981)
Balance at Sep. 30, 2023			45,274,523	(6,255,406)		301,447	39,320,564
Balance, shares at Sep. 30, 2023	4,295,632	5,000,000
Balance at Mar. 31, 2023			27,764,453	(6,997,858)		428,598	21,195,193
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
Balance at Jun. 30, 2023			27,764,453	(3,534,999)		417,964	24,647,418
Balance, shares at Jun. 30, 2023	2,628,966	5,000,000
Stock-based compensation				288,054		61,336	349,390
Net income (loss)				(3,008,461)		(177,853)	(3,186,314)
Issuance of Class A common shares, net costs of private placement, net of costs of private placement			17,444,659				17,444,659
Issuance of Class A common shares, net costs of private placement, net of costs of private placement	1,666,666
Issuance of warrants to purchase Class A common shares			65,411				65,411
Balance at Sep. 30, 2023			$ 45,274,523	$ (6,255,406)		$ 301,447	$ 39,320,564
Balance, shares at Sep. 30, 2023	4,295,632	5,000,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (1,760,981)	$ (5,202,581)
Adjustments to reconcile net loss to net cash used in operating activities:
Unrealized (gain) loss on investment securities, net	(696,965)	3,836
Realized loss on investment securities, net		7
Stock-based compensation	462,467	164,228
Accretion of investments at amortized cost (U.S Treasury Bills)	(431,776)
Purchases of investment securities, at fair value (made by our licensed broker dealer)	(1,587,500)
Purchases of investment securities, at cost less impairment		(200,000)
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	137,972	104,614
Accretion of deferred grant reimbursement	(38,880)	(32,909)
Deferred revenue	100,000
Non-cash lease expense	69,986	8,626
(Increase) decrease in -
Grants receivable	133,080	(370,516)
Prepaid expenses and other current assets	(251,718)	(813)
Increase (decrease) in -
Accounts payable	341,348	38,308
Income taxes payable	158,269
Accrued expenses	(100,481)	471,814
Deferred grant reimbursement	(22,455)	80,410
Net cash used in operating activities	(5,109,442)	(4,934,976)
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds of investments securities, at amortized cost (U.S Treasury Bills)	15,078,020
Purchases of investments securities, at amortized cost (U.S Treasury Bills)	(5,953,312)	(11,061,058)
Purchases of property and equipment	(355,634)	(162,416)
Net cash provided by (used in) investing activities	8,769,074	(11,223,474)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from private placement		25,289,660
Proceeds from initial public offering	19,999,992
Costs of private placement		(436,578)
Costs from initial public offering	(2,166,698)
Deferred costs of initial public offering		(480,578)
Distribution to member		(2,723,700)
Acquisition of non-controlling interest in PatentVest		(125,000)
Net cash provided by financing activities	17,833,294	21,523,804
NET INCREASE IN CASH, CASH EQUIVALENTS, AND RESTRICTED CASH	21,492,926	5,365,354
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH - BEGINNING OF PERIOD	4,952,624	6,225,458
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH - END OF PERIOD	26,445,550	11,590,812
Supplemental disclosures of cash flow information:
Interest		9
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		436,894
Partner contribution of members equity into MDB Capital Holdings, LLC		6,049,225
Warrants received as part of an investment banking deal	2,480,533
Modification of lease - right-of-use asset and lease liability	198,544
Record right-of-use asset and operating lease liability	698,249
Relinquishment of deferred costs of initial public offering from prior year	323,224
Investment securities, at cost less impairment, received in lieu of cash payment	100,000
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 initial public offering closed on September 20, 2023	65,411
Issuance of warrants to purchase Class A stock related to the private placement offering closed on June 15, 2022		$ 106,940

Statement of Cash Flows, Supple

Statement of Cash Flows, Supplemental Disclosures - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Statement of Cash Flows [Abstract]
Cash and cash equivalents	$ 24,445,550	$ 4,952,624
Restricted cash	2,000,000
Total cash, cash equivalents, and restricted cash shown in the consolidated statements of cash flows	$ 26,445,550	$ 4,952,624	$ 11,590,812	$ 6,225,458

Organization and Description of

Organization and Description of Business	9 Months Ended
	Sep. 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 an “administrative” entity whose purpose is to conduct, and to consolidate wherever possible, to consolidate shared services and other 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 operating as such in November. PatentVest is a wholly-owned subsidiary that performs intellectual property validation services for Public Ventures’, due diligence functions on the intellectual property of clients and prospective client companies, creates an intellectual property roadmap for client companies, and is also a law firm specializing in patent matters, Invizyne was formed with the business 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 January 16, 2022, the Company issued 100,000 shares of Class A common shares for all the then non-controlling interests in PatentVest. PatentVest is now wholly owned by the Company. On July 1, 2022, the Company made a cash distribution for $ 2,723,700 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 24,746,142 543,518 18,477 10 13.00 0.001 106,940 On September 20, 2023, MDB completed an initial public offering (IPO), consisting of the sale of 1,666,666 12.00 19,999,992 19,999,992 1,666,666 17,444,659 2,555,333 16,667 5 15.00 0.001 65,411

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 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 September 30, 2023, the results of operations for the three and nine months ended September 30, 2023 and 2022 and its cash flows for the nine months ended September 30, 2023 and 2022. The results of operations for the three and nine months ended September 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 September 30, 2023 and 2022, relate to the interests of third parties in the majority 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 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. As such, with the exception of the state of Texas and certain subsidiaries, the Company is not a taxable entity, it does not directly pay federal and state income taxes and recognition has not been given to federal and state income taxes for the operations of the Company. 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 occasionally places deposits or enters into agreements mandating the maintenance of funds considered to be restricted cash. As of September 30, 2023, the Company held $ 2,000,000 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. This policy is effective for all current and future property operating leases and applied uniformly and will be disclosed as such within the consolidated 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 September 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 and stock options. The Company’s parent company issues restricted stock units 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 for the restricted stock units. 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 September 30, 2023 December 31, 2022 Investment securities, at amortized cost: U.S Treasury Bills $ 7,495,988 $ 16,188,920 Investment securities, at amortized cost $ 7,495,988 $ 16,188,920 Broker/Dealer Securities Schedule of Investment Securities Broker Dealer September 30, December 31, 2022 Investment securities, at fair value: Common stock of publicly traded companies $ 2,383,141 $ 787,137 Warrants of publicly traded companies 2,581,584 45,440 Investment securities, at fair value $ 4,964,725 $ 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 September 30, 2023 December 31, 2022 Investment securities, at cost less impairment Simple agreement on future equities (not market listed) $ 300,000 $ 200,000 Investment securities, at cost less impairment $ 300,000 $ 200,000 For investment securities at fair value, net unrealized loss of $ 786,906 16,072 696,965 3,836 The amortized cost, excluding gross unrealized holding loss and fair value of held to maturity securities on September 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 Gain Fair Value Amortized Cost as of September 30, Gross Unrealized Gains Gross Unrealized Losses Fair Value (Level 1) as of September 30, U.S Treasury Bills maturing 10/05/23 $ 7,495,988 $ 693 $ - $ 7,496,681 Total assets $ 7,495,988 $ 693 $ - $ 7,496,681 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Amortized Cost as of December 31, Gross Unrealized Gains Gross Unrealized Losses Fair Value (Level 1) as of December 31, 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, certain 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 September 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 September 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 $ 2,383,141 $ - $ - $ 2,383,141 Investment Securities (held by our licensed broker dealer) Warrants - 28,222 2,553,362 2,581,584 Total assets measured at fair value (held by our licensed broker dealer) $ 2,383,141 $ 28,222 $ 2,553,362 $ 4,964,725 During the nine months ended September 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 $ - Beginning Balance $ - Receipt from investment banking fees 2,645,620 Realized gains - Unrealized gains 72,829 Sales or distribution (165,087 ) Purchases - September 30, 2023 $ 2,553,362 Ending Balance $ 2,553,362 The following table present information about significant unobservable inputs related to material components of Level 3 warrants as of September 30, 2023. Assets Fair Value Valuation Techniques Significant Unobservable Inputs Ranges of Inputs Weighted-Average Warrants $ 2,553,362 Black Scholes Volatility 99.34 % 99.34 % 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. Secured Debt–- Revolving Credit Facility The Company entered into a revolving credit facility with a bank, (the “Lender”) on July 26, 2023 for a commitment of up to $ 2,000,000 and which matures July 26, 2024 . The loan has a variable interest rate equal to a defined index, currently the Lender’s rate on the sale of Federal Funds, plus 2.25 %. The loan commenced with a calculated interest rate of 7.75 %. If the Lender determines, in its sole discretion, that the index becomes unavailable or unreliable, either temporary, indefinitely, or permanently, during the term of this loan, the Lender may amend this loan by designating a substantially similar substitute index. The agreement provides for a quarterly payment of the greater of accrued interest or a non-usage fee of $ 5,000 . The Company has not made any draw downs on the credit facility. The Company granted the Lender a security interest in a cash checking account held at the bank as collateral. The Lender has a right of setoff available from this cash account when the line of credit is accessed. As of September 30, 2023, there is $ 2,002,446 The Company is responsible for the payment of all of the Lender’s legal and other fees incurred in connection with administering the loan. The Company has incurred no such costs or debt issue costs. As of September 30, 2023, there is no 0 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 September 30, 2023 and December 31, 2022, respectively: Schedule of Property And Equipment September 30, 2023 December 31, 2022 Laboratory equipment $ 811,281 $ 803,030 Furniture and fixtures 49,838 10,270 Software development 104,379 - Leasehold improvements 279,161 75,725 Total property and equipment 1,244,659 889,025 Less: Accumulated depreciation (402,353 ) (264,381 ) Property and equipment, net $ 842,306 $ 624,644 Revenue The Company generates revenue primarily from providing brokerage services and underwriting through Public Ventures. PatentVest and Invizyne have had limited activity during the three months and nine months ended September 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 three months and the nine months ended September 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 September 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, and Rule 144A private 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 September 30, 2023 and 2022, Public Ventures did not have any contract assets or liabilities related to these revenues in its consolidated balance sheet. PatentVest recognize revenue when performance obligations are satisfied by transferring promised goods and services to customers in an amount the Company expects to receive in exchange for those goods or services. PatentVest enters into contracts that can include various combinations of its offerings which are generally capable of being distinct and accounted for as a separate performance obligation for the entre contract or a portion of the contract. When performance obligations are combined into a single contract, PatentVest utilize stand-alone selling price to allocate the transaction price among the performance obligations. Certain contracts or portions of contracts are duration-based which, in the event of customer cancellation, provide PatentVest with an enforceable right to a proportional payment for the portion of the services provided. Accordingly, revenue from duration-based is recognized using a time-based measure of progress, which PatentVest believes best depicts how it satisfies its performance obligations in these arrangements as control is continuously transferred throughout the contract period. Revenue from certain contracts is recognized over the expected period of performance using a single measure of progress, typically based on hours incurred. Payments received in advance of services being rendered are recorded as a component of contract liabilities. The PatentVest’s contract liabilities which is presented as Deferred revenue, consist of advance payments. The table below shows changes in deferred revenue: Schedule of contract liabilities Balance as of December 31, 2021 $ - Amounts billed but not recognized - Revenue recognized - Balance as of June 30, 2022 - Amounts billed but not recognized - Revenue recognized - Balance as of September 30, 2022 - Amounts billed but not recognized - Revenue recognized - Balance as of December 31, 2022 - Amounts billed but not recognized - Revenue recognized - Balance as of June 30, 2022 - Amounts billed but not recognized 200,000 Revenue recognized - Balance as of September 30, 2023 $ 200,000 During the three months and nine months ended September 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 September 30, 2023 and 2022, and respectively, expected to be received from funding sources in the subsequent year. Management considers such receivables at September 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 nine months ended September 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 2,180,581 1,596,936 Grants for equipment purchased - 49,626 Grant fees 84,827 54,725 Grant funds received (2,398,488 ) (1,330,771 ) Balance at end of period $ 676,452 $ 838,869 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 nine-months ended September 30, 2023 and 2022, respectively, grants amounting to $ 2,180,581 and $ 1,596,936 were offset against the research and development costs. Grant drawdowns, which includes grants costs expensed, grants for equipment purchased, and grant fees, for the nine-months ended September 30, 2023 and 2022, respectively, totaled $ 2,265,408 and $ 1,701,287 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 September 30, 2023 and 2022, research and development costs prior to offset of the grants amounted to $ 771,256 749,364 2,332,503 1,947,440 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 $ 43,196 80,680 107,925 172,057 Reclassification Certain prior year balances have been reclassified to conform to the Company’s current period presentation. In the previous fiscal year, we reclassified $ 11,040

