MDB Capital Holdings, LLC Class A common (MDBH) 10-Q 12 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Nov. 12, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-41751
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	(945)
Local Phone Number	262-9010
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		4,950,632

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Cash and cash equivalents	$ 16,679,428	$ 6,109,806
Cash segregated in compliance with regulations	1,584,734	1,247,881
Grants receivable	553,963	882,319
Clearing deposits	516,774	260,000
Prepaid expenses and other current assets	428,692	523,788
Investment securities, at amortized cost (U.S. Treasury Bills)	5,084,197	24,658,611
Investment securities, at fair value (held by our licensed broker dealer) (Note 2)	5,566,955	5,771,634
Investment securities, at cost less impairment	200,000	200,000
Deferred offering cost	587,368	69,303
Deferred costs related to deferred revenue	110,958	75,328
Property and equipment, net	835,753	866,490
Operating lease right-of-use assets, net	2,062,015	2,320,119
Total assets	34,210,837	42,985,279
LIABILITIES AND EQUITY
Accounts payable	1,044,209	578,214
Accrued expenses	304,271	1,105,078
Payables to non-customers	21	1,405,293
Payables to customers	2,361,514
Deferred grant reimbursement	137,035	140,703
Deferred revenue		20,000
Operating lease liabilities	2,181,780	2,415,889
Total liabilities	6,028,830	5,665,177
Commitments and Contingencies (Note 9)`
Equity:
Preferred shares, 10,000,000 authorized shares at no par value; 0 issued and outstanding
Paid-in-capital	60,314,806	49,405,779
Accumulated deficit	(31,318,226)	(12,092,927)
Total MDB Capital Holdings, LLC Members’ equity	28,996,580	37,312,852
Non-controlling interest	(814,573)	7,250
Total equity	28,182,007	37,320,102
Total liabilities and equity	34,210,837	42,985,279
Common Class A [Member]
Equity:
Common stock, value
Common Class B [Member]
Equity:
Common stock, value

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
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	4,295,632
Common stock, shares outstanding	4,295,632	4,295,632
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

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating income:
Unrealized gain (loss) on investment securities, net (from our licensed broker dealer) (Notes 1 and 2)	$ (718,491)	$ (786,906)	$ (566,215)	$ 696,965
Realized loss on investment securities, net (from our licensed broker dealer)
Fee income			1,303,398	4,233,120
Other operating income	104,246	11,502	276,633	140,873
Total operating income (loss), net	(614,245)	(775,404)	1,013,816	5,070,958
General and administrative costs:
Compensation	5,170,772	1,337,771	15,188,205	3,183,515
Operating expense, related party	489,954	273,821	1,115,200	829,474
Professional fees	850,013	459,585	2,409,722	1,241,089
Information technology	236,469	93,326	651,856	408,875
Clearing and other charges	876	3,316	229,338	382,994
General and administrative-other	633,799	327,896	1,972,556	883,233
Total general and administrative costs	7,381,883	2,495,715	21,566,877	6,929,180
Research and development costs, net of grants amounting to $489,798 and $743,320, for the three months ended September 30 and $1,807,706 and $2,265,408, for the nine months ended September 30	723,487	27,936	1,238,463	67,095
Total operating costs	8,105,370	2,523,651	22,805,340	6,996,275
Net operating loss	(8,719,615)	(3,299,055)	(21,791,524)	(1,925,317)
Other income:
Interest income	279,125	176,300	937,985	548,479
Net loss before income taxes	(8,440,490)	(3,122,755)	(20,853,539)	(1,376,838)
Income taxes		63,559	2,143	384,143
Net loss	(8,440,490)	(3,186,314)	(20,855,682)	(1,760,981)
Less: Net loss attributable to non-controlling interests	(705,057)	(177,853)	(1,630,383)	(341,631)
Net loss attributable to MDB Capital Holdings, LLC	(7,735,433)	(3,008,461)	(19,225,299)	(1,419,350)
Common Class A [Member]
Other income:
Net loss per share attributable to MDB Capital Holdings, LLC:	$ (3,574,644)	$ (1,390,249)	$ (8,884,260)	$ (655,900)
Net loss per common share - basic	$ (0.83)	$ (0.49)	$ (2.07)	$ (0.24)
Net loss per common share - diluted	$ (0.83)	$ (0.49)	$ (2.07)	$ (0.24)
Weighted average of common shares outstanding - basic	4,295,632	2,828,241	4,295,632	2,696,121
Weighted average of common shares outstanding - diluted	4,295,632	2,828,241	4,295,632	2,696,121
Common Class B [Member]
Other income:
Net loss per share attributable to MDB Capital Holdings, LLC:	$ (4,160,789)	$ (1,618,212)	$ (10,341,039)	$ (763,450)
Net loss per common share - basic	$ (0.83)	$ (0.32)	$ (2.07)	$ (0.15)
Net loss per common share - diluted	$ (0.83)	$ (0.32)	$ (2.07)	$ (0.15)
Weighted average of common shares outstanding - basic	5,000,000	5,000,000	5,000,000	5,000,000
Weighted average of common shares outstanding - diluted	5,000,000	5,000,000	5,000,000	5,000,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Unaudited) (Parenthetical) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Research and development, Grants	$ 489,798	$ 743,320	$ 1,807,706	$ 2,265,408