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 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: in the broker dealer and intellectual property service segment as well as in the technology development segment. The broker dealer and 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 stage company 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 September 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 $ 104,379 $ 2,114,910 $ 749,230 $ 2,968,519 Total assets $ 11,000,067 $ 3,422,464 $ 29,040,239 $ 43,462,770 The following sets forth statements of operations by segment for the three-months September 30, 2023: Schedule of Statement of Operation by Segment Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Operating income: Unrealized loss on investment securities, net (from our licensed broker dealer) $ (786,906 ) $ - $ - $ (786,906 ) Realized loss on equity securities Other operating income 11,502 - - 11,502 Total operating loss, net (775,404 ) - - (775,404 ) Operating costs: General and administrative costs: Compensation 793,061 119,146 425,564 1,337,771 Operating expense, related party 223,254 - 50,567 273,821 Professional fees 108,959 92,506 258,120 459,585 Information technology 71,988 7,012 14,326 93,326 Clearing and other charges 3,316 - - 3,316 General and administrative-other 63,266 145,243 119,387 327,896 Total general and administrative costs 1,263,844 363,907 867,964 2,495,715 Research and development costs - 27,936 - 27,936 Total operating costs 1,263,844 391,843 867,964 2,523,651 Net operating loss (2,039,248 ) (391,843 ) (867,964 ) (3,299,055 ) Other income: Interest income 28,110 - 148,190 176,300 Net loss before income taxes (2,011,138 ) (391,843 ) (719,774 ) (3,122,755 ) Income taxes - 63,559 - 63,559 Net loss (2,011,138 ) (455,402 ) (719,774 ) (3,186,314 ) Less net loss attributable to non-controlling interests - (177,853 ) - (177,853 ) Net loss attributable to MDB Capital Holdings, LLC $ (2,011,138 ) $ (277,549 ) $ (719,774 ) $ (3,008,461 ) The following sets forth statements of operations by segment for the nine-months ended September 30, 2023: Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Operating income: Unrealized gain on investment securities, net (from our licensed broker dealer) $ 696,965 $ - $ - $ 696,965 Realized loss on equity securities Fee income 4,233,120 - - 4,233,120 Other operating income 70,104 70,769 - 140,873 Total operating income, net 5,000,189 70,769 - 5,070,958 Operating costs: General and administrative costs: Compensation 1,912,536 289,152 981,827 3,183,515 Operating expense, related party 687,995 - 141,479 829,474 Professional fees 316,388 301,244 623,457 1,241,089 Information technology 333,940 16,247 58,688 408,875 Clearing and other charges 382,994 - - 382,994 General and administrative-other 262,131 208,203 412,899 883,233 Total general and administrative costs 3,895,984 814,846 2,218,350 6,929,180 Research and development costs - 67,095 - 67,095 Total operating costs 3,895,984 881,941 2,218,350 6,996,275 Net operating income (loss) 1,104,205 (811,172 ) (2,218,350 ) (1,925,317 ) Other income: Interest income 75,991 100 472,388 548,479 Net income (loss) before income taxes 1,180,196 (811,072 ) (1,745,962 ) (1,376,838 ) Income taxes 320,584 63,559 - 384,143 Net income (loss) 859,612 (874,631 ) (1,745,962 ) (1,760,981 ) Less net loss attributable to non-controlling interests - (341,631 ) - (341,631 ) Net income (loss) attributable to MDB Capital Holdings, LLC $ 859,612 $ (533,000 ) $ (1,745,962 ) $ (1,419,350 ) 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 $ 2,685,657 $ 18,278,277 $ 25,701,071 The following sets forth statements of operations by segment for the three-months ended September 30, 2022: Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Operating income: Unrealized gain on investment securities, net (from our licensed broker dealer) $ 16,072 $ - $ - $ 16,072 Realized loss on equity securities Other operating income 27,073 21 30,809 57,903 Total operating income, net 43,145 21 30,809 73,975 Operating costs: General and administrative costs: Compensation 633,083 82,430 414,743 1,130,256 Operating expense, related party 431,172 - 83,626 514,798 Professional fees 36,865 14,170 - 51,035 Information technology 85,978 5,039 2,448 93,465 Clearing and other charges 2,547 - - 2,547 General and administrative-other 71,743 150,332 184,461 406,536 Total general and administrative costs 1,261,388 251,971 685,278 2,198,637 Research and development costs - 103,633 - 103,633 Total operating costs 1,261,388 355,604 685,278 2,302,270 Net operating loss (1,218,243 ) (355,583 ) (654,469 ) (2,228,295 ) Other income: Net loss before income taxes (1,218,243 ) (355,583 ) (654,469 ) (2,228,295 ) Income taxes - - - - Net loss (1,218,243 ) (355,583 ) (654,469 ) (2,228,295 ) Less net loss attributable to non-controlling interests - (144,715 ) - (144,715 ) Net loss attributable to MDB Capital Holdings, LLC $ (1,218,243 ) $ (210,868 ) $ (654,469 ) $ (2,083,580 ) The following sets forth statements of operations by segment for the nine-months ended September 30, 2022: Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Operating income (loss): Unrealized loss on investment securities, net (from our licensed broker dealer) $ (3,836 ) $ - $ - $ (3,836 ) Realized loss on investment securities (7 ) - - (7 ) Other operating income 76,513 34 30,809 107,356 Total operating income, net 72,670 34 30,809 103,513 Operating costs: General and administrative costs: Compensation 1,359,236 313,928 546,790 2,219,954 Operating expense, related party 794,054 - 88,547 882,601 Professional fees 542,811 84,403 25,499 652,713 Information technology 187,768 15,057 5,119 207,944 Clearing and other charges 22,342 - - 22,342 General and administrative-other 471,039 274,832 278,890 1,024,761 General and administrative costs 3,377,250 688,220 944,845 5,010,315 Research and development costs - 295,779 - 295,779 Total operating costs 3,377,250 983,999 944,845 5,306,094 Net operating loss (3,304,580 ) (983,965 ) (914,036 ) (5,202,581 ) Net operating income (loss) (3,304,580 ) (983,965 ) (914,036 ) (5,202,581 ) Loss before income taxes (3,304,580 ) (983,965 ) (914,036 ) (5,202,581 ) Income tax - - - - Net loss (3,304,580 ) (983,965 ) (914,036 ) (5,202,581 ) Net income (loss) (3,304,580 ) (983,965 ) (914,036 ) (5,202,581 ) Less net loss attributable to non-controlling interests - (418,677 ) - (418,677 ) Net loss attributable to controlling interests $ (3,304,580 ) $ (565,288 ) $ (914,036 ) $ (4,783,904 ) Net income (loss) attributable to MDB capital Holdings, LLC $ (3,304,580 ) $ (565,288 ) $ (914,036 ) $ (4,783,904 )

Equity and Non-Controlling Inte

Equity and Non-Controlling Interests	9 Months Ended
	Sep. 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 4,295,632 one vote per share Class B common shares - 5,000,000 5,000,000 five votes per share Non-Controlling Interests During the nine months ended September 30, 2023, the ownership interest in Invizyne was 60.94 39.06 56.4 59.25 43.6 40.75 42.6 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 September 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 Nine Months Ended September 30, 2023 2022 Invizyne net loss $ (874,631 ) $ (983,965 ) Weighted average non-controlling percentage 39.06 % 42.6 % Net loss non-controlling interest $ (341,631 ) $ (418,677 ) Prior period balance 468,665 522,169 Stock-based compensation 174,413 164,228 Ownership change of non-controlling interest - 436,894 Ending period balance $ 301,447 $ 704,614 During the nine-months ended September 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. In 2022, 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	9 Months Ended
	Sep. 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 shares of Invizyne’s common stock. The 2020 Plan authorizes the use of stock options, shares of restricted stock, and restricted stock units. On February 1, 2021, stock options to purchase 513,750 shares of common stock were granted at an exercise price of $ 2.53 per share, which was equal to the fair value of the common stock on the date of grant and are exercisable for a period of 7 years. The stock options vest ratably over a period of 5 years. The inputs used to determine the fair value was common stock price of $ 2.53 2.53 5 7 0.42% 123.04% 0 50,000 shares of common stock were granted at an exercise price of $ 3.44 per share, which was equal to the fair value of the common stock on the date of grant and are exercisable for a period of 7 years. The stock options vest ratably over a period of 5 years. The inputs used to determine the fair value was common stock price of $ 3.44 3.44 5 7 3.64% 121.70% 0 278,165 shares of common stock have vested, the weighted average exercise price is $ 2.54 , the aggregate intrinsic value is $ 0.00 , and the weighted average remaining contractual term is 4.54 years. Invizyne stock-based compensation were $ 61,336 54,087 174,413 164,228 637,862 A summary of stock option activity during the nine months ended September 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 September 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 September 30, 2023 563,750 $ 2.61 4.54 Stock options exercisable at September 30, 2022 171,249 $ 2.53 5.34 Stock options exercisable at September 30, 2023 278,165 $ 2.54 4.37 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 3.44 333,852 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 nine 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 201,370 36,548,630 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 have traded in the market since September 20, 2023. The RSUs will vest once 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 from 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 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 86,685 15,733,315 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 September 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 September 30, 2023 3,675,000 $ 10.00 2,000,000 $ 7.91 Restricted stock units at September 30, 2022 - $ - - $ - Restricted stock units at September 30, 2023 - $ - - $ -

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2023
Net 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 warrants outstanding were anti-dilutive, for a total of 35,144 Earnings (loss) per share is presented below for the three and nine months ended September 30, 2023 and 2022, respectively. Basic and fully diluted earnings (loss) per share is calculated at follows for the three and nine months ended September 30, 2023 and 2022: Schedule of Basic and Fully Diluted For the Three Months Ended September 30, 2023 September 30, 2022 Class A common shares Class B common shares Class A common shares Class B common shares Net loss attributable to MDB Capital Holdings, LLC $ (1,390,236 ) $ (1,618,198 ) $ (718,008 ) $ (1,365,572 ) Weighted average shares outstanding – basic and diluted 2,828,241 5,000,000 2,628,966 5,000,000 Net loss per share – basic and diluted $ (0.49 ) $ (0.32 ) $ (0.27 ) $ (0.27 ) For the Nine Months Ended September 30, 2023 September 30, 2022 Class A common shares Class B common shares Class A common shares Class B common shares Net loss attributable to MDB Capital Holdings, LLC $ (655,900 ) $ (763,450 ) $ (1,648,548 ) (3,135,356 ) Weighted average shares outstanding – basic and diluted 2,696,121 5,000,000 1,154,420 5,000,000 Net loss per share – basic and diluted $ (0.24 ) $ (0.15 ) $ (1.43 ) $ (0.63 ) 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.

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements	9 Months Ended
	Sep. 30, 2023
Restatement Of Previously Issued Financial Statements
Restatement of Previously Issued Financial Statements	7. Restatement of Previously Issued Financial Statements During the preparation of the financial statements for the quarter ended September 30, 2023, a mathematical error was identified in the calculation of weighted average of Class A common shares outstanding for the period ended June 30, 2022, that resulted in a material error in the reported net loss per Class A common share for the three-month and six-month periods ended June 30, 2022. Below are the weighted-average share calculations and net loss per share – basic and diluted and previously reported and as restated: Schedule of Correction on Previously Reported Weighted Average of Shares For the Three Months Ended June 30, 2022 – June 30, 2022 – Previously Reported As Weighted average of Class A common shares outstanding – basic and diluted 400,763 738,343 Net loss per Class A common share – basic and diluted (1.35 ) (0.73 ) For the Six Months Ended June 30, 2022 - Class A common shares June 30, 2022 - Class A common shares Previously Reported As Weighted average of Class A common shares outstanding – basic and diluted 400,763 412,648 Net loss per Class A common share – basic and diluted $ (2.32 ) $ (2.25 )

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
Related Party Transactions	8. 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 nine months ended September 30, 2023 and 2022, the Company paid $ 829,474 882,601 During the nine-months ended September 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	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	9. 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 September 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 September 30, 2023 and 2022, Public Ventures had net capital of $ 6,037,743 2,771,585 5,787,743 2,521,585 250,000 At September 30, 2023, the Company’s ratio of aggregate indebtedness of $ 1,195,542 0.20 to 1 15 to 1 250,000 6 2/3 79,703 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 broker for losses that the clearing broker 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 broker have no maximum amount. All unsettled trades at September 30, 2023 and 2022 have subsequently settled with no resulting material liability to Public Ventures, LLC. For the nine-months ended September 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 September 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 60.94 59.58 10 197,628 197,628

Employee Benefit Plans

Employee Benefit Plans	9 Months Ended
	Sep. 30, 2023
Retirement Benefits [Abstract]
Employee Benefit Plans	10. 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 nine- months ended September 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 nine-months ended September 30, 2023 and 2022, a total of $ 391,960 197,528 MDB Management and Invizyne also provide health and related benefit plans for eligible employees.

Exclusive License Agreement (In

Exclusive License Agreement (Invizyne)	9 Months Ended
	Sep. 30, 2023
Exclusive License Agreement
Exclusive License Agreement (Invizyne)	11. Exclusive License Agreement (Invizyne) 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 September 30, 2023, there was no Invizyne is obligated to make payments upon achievement of certain milestones as defined in the License Agreement. At September 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 September 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 September 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 1,250 625 3,750 1,875

Leases

Leases	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
Leases	12. Leases For operating leases, the Company records a right-of-use assets and corresponding lease liabilities in the consolidated balance sheets for all leases with terms longer than twelve months. The Company has three operating leases, with no variable lease costs, and no finance leases as of September 30, 2023. The Company has two operating leases, with no variable lease costs, and no finance leases and December 31, 2022. On April 3, 2023, the Company executed a lease for new office space next to the existing space at Invizyne in the Los Angeles, California metropolitan area. The lease with a term of 60 months which began on July 1, 2023 and ending on June 30, 2028, without an option to extend. The initial base rent was $ 13,277 14,943 In April 2023, Invizyne made changes to an existing lease agreement, which resulted in an extension of the lease term by an additional 21 60 option to extend for 60 additional months 14,371 16,259 2.5 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 12,556 13,937 Schedule of Operating Lease Cost September 30, 2023 December 31, 2022 Operating leases: Right-of-use assets $ 2,126,213 $ 1,409,732 Operating lease liabilities $ 2,210,005 $ 1,423,538 Weighted average remaining lease term in years 5.44 5.62 Weighted average discount rate 7.66 % 6.71 % Cash paid for amounts included in the measurement of lease liabilities $ 206,837 $ 147,661 Right-of-use assets obtained in exchange for lease liabilities $ 896,803 $ 813,003 Operating lease cost $ 276,823 $ 106,980 Short-term lease costs 29,049 19,200 Total operating lease costs $ 305,872 $ 126,180 Future payments due under operating leases as of September 30, 2023 are as follows: Schedule of Future payments Due Under Operating Lease Year Amount Remainder of 2023 $ 121,688 2024 491,624 2025 503,684 2026 516,001 2027 528,586 Thereafter 576,564 Total $ 2,738,147 Less effects of discounting (528,142 ) Total operating lease liabilities $ 2,210,005