Condensed Consolidated Statem_3

Condensed 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]	Noncontrolling Interest [Member]	Total	Members Equity [Member]
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			17,444,659			17,444,659
Issuance of Class A common shares, shares	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
Balance at Dec. 31, 2023			49,405,779	(12,092,927)	7,250	37,320,102
Balance, shares at Dec. 31, 2023	4,295,632	5,000,000
Stock-based compensation			3,669,998		142,810	3,812,808
Net income (loss)				(7,215,425)	(393,903)	(7,609,328)
Balance at Mar. 31, 2024			53,075,777	(19,308,352)	(243,843)	33,523,582
Balance, shares at Mar. 31, 2024	4,295,632	5,000,000
Balance at Dec. 31, 2023			49,405,779	(12,092,927)	7,250	37,320,102
Balance, shares at Dec. 31, 2023	4,295,632	5,000,000
Net income (loss)						(20,855,682)
Balance at Sep. 30, 2024			60,314,806	(31,318,226)	(814,573)	28,182,007
Balance, shares at Sep. 30, 2024	4,295,632	5,000,000
Balance at Mar. 31, 2024			53,075,777	(19,308,352)	(243,843)	33,523,582
Balance, shares at Mar. 31, 2024	4,295,632	5,000,000
Stock-based compensation			3,489,868		348,275	3,838,143
Net income (loss)				(4,274,441)	(531,423)	(4,805,864)
Balance at Jun. 30, 2024			56,565,645	(23,582,793)	(426,991)	32,555,861
Balance, shares at Jun. 30, 2024	4,295,632	5,000,000
Stock-based compensation			3,749,161		317,277	4,066,636
Net income (loss)				(7,735,433)	(705,057)	(8,440,490)
Ownership change of non-controlling interest					198	198
Balance at Sep. 30, 2024			$ 60,314,806	$ (31,318,226)	$ (814,573)	$ 28,182,007
Balance, shares at Sep. 30, 2024	4,295,632	5,000,000

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (20,855,682)	$ (1,760,981)
Adjustments to reconcile net loss to net cash used in operating activities:
Unrealized (gain) loss on investment securities, net	566,215	(696,965)
Stock-based compensation	11,717,587	462,467
Accretion of investments at amortized cost (U.S Treasury Bills)	(533,790)	(431,776)
Purchases from sale of investment securities, at fair value (made by our licensed broker dealer)		(1,587,500)
Proceeds from sale of investment securities, at fair value (made by our licensed broker dealer)		632,851
Deferred income tax		225,874
Warrants issued as part of an investment banking deal		165,087
Income recognized from warrants received	(359,605)	(2,645,620)
Depreciation of property and equipment	130,937	137,972
Deferred costs related to revenue	(35,630)
Accretion of deferred grant reimbursement	(40,904)	(38,880)
Deferred revenue	(20,000)	100,000
Change in ROU Asset	258,104	166,957
Change in lease liability	(234,109)	(96,971)
(Increase) decrease in -
Grants receivable	328,356	133,080
Prepaid expenses and other current assets	95,096	(251,718)
Clearing deposits	(256,774)
Increase (decrease) in -
Accounts payable	464,044	341,348
Payables to non-customers	21
Payables to customers	956,221
Income taxes payable		158,269
Accrued expenses	(800,807)	(100,481)
Net cash used in operating activities	(8,620,720)	(5,086,987)
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds of investments securities, at amortized cost (U.S Treasury Bills)	37,874,534	15,078,020
Purchases of investments securities, at amortized cost (U.S Treasury Bills)	(17,766,330)	(5,953,312)
Deferred grant reimbursement	37,256	(22,455)
Purchases of property and equipment	(100,200)	(355,634)
Net cash provided by investing activities	20,045,260	8,746,619
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from initial public offering		19,999,992
Costs from initial public offering		(2,166,698)
Deferred costs of initial public offering	(518,065)
Net cash (used in ) provided by financing activities	(518,065)	17,833,294
NET INCREASE IN CASH, CASH EQUIVALENTS, AND RESTRICTED CASH	10,906,475	21,492,926
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH - BEGINNING OF PERIOD	7,357,687	4,952,624
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH - END OF PERIOD	18,264,162	26,445,550
Supplemental disclosures of cash flow information:
Interest
Income taxes
Non-cash investing and financing activities:
Warrants received as part of an investment banking deal	359,605	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 warrants to purchase Class A stock related to the initial public offering closed on September 20, 2023		65,411
Deferred costs of initial public offering	$ 284,602

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows (Unaudited), Supplemental Disclosures - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Statement of Cash Flows [Abstract]
Cash and cash equivalents	$ 16,679,428	$ 6,109,806
Cash segregated in compliance with regulations	1,584,734	1,247,881
Total cash, cash equivalents, and restricted cash shown in the unaudited condensed consolidated statements of cash flows	$ 18,264,162	$ 7,357,687	$ 26,445,550	$ 4,952,624