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Income Taxes	13. 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 no income tax expense for the nine months ended September 30, 2023, and September 30, 2022, because of a full valuation allowance recorded against the Company’s net deferred tax assets. 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 September 30, 2023, and September 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)	9 Months Ended
	Sep. 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 September 30, 2023, the results of operations for the three and nine months ended September 30, 2023 and 2022 and its cash flows for the nine months ended September 30, 2023 and 2022. The results of operations for the three and nine months ended September 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 September 30, 2023 and 2022, relate to the interests of third parties in the majority 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 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. As such, with the exception of the state of Texas and certain subsidiaries, the Company is not a taxable entity, it does not directly pay federal and state income taxes and recognition has not been given to federal and state income taxes for the operations of the Company.
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 occasionally places deposits or enters into agreements mandating the maintenance of funds considered to be restricted cash. As of September 30, 2023, the Company held $ 2,000,000
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. This policy is effective for all current and future property operating leases and applied uniformly and will be disclosed as such within the consolidated 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 September 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 and stock options. The Company’s parent company issues restricted stock units 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 for the restricted stock units. 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 September 30, 2023 December 31, 2022 Investment securities, at amortized cost: U.S Treasury Bills $ 7,495,988 $ 16,188,920 Investment securities, at amortized cost $ 7,495,988 $ 16,188,920 Broker/Dealer Securities Schedule of Investment Securities Broker Dealer September 30, December 31, 2022 Investment securities, at fair value: Common stock of publicly traded companies $ 2,383,141 $ 787,137 Warrants of publicly traded companies 2,581,584 45,440 Investment securities, at fair value $ 4,964,725 $ 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 September 30, 2023 December 31, 2022 Investment securities, at cost less impairment Simple agreement on future equities (not market listed) $ 300,000 $ 200,000 Investment securities, at cost less impairment $ 300,000 $ 200,000 For investment securities at fair value, net unrealized loss of $ 786,906 16,072 696,965 3,836 The amortized cost, excluding gross unrealized holding loss and fair value of held to maturity securities on September 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 Gain Fair Value Amortized Cost as of September 30, Gross Unrealized Gains Gross Unrealized Losses Fair Value (Level 1) as of September 30, U.S Treasury Bills maturing 10/05/23 $ 7,495,988 $ 693 $ - $ 7,496,681 Total assets $ 7,495,988 $ 693 $ - $ 7,496,681 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Amortized Cost as of December 31, Gross Unrealized Gains Gross Unrealized Losses Fair Value (Level 1) as of December 31, 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, certain 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 September 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 September 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 $ 2,383,141 $ - $ - $ 2,383,141 Investment Securities (held by our licensed broker dealer) Warrants - 28,222 2,553,362 2,581,584 Total assets measured at fair value (held by our licensed broker dealer) $ 2,383,141 $ 28,222 $ 2,553,362 $ 4,964,725 During the nine months ended September 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 $ - Beginning Balance $ - Receipt from investment banking fees 2,645,620 Realized gains - Unrealized gains 72,829 Sales or distribution (165,087 ) Purchases - September 30, 2023 $ 2,553,362 Ending Balance $ 2,553,362 The following table present information about significant unobservable inputs related to material components of Level 3 warrants as of September 30, 2023. Assets Fair Value Valuation Techniques Significant Unobservable Inputs Ranges of Inputs Weighted-Average Warrants $ 2,553,362 Black Scholes Volatility 99.34 % 99.34 % 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.
Secured Debt–- Revolving Credit Facility	Secured Debt–- Revolving Credit Facility The Company entered into a revolving credit facility with a bank, (the “Lender”) on July 26, 2023 for a commitment of up to $ 2,000,000 and which matures July 26, 2024 . The loan has a variable interest rate equal to a defined index, currently the Lender’s rate on the sale of Federal Funds, plus 2.25 %. The loan commenced with a calculated interest rate of 7.75 %. If the Lender determines, in its sole discretion, that the index becomes unavailable or unreliable, either temporary, indefinitely, or permanently, during the term of this loan, the Lender may amend this loan by designating a substantially similar substitute index. The agreement provides for a quarterly payment of the greater of accrued interest or a non-usage fee of $ 5,000 . The Company has not made any draw downs on the credit facility. The Company granted the Lender a security interest in a cash checking account held at the bank as collateral. The Lender has a right of setoff available from this cash account when the line of credit is accessed. As of September 30, 2023, there is $ 2,002,446 The Company is responsible for the payment of all of the Lender’s legal and other fees incurred in connection with administering the loan. The Company has incurred no such costs or debt issue costs. As of September 30, 2023, there is no 0
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 September 30, 2023 and December 31, 2022, respectively: Schedule of Property And Equipment September 30, 2023 December 31, 2022 Laboratory equipment $ 811,281 $ 803,030 Furniture and fixtures 49,838 10,270 Software development 104,379 - Leasehold improvements 279,161 75,725 Total property and equipment 1,244,659 889,025 Less: Accumulated depreciation (402,353 ) (264,381 ) Property and equipment, net $ 842,306 $ 624,644
Revenue	Revenue The Company generates revenue primarily from providing brokerage services and underwriting through Public Ventures. PatentVest and Invizyne have had limited activity during the three months and nine months ended September 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 three months and the nine months ended September 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 September 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, and Rule 144A private 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 September 30, 2023 and 2022, Public Ventures did not have any contract assets or liabilities related to these revenues in its consolidated balance sheet. PatentVest recognize revenue when performance obligations are satisfied by transferring promised goods and services to customers in an amount the Company expects to receive in exchange for those goods or services. PatentVest enters into contracts that can include various combinations of its offerings which are generally capable of being distinct and accounted for as a separate performance obligation for the entre contract or a portion of the contract. When performance obligations are combined into a single contract, PatentVest utilize stand-alone selling price to allocate the transaction price among the performance obligations. Certain contracts or portions of contracts are duration-based which, in the event of customer cancellation, provide PatentVest with an enforceable right to a proportional payment for the portion of the services provided. Accordingly, revenue from duration-based is recognized using a time-based measure of progress, which PatentVest believes best depicts how it satisfies its performance obligations in these arrangements as control is continuously transferred throughout the contract period. Revenue from certain contracts is recognized over the expected period of performance using a single measure of progress, typically based on hours incurred. Payments received in advance of services being rendered are recorded as a component of contract liabilities. The PatentVest’s contract liabilities which is presented as Deferred revenue, consist of advance payments. The table below shows changes in deferred revenue: Schedule of contract liabilities Balance as of December 31, 2021 $ - Amounts billed but not recognized - Revenue recognized - Balance as of June 30, 2022 - Amounts billed but not recognized - Revenue recognized - Balance as of September 30, 2022 - Amounts billed but not recognized - Revenue recognized - Balance as of December 31, 2022 - Amounts billed but not recognized - Revenue recognized - Balance as of June 30, 2022 - Amounts billed but not recognized 200,000 Revenue recognized - Balance as of September 30, 2023 $ 200,000 During the three months and nine months ended September 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 September 30, 2023 and 2022, and respectively, expected to be received from funding sources in the subsequent year. Management considers such receivables at September 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 nine months ended September 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 2,180,581 1,596,936 Grants for equipment purchased - 49,626 Grant fees 84,827 54,725 Grant funds received (2,398,488 ) (1,330,771 ) Balance at end of period $ 676,452 $ 838,869 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 nine-months ended September 30, 2023 and 2022, respectively, grants amounting to $ 2,180,581 and $ 1,596,936 were offset against the research and development costs. Grant drawdowns, which includes grants costs expensed, grants for equipment purchased, and grant fees, for the nine-months ended September 30, 2023 and 2022, respectively, totaled $ 2,265,408 and $ 1,701,287
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 September 30, 2023 and 2022, research and development costs prior to offset of the grants amounted to $ 771,256 749,364 2,332,503 1,947,440
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 $ 43,196 80,680 107,925 172,057
Reclassification	Reclassification Certain prior year balances have been reclassified to conform to the Company’s current period presentation. In the previous fiscal year, we reclassified $ 11,040