Organization and Description of

Organization and Description of Business	9 Months Ended
	Sep. 30, 2024
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”) doing business under the name MDB Capital; and PatentVest, Inc. (“PatentVest”), and has a majority-owned partner company, Invizyne Technologies, Inc. (“Invizyne”), who is in the process of financing which will reduce the ownership by action of dilution. MDB Management is an “administrative” entity whose purpose is to conduct, and to consolidate, wherever possible, 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”), the Depository Trust Company (“DTC”), and the National Securities Clearing Corporation (“NSCC”). Public Ventures is dual clearing, operating as a self-clearing firm and carrying accounts for its customers, and on a fully disclosed basis with a nonrelated FINRA member firm, Interactive Brokers, LLC (“Interactive Brokers”). Interactive Brokers serves as custodian of certain investments maintained by Public Ventures. PatentVest performs intellectual property validation services for broker-dealer due diligence functions on the intellectual property of clients and prospective client companies and intellectual property assessment and roadmap for client companies, and it is also an Arizona licensed 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. 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 the majority of the equity 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 unaudited condensed consolidated financial statements retroactively reflect the financial statements of the Company and Public Ventures on an unaudited condensed consolidated basis for the periods presented. On January 16, 2022, the Company issued 100,000 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 On July 1, 2024, the founding ownership of MDB Minnesota One, Inc. (Minnesota One”) had MDB owning 67 33 150,000 5,000,000

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation and Principles of Consolidation The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and wholly-owned and partly owned subsidiaries. The accompanying unaudited condensed 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, 2023, 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 condensed 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, 2024, the results of operations for the three and nine months ended September 30, 2024 and 2023 and its cash flows for the nine months ended September 30, 2024 and 2023. The results of operations for the three and nine months ended September 30, 2024 are not necessarily indicative of the operating results for the full year or any future period. The unaudited condensed consolidated financial information should be read in conjunction with the Company’s audited consolidated financial statements for the year ended December 31, 2023. All intercompany accounts and transactions have been eliminated in consolidation. Non-controlling interests at September 30, 2024 and 2023, 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 does not have a controlling financial interest in this entity, and management has determined PatentVest, S.A. is not a variable interest entity, as such PatentVest, S.A. should not be consolidated as it has no ownership interests nor is a variable interest. Therefore, management has excluded this entity from the Company’s unaudited condensed 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, and it does not directly pay federal and state income taxes; Therefor, 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 not experience any credit risk losses during the three and nine-months ended September 30, 2024 and 2023. Segregated Cash and Deposits From time to time the Company provides deposits or enters into agreements that would require funds to be held in a segregated cash account. At September 30, 2024, the Company had $ 1,584,734 1,247,881 Clearing Deposits The Company is obligated to maintain security deposits with the DTC and NSCC in connection with its securities business. At September 30, 2024, these deposits totaled $ 516,774 Prepaid Expenses and Other Current Assets The Company has prepaid and other expenses totaling $ 428,692 43,500 75,000 47,380 85,000 147,712 30,100 523,788 43,500 95,000 47,380 325,777 12,131 Leases Leases of the Company consist primarily of contracts for the right to use and direct use of an individual property. Leases were analyzed for evidence of significant additional components and to determine if these components were separately identifiable within the context of the contract. As an accounting policy, to account for these components, the Company has elected the practical expedient for property leases that have both lease and non-lease components for them to be combined into a single component and account for as a lease. This policy is effective for all current and future property operating leases and applied uniformly and will be disclosed as such within the financial statements. Operating lease assets are included within right-of-use assets and the corresponding operating lease liabilities are included within liabilities on the Company’s unaudited condensed consolidated balance sheet as of September 30, 2024 and audited condensed consolidated balance sheet as of December 31, 2023. The Company has elected not to present short-term leases on the consolidated balance sheet 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. All other right-of-use assets and lease liabilities are recognized based on the present value of lease payments over the lease term at the lease commencement date. Because the Company’s leases do not provide an implicit rate of return, the Company used the Company’s incremental borrowing rate based on the information available at lease commencement date in determining the present value of lease payments. Stock-based Compensation Stock-based compensation primarily consists of restricted stock units with service or market/performance conditions and stock options. The MDB and Invizyne issues restricted stock units are measured at the fair market value of the underlying stock at the grant date. The Company recognizes 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-options and the fair value is determined utilizing Black-Scholes options-pricing model. The Company accounts 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 or about the vesting dates net of the applicable statutory tax withholding to be paid by us and may be net of the amounts to be paid on behalf of our employees. As a result, fewer shares may issue to the employee than the number of awards outstanding. The Company records 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, 2024 December 31, 2023 Investment securities, at amortized cost: U.S Treasury Bills $ 5,084,197 $ 24,658,611 Investment securities, at amortized cost $ 5,084,197 $ 24,658,611 Broker/Dealer Securities Schedule of Investment Securities Broker Dealer September 30, 2024 December 31, 2023 Investment securities, at fair value: Common stock of publicly traded companies $ 2,516,170 $ 2,603,579 Warrants of publicly traded companies 3,050,785 3,168,055 Investment securities, at fair value $ 5,566,955 $ 5,771,634 Non-Broker/Dealer Securities Schedule of Investment Securities Non-Broker Dealer September 30, 2024 December 31, 2023 Investment securities, at cost less impairment Simple agreement on future equities (not market listed) $ 200,000 $ 200,000 Investment securities, at cost less impairment $ 200,000 $ 200,000 For investment securities at fair value, net unrealized loss of $ 718,491 786,906 566,215 696,965 The amortized cost, excluding gross unrealized holding loss and fair value of held to maturity securities on September 30, 2024 and December 31, 2023, are as follows: Schedule of Amortized Cost, Unrealized Holding Loss and Fair Value of Held to Maturity Securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Amortized Cost as of September 30, 2024 Gross Unrealized Gains Gross Unrealized Losses Fair Value (Level 1) as of September 30, 2024 U.S Treasury Bills maturing 10/11/24 $ 5,084,197 $ 1,160 $ - $ 5,085,357 Total assets $ 5,084,197 $ 1,160 $ - $ 5,085,357 Amortized Cost as of December 31, 2023 Gross Unrealized Gains Gross Unrealized Losses Fair Value (Level 1) as of December 31, 2023 U.S Treasury Bills maturing 02/13/24, 04/04/24, 04/18/24 and 04/23/24 $ 24,658,611 $ 6,031 $ - $ 24,664,642 Total assets $ 24,658,611 $ 6,031 $ - $ 24,664,642 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 unaudited condensed 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, 2024 and December 31, 2023, the estimated fair values of investment securities, at amortized cost were not materially different from their carrying values as presented on the unaudited condensed 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, 2024, except for the Level 3 investment that is recorded at cost: Schedule of Fair Value of 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 $ 2,516,170 $ - $ - $ 2,516,170 Investment Securities (held by our licensed broker dealer) Warrants - 304,730 2,746,055 3,050,785 Total assets measured at fair value (held by our licensed broker dealer) $ 2,516,170 $ 304,730 $ 2,746,055 $ 5,566,955 During the nine months ended September 30, 2024, 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: Schedule of Reconciliation of Fair Value Measurements Within Level 3 of Fair Value Hierarchy December 31, 2023 $ 3,133,458 Beginning Balance $ 3,133,458 Receipt from investment banking fees - Realized gains - Unrealized losses (387,403 ) Sales or distribution Purchases - September 30, 2024 $ 2,746,055 Ending Balance $ 2,746,055 The following table presents information about significant unobservable inputs related to material components of Level 3 warrants as of September 30, 2024. Schedule of Significant Unobservable Inputs Related to Material Components of Level 3 Warrants Assets Fair Value Valuation Techniques Significant Unobservable Inputs Range of Inputs Weighted-Average Warrants $ 2,746,055 Black Scholes Volatility 111.90 113.72 111.90 % 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, 2023, 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 - $ 2,603,579 $ - $ - $ 2,603,579 Investment Securities (held by our licensed broker dealer) Warrants - 34,597 3,133,458 3,168,055 Total assets measured at fair value (held by our licensed broker dealer) $ 2,603,579 $ 34,597 $ 3,133,458 $ 5,771,634 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 652,925 Sales or distribution (165,087 ) Purchases - December 31, 2023 $ 3,133,458 Ending Balance $ 3,133,458 During the year ended December 31, 2023, 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, 2024, for a commitment of up to $ 2,000,000 July 26, 2025 2.25 7.75 5,000 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, 2024, there is $ 1,584,734 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, 2024, 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 Estimated Useful Lives of Property and Equipment 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, 2024 and December 31, 2023, respectively: Schedule of Property and Equipment September 30, 2024 December 31, 2023 Laboratory equipment $ 1,067,241 $ 885,696 Furniture and fixtures 54,338 49,838 Developed software 96,147 113,114 Leasehold improvements 279,161 279,161 Total property and equipment 1,496,887 1,327,809 Less: Accumulated depreciation (661,134 ) (461,319 ) Property and equipment, net $ 835,753 $ 866,490 Revenue The Company generates revenue primarily from providing brokerage services and investment banking services through Public Ventures. PatentVest and Invizyne have had limited financial activity during the three and nine-months ended September 30, 2024 and 2023, respectively. Brokerage revenues consist of (a) 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 are recorded effective as of the trade date. The costs are treated as fulfillment costs and are recorded in operating expenses in the unaudited condensed 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 and nine-months ended September 30, 2024, and 2023, respectively. Investment banking revenues consist of private placement fees. Public Ventures 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, 2024, the Company did not have any contract assets or liabilities related to these revenues on its unaudited condensed 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. PatentVest recognizes 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 utilizes a 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. Patent Vest’s contract liabilities which is presented as deferred revenue, consist of advance payments. The table below shows changes in deferred revenue: Schedule of Changes in Deferred Revenue Balance as of December 31, 2022 $ - Amounts billed but not recognized - Revenue recognized - Balance as of March 31, 2023 - Amounts billed but not recognized - Revenue recognized - Balance as of June 30, 2023 - Amounts billed but not recognized 100,000 Revenue recognized 80,000 Balance as of December 31, 2023 20,000 Amounts billed but not recognized - Revenue recognized - Balance as of March 31, 2024 20,000 Amounts billed but not recognized - Revenue recognized 20,000 Balance as of June 30, 2024 $ - Amounts billed but not recognized - Revenue recognized - Balance as of September 30, 2024 $ - During the three and nine-months ended September 30, 2023, the Company’s technology development segment revenue 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 unaudited condensed consolidated statements of operations. In addition to actual reimbursements, Invizyne 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 unaudited condensed 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, 2024 and 2023, and respectively, expected to be received from funding sources in the subsequent year. Management considers such receivables at September 30, 2024 and 2023, 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 unaudited condensed consolidated financial statements. Summary of grants receivable activity for the nine-months ended September 30, 2024 and 2023, is presented below: Summary of Grants Receivable Activity 2024 2023 Balance at beginning of period $ 882,319 $ 809,532 Grant costs expensed 1,756,852 2,180,581 Grants for equipment purchased 6,379 - Grant fees 50,854 84,827 Grant funds received (2,142,441 ) (2,398,488 ) Balance at end of period $ 553,963 $ 676,452 Invizyne has received 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 complying with the 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 unaudited condensed consolidated statements of operations. For the nine-months ended September 30, 2024 and 2023, respectively, grants amounting to $ 1,756,852 2,180,581 1,814,085 2,265,408 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, 2024 and 2023, research and development costs prior to offset of the grants amounted to $ 1,213,285 771,256 3,046,169 2,332,503 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 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 $ 148,456 43,196 210,993 107,925