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Schedule of Investment Securities	Investment securities are as follows: Schedule of Investment Securities September 30, 2023 December 31, 2022 Investment securities, at amortized cost: U.S Treasury Bills $ 7,495,988 $ 16,188,920 Investment securities, at amortized cost $ 7,495,988 $ 16,188,920
Schedule of Investment Securities Broker Dealer	Broker/Dealer Securities Schedule of Investment Securities Broker Dealer September 30, December 31, 2022 Investment securities, at fair value: Common stock of publicly traded companies $ 2,383,141 $ 787,137 Warrants of publicly traded companies 2,581,584 45,440 Investment securities, at fair value $ 4,964,725 $ 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 September 30, 2023 December 31, 2022 Investment securities, at cost less impairment Simple agreement on future equities (not market listed) $ 300,000 $ 200,000 Investment securities, at cost less impairment $ 300,000 $ 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 September 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 Gain Fair Value Amortized Cost as of September 30, Gross Unrealized Gains Gross Unrealized Losses Fair Value (Level 1) as of September 30, U.S Treasury Bills maturing 10/05/23 $ 7,495,988 $ 693 $ - $ 7,496,681 Total assets $ 7,495,988 $ 693 $ - $ 7,496,681 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Amortized Cost as of December 31, Gross Unrealized Gains Gross Unrealized Losses Fair Value (Level 1) as of December 31, 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 September 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 $ 2,383,141 $ - $ - $ 2,383,141 Investment Securities (held by our licensed broker dealer) Warrants - 28,222 2,553,362 2,581,584 Total assets measured at fair value (held by our licensed broker dealer) $ 2,383,141 $ 28,222 $ 2,553,362 $ 4,964,725 During the nine months ended September 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 $ - Beginning Balance $ - Receipt from investment banking fees 2,645,620 Realized gains - Unrealized gains 72,829 Sales or distribution (165,087 ) Purchases - September 30, 2023 $ 2,553,362 Ending Balance $ 2,553,362 The following table present information about significant unobservable inputs related to material components of Level 3 warrants as of September 30, 2023. Assets Fair Value Valuation Techniques Significant Unobservable Inputs Ranges of Inputs Weighted-Average Warrants $ 2,553,362 Black Scholes Volatility 99.34 % 99.34 % 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 September 30, 2023 and December 31, 2022, respectively: Schedule of Property And Equipment September 30, 2023 December 31, 2022 Laboratory equipment $ 811,281 $ 803,030 Furniture and fixtures 49,838 10,270 Software development 104,379 - Leasehold improvements 279,161 75,725 Total property and equipment 1,244,659 889,025 Less: Accumulated depreciation (402,353 ) (264,381 ) Property and equipment, net $ 842,306 $ 624,644
Schedule of contract liabilities	The PatentVest’s contract liabilities which is presented as Deferred revenue, consist of advance payments. The table below shows changes in deferred revenue: Schedule of contract liabilities Balance as of December 31, 2021 $ - Amounts billed but not recognized - Revenue recognized - Balance as of June 30, 2022 - Amounts billed but not recognized - Revenue recognized - Balance as of September 30, 2022 - Amounts billed but not recognized - Revenue recognized - Balance as of December 31, 2022 - Amounts billed but not recognized - Revenue recognized - Balance as of June 30, 2022 - Amounts billed but not recognized 200,000 Revenue recognized - Balance as of September 30, 2023 $ 200,000
Summary of Grants Receivable Activity	Summary of grants receivable activity for the nine months ended September 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 2,180,581 1,596,936 Grants for equipment purchased - 49,626 Grant fees 84,827 54,725 Grant funds received (2,398,488 ) (1,330,771 ) Balance at end of period $ 676,452 $ 838,869

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 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 September 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 $ 104,379 $ 2,114,910 $ 749,230 $ 2,968,519 Total assets $ 11,000,067 $ 3,422,464 $ 29,040,239 $ 43,462,770 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 $ 2,685,657 $ 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 September 30, 2023: Schedule of Statement of Operation by Segment Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Operating income: Unrealized loss on investment securities, net (from our licensed broker dealer) $ (786,906 ) $ - $ - $ (786,906 ) Realized loss on equity securities Other operating income 11,502 - - 11,502 Total operating loss, net (775,404 ) - - (775,404 ) Operating costs: General and administrative costs: Compensation 793,061 119,146 425,564 1,337,771 Operating expense, related party 223,254 - 50,567 273,821 Professional fees 108,959 92,506 258,120 459,585 Information technology 71,988 7,012 14,326 93,326 Clearing and other charges 3,316 - - 3,316 General and administrative-other 63,266 145,243 119,387 327,896 Total general and administrative costs 1,263,844 363,907 867,964 2,495,715 Research and development costs - 27,936 - 27,936 Total operating costs 1,263,844 391,843 867,964 2,523,651 Net operating loss (2,039,248 ) (391,843 ) (867,964 ) (3,299,055 ) Other income: Interest income 28,110 - 148,190 176,300 Net loss before income taxes (2,011,138 ) (391,843 ) (719,774 ) (3,122,755 ) Income taxes - 63,559 - 63,559 Net loss (2,011,138 ) (455,402 ) (719,774 ) (3,186,314 ) Less net loss attributable to non-controlling interests - (177,853 ) - (177,853 ) Net loss attributable to MDB Capital Holdings, LLC $ (2,011,138 ) $ (277,549 ) $ (719,774 ) $ (3,008,461 ) The following sets forth statements of operations by segment for the nine-months ended September 30, 2023: Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Operating income: Unrealized gain on investment securities, net (from our licensed broker dealer) $ 696,965 $ - $ - $ 696,965 Realized loss on equity securities Fee income 4,233,120 - - 4,233,120 Other operating income 70,104 70,769 - 140,873 Total operating income, net 5,000,189 70,769 - 5,070,958 Operating costs: General and administrative costs: Compensation 1,912,536 289,152 981,827 3,183,515 Operating expense, related party 687,995 - 141,479 829,474 Professional fees 316,388 301,244 623,457 1,241,089 Information technology 333,940 16,247 58,688 408,875 Clearing and other charges 382,994 - - 382,994 General and administrative-other 262,131 208,203 412,899 883,233 Total general and administrative costs 3,895,984 814,846 2,218,350 6,929,180 Research and development costs - 67,095 - 67,095 Total operating costs 3,895,984 881,941 2,218,350 6,996,275 Net operating income (loss) 1,104,205 (811,172 ) (2,218,350 ) (1,925,317 ) Other income: Interest income 75,991 100 472,388 548,479 Net income (loss) before income taxes 1,180,196 (811,072 ) (1,745,962 ) (1,376,838 ) Income taxes 320,584 63,559 - 384,143 Net income (loss) 859,612 (874,631 ) (1,745,962 ) (1,760,981 ) Less net loss attributable to non-controlling interests - (341,631 ) - (341,631 ) Net income (loss) attributable to MDB Capital Holdings, LLC $ 859,612 $ (533,000 ) $ (1,745,962 ) $ (1,419,350 ) Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Operating income: Unrealized gain on investment securities, net (from our licensed broker dealer) $ 16,072 $ - $ - $ 16,072 Realized loss on equity securities Other operating income 27,073 21 30,809 57,903 Total operating income, net 43,145 21 30,809 73,975 Operating costs: General and administrative costs: Compensation 633,083 82,430 414,743 1,130,256 Operating expense, related party 431,172 - 83,626 514,798 Professional fees 36,865 14,170 - 51,035 Information technology 85,978 5,039 2,448 93,465 Clearing and other charges 2,547 - - 2,547 General and administrative-other 71,743 150,332 184,461 406,536 Total general and administrative costs 1,261,388 251,971 685,278 2,198,637 Research and development costs - 103,633 - 103,633 Total operating costs 1,261,388 355,604 685,278 2,302,270 Net operating loss (1,218,243 ) (355,583 ) (654,469 ) (2,228,295 ) Other income: Net loss before income taxes (1,218,243 ) (355,583 ) (654,469 ) (2,228,295 ) Income taxes - - - - Net loss (1,218,243 ) (355,583 ) (654,469 ) (2,228,295 ) Less net loss attributable to non-controlling interests - (144,715 ) - (144,715 ) Net loss attributable to MDB Capital Holdings, LLC $ (1,218,243 ) $ (210,868 ) $ (654,469 ) $ (2,083,580 ) The following sets forth statements of operations by segment for the nine-months ended September 30, 2022: Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Operating income (loss): Unrealized loss on investment securities, net (from our licensed broker dealer) $ (3,836 ) $ - $ - $ (3,836 ) Realized loss on investment securities (7 ) - - (7 ) Other operating income 76,513 34 30,809 107,356 Total operating income, net 72,670 34 30,809 103,513 Operating costs: General and administrative costs: Compensation 1,359,236 313,928 546,790 2,219,954 Operating expense, related party 794,054 - 88,547 882,601 Professional fees 542,811 84,403 25,499 652,713 Information technology 187,768 15,057 5,119 207,944 Clearing and other charges 22,342 - - 22,342 General and administrative-other 471,039 274,832 278,890 1,024,761 General and administrative costs 3,377,250 688,220 944,845 5,010,315 Research and development costs - 295,779 - 295,779 Total operating costs 3,377,250 983,999 944,845 5,306,094 Net operating loss (3,304,580 ) (983,965 ) (914,036 ) (5,202,581 ) Net operating income (loss) (3,304,580 ) (983,965 ) (914,036 ) (5,202,581 ) Loss before income taxes (3,304,580 ) (983,965 ) (914,036 ) (5,202,581 ) Income tax - - - - Net loss (3,304,580 ) (983,965 ) (914,036 ) (5,202,581 ) Net income (loss) (3,304,580 ) (983,965 ) (914,036 ) (5,202,581 ) Less net loss attributable to non-controlling interests - (418,677 ) - (418,677 ) Net loss attributable to controlling interests $ (3,304,580 ) $ (565,288 ) $ (914,036 ) $ (4,783,904 ) Net income (loss) attributable to MDB capital Holdings, LLC $ (3,304,580 ) $ (565,288 ) $ (914,036 ) $ (4,783,904 )

Equity and Non-Controlling In_2

Equity and Non-Controlling Interests (Tables)	9 Months Ended
	Sep. 30, 2023
Equity And Non-controlling Interests
Schedule of Equity and Non-Controlling Interests	Schedule of Equity and Non-Controlling Interests For the Nine Months Ended September 30, 2023 2022 Invizyne net loss $ (874,631 ) $ (983,965 ) Weighted average non-controlling percentage 39.06 % 42.6 % Net loss non-controlling interest $ (341,631 ) $ (418,677 ) Prior period balance 468,665 522,169 Stock-based compensation 174,413 164,228 Ownership change of non-controlling interest - 436,894 Ending period balance $ 301,447 $ 704,614

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of stock option activity	A summary of stock option activity during the nine months ended September 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 September 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 September 30, 2023 563,750 $ 2.61 4.54 Stock options exercisable at September 30, 2022 171,249 $ 2.53 5.34 Stock options exercisable at September 30, 2023 278,165 $ 2.54 4.37
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 September 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 September 30, 2023 3,675,000 $ 10.00 2,000,000 $ 7.91 Restricted stock units at September 30, 2022 - $ - - $ - Restricted stock units at September 30, 2023 - $ - - $ -

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2023
Net 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 nine months ended September 30, 2023 and 2022: Schedule of Basic and Fully Diluted For the Three Months Ended September 30, 2023 September 30, 2022 Class A common shares Class B common shares Class A common shares Class B common shares Net loss attributable to MDB Capital Holdings, LLC $ (1,390,236 ) $ (1,618,198 ) $ (718,008 ) $ (1,365,572 ) Weighted average shares outstanding – basic and diluted 2,828,241 5,000,000 2,628,966 5,000,000 Net loss per share – basic and diluted $ (0.49 ) $ (0.32 ) $ (0.27 ) $ (0.27 ) For the Nine Months Ended September 30, 2023 September 30, 2022 Class A common shares Class B common shares Class A common shares Class B common shares Net loss attributable to MDB Capital Holdings, LLC $ (655,900 ) $ (763,450 ) $ (1,648,548 ) (3,135,356 ) Weighted average shares outstanding – basic and diluted 2,696,121 5,000,000 1,154,420 5,000,000 Net loss per share – basic and diluted $ (0.24 ) $ (0.15 ) $ (1.43 ) $ (0.63 )

Restatement of Previously Iss_2

Restatement of Previously Issued Financial Statements (Tables)	9 Months Ended
	Sep. 30, 2023
Restatement Of Previously Issued Financial Statements
Schedule of Correction on Previously Reported Weighted Average of Shares	Schedule of Correction on Previously Reported Weighted Average of Shares For the Three Months Ended June 30, 2022 – June 30, 2022 – Previously Reported As Weighted average of Class A common shares outstanding – basic and diluted 400,763 738,343 Net loss per Class A common share – basic and diluted (1.35 ) (0.73 ) For the Six Months Ended June 30, 2022 - Class A common shares June 30, 2022 - Class A common shares Previously Reported As Weighted average of Class A common shares outstanding – basic and diluted 400,763 412,648 Net loss per Class A common share – basic and diluted $ (2.32 ) $ (2.25 )

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
Schedule of Operating Lease Cost	Schedule of Operating Lease Cost September 30, 2023 December 31, 2022 Operating leases: Right-of-use assets $ 2,126,213 $ 1,409,732 Operating lease liabilities $ 2,210,005 $ 1,423,538 Weighted average remaining lease term in years 5.44 5.62 Weighted average discount rate 7.66 % 6.71 % Cash paid for amounts included in the measurement of lease liabilities $ 206,837 $ 147,661 Right-of-use assets obtained in exchange for lease liabilities $ 896,803 $ 813,003 Operating lease cost $ 276,823 $ 106,980 Short-term lease costs 29,049 19,200 Total operating lease costs $ 305,872 $ 126,180
Schedule of Future payments Due Under Operating Lease	Future payments due under operating leases as of September 30, 2023 are as follows: Schedule of Future payments Due Under Operating Lease Year Amount Remainder of 2023 $ 121,688 2024 491,624 2025 503,684 2026 516,001 2027 528,586 Thereafter 576,564 Total $ 2,738,147 Less effects of discounting (528,142 ) Total operating lease liabilities $ 2,210,005

Organization and Description _2

Organization and Description of Business (Details Narrative) - USD ($)					2 Months Ended	3 Months Ended		9 Months Ended
	Sep. 20, 2023	Jul. 01, 2022	Jun. 15, 2022	Jun. 08, 2022	Mar. 31, 2022	Sep. 30, 2023	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Jan. 16, 2022	Jan. 14, 2022
Total gross proceeds									$ 25,289,660
Offering expenses					$ 200,000	$ 17,444,659	$ 24,746,142
Warrant [Member]
Warrants term	5 years		10 years
Exercise price of warrants	$ 15		$ 13
Shares issued, cash consideration per share	$ 0.001		$ 0.001
Warrants fair value	$ 65,411		$ 106,940
Private Placement [Member]
Offering expenses			543,518
Common Class A [Member]
Gross proceeds			$ 24,746,142
Common Class A [Member] | Warrant [Member]
Shares issued	16,667		18,477
Common Class A [Member] | First Closing of Private Placement [Member]
Sale of stock, number of shares issued in transaction				2,517,966
Total 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
Gross proceeds			$ 25,289,660
Common Class A [Member] | Second Closing of Private Placement [Member]
Sale of stock, number of shares issued in transaction			11,000
Total gross proceeds			$ 110,000
Common Class A [Member] | IPO [Member]
Sale of stock, number of shares issued in transaction	1,666,666		1,666,666
Sale of stock, price per share	$ 12
Total gross proceeds	$ 19,999,992
Gross proceeds	19,999,992
Net proceeds	17,444,659
Offering expenses	$ 2,555,333
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 ($)	Sep. 30, 2023	Dec. 31, 2022
Cash and Cash Equivalents [Line Items]
Investment securities, at amortized cost	$ 7,495,988	$ 16,188,920
US Treasury Securities [Member]
Cash and Cash Equivalents [Line Items]
Investment securities, at amortized cost	$ 7,495,988	$ 16,188,920

Schedule of Investment Securi_2

Schedule of Investment Securities Broker Dealer (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Investment securities, at fair value	$ 4,964,725	$ 832,577
Investment securities, at cost less impairment	50,000	50,000
Common Stock [Member]
Investment securities, at fair value	2,383,141	787,137
Warrant [Member]
Investment securities, at fair value	2,581,584	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 ($)	Sep. 30, 2023	Dec. 31, 2022
Investment securities, at cost less impairment	$ 300,000	$ 200,000
Simple Agreement On Future Equities [Member]
Investment securities, at cost less impairment	$ 300,000	$ 200,000

Schedule of Amortized Cost, Unr

Schedule of Amortized Cost, Unrealized Holding Loss and Fair Value of Held to Maturity Securities (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Cash and Cash Equivalents [Line Items]
Debt Securities, Held-to-Maturity, Fair Value	$ 7,495,988	$ 16,188,920
Held to maturity securities accumulated unrecognized holding gains	693
Debt Securities, Held-to-Maturity, Accumulated Unrecognized Gain
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss	7,496,681	16,137,275
Debt Securities, Held-to-Maturity, Accumulated Unrecognized Loss		(51,645)
US Treasury Securities [Member]
Cash and Cash Equivalents [Line Items]
Debt Securities, Held-to-Maturity, Fair Value	7,495,988	16,188,920
Held to maturity securities accumulated unrecognized holding gains	693
Debt Securities, Held-to-Maturity, Accumulated Unrecognized Gain
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss	$ 7,496,681	16,137,275
Debt Securities, Held-to-Maturity, Accumulated Unrecognized Loss		$ (51,645)

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)	9 Months Ended
	Sep. 30, 2023 USD ($)
Platform Operator, Crypto-Asset [Line Items]
Investment securities, at fair value	$ 4,964,725
Beginning Balance	832,577
Ending Balance	4,964,725
Common Stock [Member]
Platform Operator, Crypto-Asset [Line Items]
Investment securities, at fair value	2,383,141
Beginning Balance	787,137
Ending Balance	2,383,141
Warrant [Member]
Platform Operator, Crypto-Asset [Line Items]
Investment securities, at fair value	2,581,584
Beginning Balance	45,440
Ending Balance	2,581,584
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto-Asset [Line Items]
Investment securities, at fair value	2,383,141
Beginning Balance	787,137
Ending Balance	2,383,141
Fair Value, Inputs, Level 1 [Member] | Common Stock [Member]
Platform Operator, Crypto-Asset [Line Items]
Investment securities, at fair value	2,383,141
Beginning Balance	787,137
Ending Balance	2,383,141
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	28,222
Beginning Balance	45,440
Ending Balance	28,222
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	28,222
Beginning Balance	45,440
Ending Balance	28,222
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto-Asset [Line Items]
Investment securities, at fair value	2,553,362
Beginning Balance
Receipt from investment banking fees	2,645,620
Realized gains
Unrealized gains	72,829
Sales or distribution	(165,087)
Purchases
Ending Balance	$ 2,553,362
Range of inputs	99.34
Weighted average inputs	99.34
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	2,553,362
Beginning Balance
Ending Balance	$ 2,553,362

Schedule of Straight-Line Metho

Schedule of Straight-Line Method Over the Following Estimated Useful Lives (Details)	9 Months Ended
	Sep. 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 ($)	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 1,244,659	$ 889,025
Less: Accumulated depreciation	(402,353)	(264,381)
Property and equipment, net	842,306	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	49,838	10,270
Software Development [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	104,379
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 279,161	$ 75,725

Schedule of contract liabilitie

Schedule of contract liabilities (Details) - USD ($)	3 Months Ended			6 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Accounting Policies [Abstract]
Contract liabilities. Balance beginning
Amounts billed but not recognized	200,000
Revenue recognized
Contract liabilities. Balance ending	$ 200,000

Summary of Grants Receivable Ac

Summary of Grants Receivable Activity (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Accounting Policies [Abstract]
Balance at beginning of period	$ 809,532	$ 468,353
Grant costs expensed	2,180,581	1,596,936
Grants for equipment purchased		49,626
Grant fees	84,827	54,725
Grant funds received	(2,398,488)	(1,330,771)
Balance at end of period	$ 676,452	$ 838,869