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Segment Reporting	3. Segment Reporting In its operation of the business, management, including the Company’s chief operating decision maker, who is also the Company’s Chief Executive Officer, reviews certain financial information, including segmented statements of operations and the balance sheets. The Company currently operates in two reportable segments: a broker dealer and intellectual property service segment and a technology development segment. The broker dealer and intellectual property service segment consists of 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 and client patent portfolio assessment. The technology development segment currently has two subsidiaries, Invizyne and MDB Minnesota One. Invizyne is a research and development stage company synthetic biology company. Minnesota One research and development stage company that is developing a small molecule senescence platform. 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, 2024: Schedule of Long-lived Assets and Total Assets by Segment ASSETS Broker Technology Other Eliminations Consolidated Long-lived assets $ 96,147 $ 2,137,774 $ 663,847 $ - $ 2,897,768 Total assets $ 23,477,369 $ 3,495,387 $ 7,238,081 $ - $ 34,210,837 The following sets forth statements of operations by segment for the three-months ended September 30, 2024: Schedule of Statement of Operation by Segment Broker Dealer & Intellectual Property Service Technology Development Other Eliminations Consolidated Operating income: Unrealized gain on investment securities, net (from our licensed broker dealer) $ (718,491 ) $ - $ - $ - $ (718,491 ) Fee income - - Other operating income 104,246 - - - 104,246 Total operating income, net (614,245 ) - - - (614,245 ) Operating costs: General and administrative costs: Compensation 854,973 546,097 3,769,702 - 5,170,772 Operating expense, related party 405,771 - 84,183 - 489,954 Professional fees 190,277 445,532 214,204 - 850,013 Information technology 195,304 15,661 25,504 - 236,469 Clearing and other charges 876 - - - 876 General and administrative-other 166,771 56,941 410,087 - 633,799 General and administrative costs 1,813,972 1,064,231 4,503,680 - 7,381,883 Research and development costs - 723,487 - - 723,487 Total operating costs 1,813,972 1,787,718 4,503,680 - 8,105,370 Net operating loss (2,428,217 ) (1,787,718 ) (4,503,680 ) - (8,719,615 ) Other income and expense: Less: interest expense 183,625 45,568 - (229,193 ) - Interest income 106,298 921 401,099 (229,193 ) 279,125 Loss before income taxes (2,505,544 ) (1,832,365 ) (4,102,581 ) - (8,440,490 ) Income tax expense - - - - - Net loss (2,505,544 ) (1,832,365 ) (4,102,581 ) - (8,440,490 ) Less net loss attributable to non-controlling interests - (705,057 ) - - (705,057 ) Net loss attributable to MDB Capital Holdings, LLC $ (2,505,544 ) $ (1,127,308 ) $ (4,102,581 ) $ - $ (7,735,433 ) The following sets forth statements of operations by segment for the nine-months September 30, 2024: Broker Dealer & Intellectual Property Service Technology Development Other Eliminations Consolidated Operating income: Unrealized gain on investment securities, net (from our licensed broker dealer) $ (566,215 ) $ - $ - $ - $ (566,215 ) Fee income 1,303,398 1,303,398 Other operating income 276,633 - - - 276,633 Total operating income, net 1,013,816 - - - 1,013,816 Operating costs: General and administrative costs: Compensation 2,354,897 1,667,748 11,165,560 - 15,188,205 Operating expense, related party 923,292 - 191,908 - 1,115,200 Professional fees 489,910 991,998 927,814 - 2,409,722 Information technology 561,420 29,267 61,169 - 651,856 Clearing and other charges 229,338 - - - 229,338 General and administrative-other 592,090 197,304 1,183,162 - 1,972,556 General and administrative costs 5,150,947 2,886,317 13,529,613 - 21,566,877 Research and development costs - 1,238,463 - - 1,238,463 Total operating costs 5,150,947 4,124,780 13,529,613 - 22,805,340 Net operating loss (4,137,131 ) (4,124,780 ) (13,529,613 ) - (21,791,524 ) Other income and expense: Less: interest expense 459,875 77,066 - (536,941 ) - Interest income 303,532 2,637 1,168,757 (536,941 ) 937,985 Income (loss) before income taxes (4,293,474 ) (4,199,209 ) (12,360,856 ) - (20,853,539 ) Income tax expense - 2,143 - - 2,143 Net loss (4,293,474 ) (4,201,352 ) (12,360,856 ) - (20,855,682 ) Less net loss attributable to non-controlling interests - (1,630,383 ) - - (1,630,383 ) Net loss attributable to MDB Capital Holdings, LLC $ (4,293,474 ) $ (2,570,969 ) $ (12,360,856 ) $ - $ (19,225,299 ) The following sets forth the long-lived assets and total assets by segment at December 31, 2023: ASSETS Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Long-lived assets $ 113,114 $ 2,344,895 $ 728,600 $ 3,186,609 Total assets $ 15,038,602 $ 3,558,509 $ 24,388,168 $ 42,985,279 The following sets forth statements of operations by segment for the three-months ended September 30, 2023: 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 ) 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 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 )

Equity and Non-Controlling Inte

Equity and Non-Controlling Interests	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
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 Class B common shares – 5,000,000 5,000,000 Non-Controlling Interests During the nine-months ended September 30, 2024, the ownership interest in Invizyne was 60.94 39.06 67.00 33.00 62.00 60.94 39.06 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 NCI owner. As of September 30, 2024 and 2023, the Company’s equity interest in Invizyne was 60.94 60.94 67.00 0.00 Schedule of Equity and Non-Controlling Interests For the Nine Months Ended September 30, 2024 2023 Non-controlling net loss $ (4,201,352 ) $ (874,631 ) Weighted average non-controlling percentage 38.81 % 39.06 % Net loss non-controlling interest $ (1,630,383 ) $ (341,631 ) Prior period balance 7,250 468,665 Ownership change of non-controlling interest 198 - Stock-based compensation 808,362 174,413 Ending period balance $ (814,573 ) $ 301,447 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 NCI ownership is recognized based on the amount invested and the carrying amount of the NCI is adjusted to reflect the change in the NCI ownership in the subsidiary’s net assets.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation	5. Stock-Based Compensation MDB stock-based compensation Between April 19, 2022 and September 21, 2022, the Company granted 3,675,000 These units will vest when 20% of the one-half of the total number of RSUs, by each individual person, on the thirteenth (13) month anniversary of the listing of the Class A Shares on a United States national exchange, then at a rate of 10% of one-half the number of RSUs each six months after the date of the initial vesting, until the last vesting on the fifth year anniversary of the Date of Grant, at which any previously unvested will fully vest. These RSUs were granted to officers, directors, employees, and contractors. As these RSUs do not begin to vest until the completion of an initial public offering by the Company, which occurred on September 20, 2023. On May 8, 2024, two officers forfeited 100,000 of their shares before the vesting of the shares, then between May 8, 2024 and June 17, 2024, an additional 295,000 RSUs were issued that will vest at a rate of 10% of one-half the number of RSUs each six months after the date of the initial grant date, until the last vesting on the fifth-year anniversary of the Date of Grant. 2,635,588 7,651,316 26,844,415 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 Shares 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. 1,113,573 3,316,511 11,256,771 A summary of restricted stock unit activity during the nine-months ended September 30, 2024 and 2023 is presented below: Summary of Restricted Stock Unit, Time-Based and Performance-Based 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, 2023 3,675,000 $ 10.00 2,000,000 $ 7.91 Granted - - - - Exercised - - - - Expired - - - - Restricted stock units outstanding at December 31, 2023 3,675,000 $ 10.00 2,000,000 $ 7.91 Granted 295,000 8.71 - - Exercised - - - - Expired - - - - Forfeited (100,000 ) 10.00 - - Restricted stock units outstanding at September 30, 2024 3,870,000 $ 9.90 2,000,000 $ 7.91 Restricted stock units at September 30, 2023 - $ - - $ - Restricted stock units at September 30, 2024 - $ - - $ - Invizyne 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 1,877,664 st 3,116,351 On May 1, 2023, stock options to purchase 103,880 1.66 7 5 1.66 1.66 5 7 3.64 121.70 0 On November 1, 2023, stock options to purchase 914,129 1.66 7 5 1.66 1.66 5 7 4.67 144.94 0 On February 1, 2024, stock options to purchase 311,636 1.66 7 5 1.66 1.66 5 7 4.20 95.85 0 As of September 30, 2024 stock options to purchase 638,144 4.62 0.00 6.01 317,277 61,336 808,362 174,440 4,874,597 A summary of stock option activity during the nine-months ended September 30, 2024 and 2023 is presented below: Schedule of Stock Option Activity Number of Shares Weighted Average Exercise Price Weighted Stock options outstanding at January 1, 2023 533,680 $ 2.44 4.83 Granted 51,940 3.32 7.00 Exercised - - - Expired - - - Stock options outstanding at September 30, 2023 585,620 $ 2.44 4.83 Granted 457,067 3.32 7.00 Exercised - - - Expired - - - Stock options outstanding at December 31, 2023 1,042,687 $ 1.43 5.47 Granted 725,878 7.00 7.00 Exercised (3,376 ) - - Expired (12,206 ) 2.44 - Stock options outstanding at September 30, 2024 1,752,983 4.57 6.01 Stock options exercisable at September 30, 2023 288,959 $ 2.52 4.54 Stock options exercisable at September 30, 2024 638,144 $ 4.62 6.01 On March 28, 2022, Invizyne granted 232,689 1.22 788,705 On May 1, 2023, Invizyne granted 97,050 1.66 333,852