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Accounting Policies [Abstract]
FDIC insured limits	$ 250,000		$ 250,000
SIPC insurance limits	500,000		500,000
Credit risk losses			0	$ 0
Restricted cash	2,000,000		2,000,000
Unrealized loss on investments	786,906	$ 16,072		3,836
Unrealized gain on investments	(786,906)	16,072	696,965	(3,836)
Line of Credit Facility, Maximum Borrowing Capacity	$ 2,000,000		$ 2,000,000
Line of Credit Facility, Expiration Date			Jul. 26, 2024
Debt Instrument, Interest Rate, Increase (Decrease)			2.25%
Debt Instrument, Interest Rate, Stated Percentage	7.75%		7.75%
[custom:LineOfCreditFacilityUnusedCapacityFee]	$ 5,000
Deposits	2,002,446		$ 2,002,446
Outstanding indebtedness	0		0
Interest expense			0
[custom:GrantCostsExpensed]			2,180,581	1,596,936
[custom:TotalGrantCostExpensed]			2,265,408	1,701,287
Net of grant received	771,256	749,364	2,332,503	1,947,440
Patent and licensing legal and filing fees and costs	$ 43,196	$ 80,680	107,925	$ 172,057
Compensation expense			$ 11,040

Schedule of Long-lived Assets,

Schedule of Long-lived Assets, Total Assets and Statements of Operations by Segment (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 2,968,519	$ 2,034,376
Total assets	43,462,770	25,701,071
Broker Dealer & Intellectual Property Service [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	104,379
Total assets	11,000,067	4,737,137
Technology Development [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	2,114,910	1,216,418
Total assets	3,422,464	2,685,657
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	749,230	817,958
Total assets	$ 29,040,239	$ 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					9 Months Ended
	Jan. 16, 2022	Mar. 31, 2022	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Operating income (loss):
Unrealized loss on investment securities, net (from our licensed broker dealer)			$ (786,906)			$ 16,072		$ 696,965	$ (3,836)
Realized loss on investment securities									(7)
Other operating income			11,502			57,903		140,873	107,356
Total operating income (loss), net			(775,404)			73,975		5,070,958	103,513
General and administrative costs:
Compensation			1,337,771			1,130,256		3,183,515	2,219,954
Operating expense, related party			273,821			514,798		829,474	882,601
Professional fees			459,585			51,035		1,241,089	652,713
Information technology			93,326			93,465		408,875	207,944
Clearing and other charges			3,316			2,547		382,994	22,342
General and administrative-other			327,896			406,536		883,233	1,024,761
Total general and administrative costs			2,495,715			2,198,637		6,929,180	5,010,315
Research and development costs			27,936			103,633		67,095	295,779
Total operating costs			2,523,651			2,302,270		6,996,275	5,306,094
Net operating loss			(3,299,055)			(2,228,295)		(1,925,317)	(5,202,581)
Other income:
Interest income			176,300					548,479
Loss before income taxes			(3,122,755)			(2,228,295)		(1,376,838)	(5,202,581)
Income tax			63,559					384,143
Net loss	$ (209,182)	$ (1,078,704)	(3,186,314)	$ 3,393,274	$ (1,967,941)	(2,228,295)	$ (1,686,400)	(1,760,981)	(5,202,581)
Less net loss attributable to non-controlling interests			(177,853)			(144,715)		(341,631)	(418,677)
Net loss attributable to MDB Capital Holdings, LLC			(3,008,461)			(2,083,580)		(1,419,350)	(4,783,904)
Fee income								4,233,120
Less net loss attributable to non-controlling interests			(177,853)			(144,715)		(341,631)	(418,677)
Broker Dealer & Intellectual Property Service [Member]
Operating income (loss):
Unrealized loss on investment securities, net (from our licensed broker dealer)			(786,906)			16,072		696,965	(3,836)
Realized loss on investment securities									(7)
Other operating income			11,502			27,073		70,104	76,513
Total operating income (loss), net			(775,404)			43,145		5,000,189	72,670
General and administrative costs:
Compensation			793,061			633,083		1,912,536	1,359,236
Operating expense, related party			223,254			431,172		687,995	794,054
Professional fees			108,959			36,865		316,388	542,811
Information technology			71,988			85,978		333,940	187,768
Clearing and other charges			3,316			2,547		382,994	22,342
General and administrative-other			63,266			71,743		262,131	471,039
Total general and administrative costs			1,263,844			1,261,388		3,895,984	3,377,250
Research and development costs
Total operating costs			1,263,844			1,261,388		3,895,984	3,377,250
Net operating loss			(2,039,248)			(1,218,243)		1,104,205	(3,304,580)
Other income:
Interest income			28,110					75,991
Loss before income taxes			(2,011,138)			(1,218,243)		1,180,196	(3,304,580)
Income tax								320,584
Net loss			(2,011,138)			(1,218,243)		859,612	(3,304,580)
Less net loss attributable to non-controlling interests
Net loss attributable to MDB Capital Holdings, LLC			(2,011,138)			(1,218,243)		859,612	(3,304,580)
Fee income								4,233,120
Less net loss attributable to non-controlling interests
Technology Development [Member]
Operating income (loss):
Unrealized loss on investment securities, net (from our licensed broker dealer)
Realized loss on investment securities
Other operating income						21		70,769	34
Total operating income (loss), net						21		70,769	34
General and administrative costs:
Compensation			119,146			82,430		289,152	313,928
Operating expense, related party
Professional fees			92,506			14,170		301,244	84,403
Information technology			7,012			5,039		16,247	15,057
Clearing and other charges
General and administrative-other			145,243			150,332		208,203	274,832
Total general and administrative costs			363,907			251,971		814,846	688,220
Research and development costs			27,936			103,633		67,095	295,779
Total operating costs			391,843			355,604		881,941	983,999
Net operating loss			(391,843)			(355,583)		(811,172)	(983,965)
Other income:
Interest income								100
Loss before income taxes			(391,843)			(355,583)		(811,072)	(983,965)
Income tax			63,559					63,559
Net loss			(455,402)			(355,583)		(874,631)	(983,965)
Less net loss attributable to non-controlling interests			(177,853)			(144,715)		(341,631)	(418,677)
Net loss attributable to MDB Capital Holdings, LLC			(277,549)			(210,868)		(533,000)	(565,288)
Fee income
Less net loss attributable to non-controlling interests			(177,853)			(144,715)		(341,631)	(418,677)
Other [Member]
Operating income (loss):
Unrealized loss on investment securities, net (from our licensed broker dealer)
Realized loss on investment securities
Other operating income						30,809			30,809
Total operating income (loss), net						30,809			30,809
General and administrative costs:
Compensation			425,564			414,743		981,827	546,790
Operating expense, related party			50,567			83,626		141,479	88,547
Professional fees			258,120					623,457	25,499
Information technology			14,326			2,448		58,688	5,119
Clearing and other charges
General and administrative-other			119,387			184,461		412,899	278,890
Total general and administrative costs			867,964			685,278		2,218,350	944,845
Research and development costs
Total operating costs			867,964			685,278		2,218,350	944,845
Net operating loss			(867,964)			(654,469)		(2,218,350)	(914,036)
Other income:
Interest income			148,190					472,388
Loss before income taxes			(719,774)			(654,469)		(1,745,962)	(914,036)
Income tax
Net loss			(719,774)			(654,469)		(1,745,962)	(914,036)
Less net loss attributable to non-controlling interests
Net loss attributable to MDB Capital Holdings, LLC			(719,774)			(654,469)		(1,745,962)	(914,036)
Fee income
Less net loss attributable to non-controlling interests

Schedule of Equity and Non-Cont

Schedule of Equity and Non-Controlling Interests (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Weighted average non-controlling percentage			39.06%	42.60%
Net loss non-controlling interest	$ (177,853)	$ (144,715)	$ (341,631)	$ (418,677)
Prior period balance			468,665	522,169
Stock-based compensation			174,413	164,228
Ownership change of non-controlling interest				436,894
Ending period balance	$ 301,447	$ 704,614	301,447	704,614
Invizyne [Member]
Invizyne net loss			$ (874,631)	(983,965)
Net loss non-controlling interest				(418,677)
Ownership change of non-controlling interest				$ 436,894

Equity and Non-Controlling In_3

Equity and Non-Controlling Interests (Details Narrative) - shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Preferred stock, shares authorized	10,000,000		10,000,000
Preferred stock, shares outstanding	0		0
Preferred stock, shares issued	0		0
Weighted average non-controlling percentage	39.06%	42.60%
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		56.40%
Non-controlling interest rate		43.60%
Invizyne [Member] | Maximum [Member]
Ownership interest rate		59.25%
Non-controlling interest rate		40.75%
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	4,295,632		2,628,966
Common stock, shares outstanding	4,295,632		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	3 Months Ended	4 Months Ended	9 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Sep. 30, 2023	Sep. 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	5 years 6 months 29 days	5 years 29 days	4 years 6 months 14 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	513,750	513,750	563,750	513,750	513,750
Weighted Average Exercise Price, Stock option outstanding at ending	$ 2.53	$ 2.53	$ 2.61	$ 2.53	$ 2.53
Number of Share, Stock option exercisable			278,165	171,249
Weighted Average Exercise Price, Stock option exercisable			$ 2.54	$ 2.53
Weighted Average Remaining Contractual Life (in Years), Stock options exercisable			4 years 4 months 13 days	5 years 4 months 2 days