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
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 income (loss) per share is presented below for the three and nine-months ended September 30, 2024 and 2023, respectively. Basic and fully diluted earnings income (loss) per share is calculated at follows for the three and nine-months ended September 30, 2024 and 2023: Schedule of Basic and Fully Diluted Class A common shares Class B common shares Class A common shares Class B common shares For the Three Months Ended September 30, 2024 September 30, 2023 Class A common shares Class B common shares Class A common shares Class B common shares Net loss attributable to MDB Capital Holdings, LLC $ (3,574,644 ) $ (4,160,789 ) $ (1,390,249 ) $ (1,618,212 ) Weighted average shares outstanding – basic and diluted 4,295,632 5,000,000 2,828,241 5,000,000 Net loss per share – basic and diluted $ (0.83 ) $ (0.83 ) $ (0.49 ) $ (0.32 ) Class A common shares Class B common shares Class A common shares Class B common shares For the Nine Months Ended September 30, 2024 September 30, 2023 Class A common shares Class B common shares Class A common shares Class B common shares Net loss attributable to MDB Capital Holdings, LLC $ (8,884,260 ) $ (10,341,039 ) $ (655,900 ) $ (763,450 ) Weighted average shares outstanding – basic and diluted 4,295,632 5,000,000 2,696,121 5,000,000 Net loss per share – basic and diluted $ (2.07 ) $ (2.07 ) $ (0.24 ) $ (0.15 ) Class A common shares and Class B common stock are equal for ownership, Class B shares have five times the voting rights of Class A shares and Class B shares can be exchanged on a one-to-one basis for purposes of sale.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
Related Party Transactions	7. Related Party Transactions The principal members of the Company have a controlling interest in MDB Capital, S.A., 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, 2024 and 2023, the Company paid $ 1,115,200 829,474 During the nine-months ended September 30, 2024, PatentVest, a 100 110,958 The customer liability account balances include a total of $ 51,297

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	8. Commitments and Contingencies Legal Claims The Company may be subject to legal claims and actions from time to time as part of its business activities. As of September 30, 2024 and 2023, the Company was not subject to any pending or threatened legal claims or actions. External Risks Associated with the Company’s Business Activities 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, 2024 and 2023, Public Ventures had net capital of $ 11,765,823 6,037,743 11,515,823 5,787,743 250,000 At September 30, 2024, the Company’s ratio of aggregate indebtedness of $ 7,034,937 0.60 250,000 2 0 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, 2024 and 2023 have subsequently settled with no resulting material liability to Public Ventures, LLC. For the nine-months ended September 30, 2024 and 2023, Public Ventures had no material loss due to counterparty failure and had no obligations outstanding under the indemnification arrangement as of September 30, 2024 and 2023. Invizyne Funding Requirements The Company entered into a funding agreement (the “Funding Agreement”) on April 17, 2019 to purchase shares in Invizyne up to a maximum of $ 5,000,000 197,628

Employee Benefit Plans

Employee Benefit Plans	9 Months Ended
	Sep. 30, 2024
Retirement Benefits [Abstract]
Employee Benefit Plans	9. Employee Benefit Plans MDB Management and Invizyne both sponsored individual 401(k) defined contribution plans for the benefit of each company’s eligible employees. 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, 2024 and 2023. 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, 2024 and 2023, a total of $ 426,432 391,960 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, 2024
Exclusive License Agreement
Exclusive License Agreement (Invizyne)	10. Exclusive License Agreement (Invizyne) On April 19, 2019, Invizyne entered into a 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 being developed by the Company. Certain individuals named as inventors of the Patent are also the founding stockholders of Invizyne. One of the founders of Invizyne was the head of the laboratory which was used in the research and development of the patents and associated technology subject to the agreement with The Regents. Under the License Agreement, Invizyne holds an exclusive license of the patent rights 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 in the field of use. Under the License Agreement, Invizyne paid an initial license fee and is to pay an annual license fee and royalties on net sales, a minimum annual royalty that is credited against the royalties on net sales, and a percentage of any sublicensing income. The net income royalty commences after the first commercial sale of a licensed product. At September 30, 2024 and 2023, there were no accrued royalties recorded. Under the License Agreement, Invizyne is required to achieve certain development milestones. Invizyne is obligated to make payments upon achievement of certain sales thresholds, as defined in the License Agreement. As of September 30, 2024 and 2023, the development milestones have been met. The following net sales milestone payments have not yet been incurred. The net sales milestones do not have a deadline and are listed below as of September 30, 2024. ● A payment of $ 250,000 1,000,000 ● A payment of $ 350,000 2,000,000 If Invizyne breaches the terms of the License Agreement, The Regents may terminate the License Agreement. 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. Under the License Agreement, the Company issued 499,377 5,000,000 5,000,000