Schedule of Restricted Stock Un

Schedule of Restricted Stock Unit Activity (Details) - $ / shares	3 Months Ended	9 Months Ended
	Dec. 31, 2022	Sep. 30, 2023	Sep. 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 ($)

3 Months Ended

5 Months Ended

9 Months Ended

May 01, 2023

Apr. 19, 2022

Mar. 28, 2022

Jul. 19, 2021

Feb. 01, 2021

Sep. 30, 2023

Dec. 31, 2022

Sep. 30, 2022

Sep. 21, 2022

Sep. 30, 2023

Sep. 30, 2022

Sep. 21, 2023

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

Stock options granted

50,000

Granted exercise price

$ 3.44

Exercisable term

4 years 4 months 13 days

5 years 4 months 2 days

Stock-based compensation expense

$ 462,467

$ 164,228

Restricted Stock Units (RSUs) [Member]

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

Stock-based compensation expense

$ 201,370

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

$ 333,852

$ 788,705

$ 36,548,630

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 nine 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

Stock based compensation expense

$ 86,685

86,685

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 have traded in the market since September 20, 2023. The RSUs will vest once 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 from 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 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

Performance Or Market Vested Restricted Stock Units RSU [Member]

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

Estimated unrecognized compensation expense

15,733,315

15,733,315

Invizyne [Member]

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

Stock-based compensation expense

$ 61,336

$ 54,087

$ 174,413

$ 164,228

2020 Equity Incentive Plan [Member]

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

Stock Issued During Period, Shares, New Issues

903,780

Stock options granted

50,000

513,750

Granted exercise price

$ 3.44

$ 2.53

Exercisable term

7 years

7 years

Stock options vested term

5 years

5 years

Fair value common stock price per share

$ 3.44

$ 2.53

Fair value assumptions exercise price per share

$ 3.44

$ 2.53

Fair value assumptions expected term

5 years

5 years

Fair value assumptions contractual life

7 years

7 years

Fair value assumptions risk free interest rate

3.64%

0.42%

Fair value assumptions expected volatility rate

121.70%

123.04%

Fair value assumptions expected dividend rate

0%

0%

Stock options vested

278,165

Exercise price vested

$ 2.54

Aggregate intrinsic value, per share

$ 0

$ 0

Contractual term

4 years 6 months 14 days

Unrecognized stock-based compensation

$ 637,862

Schedule of Basic and Fully Dil

Schedule of Basic and Fully Diluted (Details) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2022	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net loss attributable to MDB Capital Holdings, LLC	$ (3,008,461)	$ (2,083,580)			$ (1,419,350)	$ (4,783,904)
Common Class A [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Weighted average shares outstanding - basic	2,828,241	2,628,966	738,343	412,648	2,696,121	1,154,420
Weighted average shares outstanding - diluted	2,828,241	2,628,966	738,343	412,648	2,696,121	1,154,420
Net loss per share - basic	$ (0.49)	$ (0.27)	$ (0.73)	$ (2.25)	$ (0.24)	$ (1.43)
Net loss per share - diluted	$ (0.49)	$ (0.27)	$ (0.73)	$ (2.25)	$ (0.24)	$ (1.43)
Common Class B [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Weighted average shares outstanding - basic	5,000,000	5,000,000			5,000,000	5,000,000
Weighted average shares outstanding - diluted	5,000,000	5,000,000			5,000,000	5,000,000
Net loss per share - basic	$ (0.32)	$ (0.27)			$ (0.15)	$ (0.63)
Net loss per share - diluted	$ (0.32)	$ (0.27)			$ (0.15)	$ (0.63)
Common Stock [Member] | Common Class A [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net loss attributable to MDB Capital Holdings, LLC	$ (1,390,236)	$ (718,008)			$ (655,900)	$ (1,648,548)
Weighted average shares outstanding - basic	2,828,241	2,628,966			2,696,121	1,154,420
Weighted average shares outstanding - diluted	2,828,241	2,628,966			2,696,121	1,154,420
Net loss per share - basic	$ (0.49)	$ (0.27)			$ (0.24)	$ (1.43)
Net loss per share - diluted	$ (0.49)	$ (0.27)				$ (1.43)
Common Stock [Member] | Common Class B [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net loss attributable to MDB Capital Holdings, LLC	$ (1,618,198)	$ (1,365,572)			$ (763,450)	$ (3,135,356)
Weighted average shares outstanding - basic	5,000,000	5,000,000			5,000,000	5,000,000
Weighted average shares outstanding - diluted	5,000,000	5,000,000			5,000,000	5,000,000
Net loss per share - basic	$ (0.32)	$ (0.27)			$ (0.15)	$ (0.63)
Net loss per share - diluted	$ (0.32)	$ (0.27)			$ (0.15)	$ (0.63)

Earnings Per Share (Details Nar

Earnings Per Share (Details Narrative)	9 Months Ended
	Sep. 30, 2023 shares
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	35,144

Schedule of Correction on Previ

Schedule of Correction on Previously Reported Weighted Average of Shares (Details) - Common Class A [Member] - $ / shares	3 Months Ended			6 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2022	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Weighted average of common shares outstanding - basic	2,828,241	2,628,966	738,343	412,648	2,696,121	1,154,420
Weighted average of common shares outstanding - diluted	2,828,241	2,628,966	738,343	412,648	2,696,121	1,154,420
Net loss per common share - basic	$ (0.49)	$ (0.27)	$ (0.73)	$ (2.25)	$ (0.24)	$ (1.43)
Net loss per common share - diluted	$ (0.49)	$ (0.27)	$ (0.73)	$ (2.25)	$ (0.24)	$ (1.43)
Previously Reported [Member]
Weighted average of common shares outstanding - basic			400,763	400,763
Weighted average of common shares outstanding - diluted			400,763	400,763
Net loss per common share - basic			$ (1.35)	$ (2.32)
Net loss per common share - diluted			$ (1.35)	$ (2.32)

Related Party Transactions (Det

Related Party Transactions (Details Narrative)	9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($) ft²	Jan. 31, 2022 USD ($)
Related Party Transactions [Abstract]
Related party expenses	$ 829,474	$ 882,601
Area of Land | ft²		1,300
Monthly charge		$ 1,600
Cash distribution			$ 2,723,700

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	9 Months Ended		12 Months Ended
	Sep. 30, 2023 USD ($) shares	Sep. 30, 2022 USD ($) 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	$ 5,787,743	$ 2,521,585
Broker-Dealer, Minimum Net Capital Required, Aggregate Indebtedness Standard	1,195,542
Broker-Dealer, Net Capital	$ 79,703
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 | shares	5,000,000
Maximum amount funded	$ 5,000,000		$ 5,000,000
Cash fee percentage	10%
Purchase of warrants | shares	197,628
Warrants vested | shares	197,628	197,628
Funding Agreement [Member] | Invizyne [Member]
Loss Contingencies [Line Items]
Purchase of shares	60.94%	59.58%
Minimum [Member]
Loss Contingencies [Line Items]
Net capital		$ 250,000
Other Commitments, Description	0.20 to 1
Broker-Dealer, Net Capital	$ 250,000
Maximum [Member]
Loss Contingencies [Line Items]
Other Commitments, Description	15 to 1
Public Ventures [Member]
Loss Contingencies [Line Items]
Net capital	$ 6,037,743	$ 2,771,585

Employee Benefit Plans (Details

Employee Benefit Plans (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Retirement Benefits [Abstract]
Employer contribution	$ 391,960	$ 197,528

Exclusive License Agreement (_2

Exclusive License Agreement (Invizyne) (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Exclusive License Agreement
Accrued royalties	$ 0		$ 0
License fees	$ 1,250	$ 625	$ 3,750	$ 1,875

Schedule of Operating Lease Cos

Schedule of Operating Lease Cost (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Lease, Cost [Abstract]
Right-of-use assets	$ 2,126,213	$ 1,409,732
Operating lease liabilities	$ 2,210,005	$ 1,423,538
Weighted average remaining lease term in years	5 years 5 months 8 days	5 years 7 months 13 days
Weighted average discount rate	7.66%	6.71%
Cash paid for amounts included in the measurement of lease liabilities	$ 206,837	$ 147,661
Right-of-use assets obtained in exchange for lease liabilities	896,803	813,003
Operating lease cost	276,823	106,980
Short-Term Lease, Cost	29,049	19,200
Total operating lease costs	$ 305,872	$ 126,180

Schedule of Future payments Due

Schedule of Future payments Due Under Operating Lease (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Lessee, Operating Lease, Liability, to be Paid, Fiscal Year Maturity [Abstract]
Remainder of 2023	$ 121,688
2024	491,624
2025	503,684
2026	516,001
2027	528,586
Thereafter	576,564
Total	2,738,147
Less effects of discounting	(528,142)
Total operating lease liabilities	$ 2,210,005	$ 1,423,538

Leases (Details Narrative)

Leases (Details Narrative) - USD ($)	1 Months Ended
	Apr. 30, 2023	Aug. 31, 2021	Apr. 03, 2023	Jul. 01, 2022	Aug. 01, 2021
Leases [Abstract]
Initial rent, per month	$ 14,371		$ 13,277	$ 12,556
Base rent, per month	$ 16,259		$ 14,943	$ 13,937
Extension term of lease	21 months
Lease term				91 months	60 months
Option to extend		option to extend for 60 additional months
Annual operating cost increase percentage	2.50%

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Federal statutory rate income taxes	27%	27%