Leases

Leases	9 Months Ended
	Sep. 30, 2024
Leases
Leases	11. Leases For operating leases, the Company records a right-of-use assets and corresponding lease liabilities in the unaudited condensed 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, 2024. The Company has three operating leases, with no variable lease costs, and no finance leases and December 31, 2023. In October 2023, Invizyne made changes to an existing lease agreement that was originally entered into in August 2021, which resulted in an extension of the lease term by an additional 14 months. The revised lease maintained the same escalation rate for lease payments as the previous arrangement. To account for this modification, the Company reevaluated the remaining lease term at the time of execution. As the Company was actively utilizing the premises, adjustments were made to reflect the revaluation of both the right-to-use asset and the corresponding lease liability in line with the updated lease term. This was originally entered into in August 2021, with a term of 60 months beginning on August 24, 2021 and ending on September 30, 2026, with an option to extend for 60 additional months and was further modified on April 3, 2023 for an additional 21 months with the lease ending date of April 30, 2028. At the time the lease commenced, it was not probable the Company would exercise the one five-year option to extend the facility lease; therefore, this extension option is not included in the lease analysis. The initial base rent is $ 14,371 16,747 2.5 Furthermore, in October 2023, Invizyne made changes to a second existing lease agreement that was originally entered into in April 2023, which resulted in an extension of the lease term by an additional 12 60 option to extend for 60 additional months 13,277 15,391 3.0 On July 1, 2022, the Company executed a lease for new office space in the Dallas, Texas metropolitan area, the expected occupancy of the space is December 20, 2022. The lease term of 91 12,556 13,937 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. Schedule of Operating Lease Cost September 30, 2024 December 31, 2023 Operating leases: Right-of-use assets $ 2,062,015 $ 2,320,119 Operating lease liabilities $ 2,181,780 $ 2,415,889 Weighted average remaining lease term in years 4.85 5.33 Weighted average discount rate 7.66 % 7.40 % Cash paid for amounts included in the measurement of lease liabilities $ 366,948 $ 206,837 Right-of-use assets obtained in exchange for lease liabilities $ - $ 1,018,002 Operating lease cost $ 132,839 $ 146,836 Short-term lease costs 258,104 275,589 Total operating lease costs $ 390,943 $ 422,425 Future payments due under operating leases as of September 30, 2024 are as follows: Schedule of Future payments Due Under Operating Lease Year Amount Remainder of 2024 $ 124,676 2025 503,684 2026 516,001 2027 528,586 2028 541,674 Thereafter 451,600 Total $ 2,666,221 Less effects of discounting (484,441 ) Total operating lease liabilities $ 2,181,780

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Income Taxes	12. Income Taxes The Company is a limited liability company treated as a partnership for federal and state income tax purposes, with the exception of the state of Texas, in which income tax liabilities and/or benefits of the Company are passed through to its unitholders. Limited liability companies are subject to Texas margin tax. Additionally, the Company’s subsidiaries, Public Ventures, MDB Management, PatentVest, Minnesota One, 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, 2024, and June 30, 2023, 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 2023, the Company’s corporate earnings were in a cumulative loss position. Based on the cumulative losses and projections of future taxable income for the periods in which the deferred tax assets are deductible, the Company recorded a valuation allowance against all its net deferred tax assets as of June 30, 2024, and June 30, 2023. 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.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent Events	13. Subsequent Events Invizyne anticipates completing its initial public offering, which is expected to close on November 14, 2024, with trading expected to have begun on November 13, 2024. This offering will reduce MDB Capital Holdings’ ownership stake from approximately 61% 49%

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and wholly-owned and partly owned subsidiaries. The accompanying unaudited condensed 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, 2023, 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 condensed 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, 2024, the results of operations for the three and nine months ended September 30, 2024 and 2023 and its cash flows for the nine months ended September 30, 2024 and 2023. The results of operations for the three and nine months ended September 30, 2024 are not necessarily indicative of the operating results for the full year or any future period. The unaudited condensed consolidated financial information should be read in conjunction with the Company’s audited consolidated financial statements for the year ended December 31, 2023. All intercompany accounts and transactions have been eliminated in consolidation. Non-controlling interests at September 30, 2024 and 2023, 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 does not have a controlling financial interest in this entity, and management has determined PatentVest, S.A. is not a variable interest entity, as such PatentVest, S.A. should not be consolidated as it has no ownership interests nor is a variable interest. Therefore, management has excluded this entity from the Company’s unaudited condensed 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, and it does not directly pay federal and state income taxes; Therefor, 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 not experience any credit risk losses during the three and nine-months ended September 30, 2024 and 2023.
Segregated Cash and Deposits	Segregated Cash and Deposits From time to time the Company provides deposits or enters into agreements that would require funds to be held in a segregated cash account. At September 30, 2024, the Company had $ 1,584,734 1,247,881
Clearing Deposits	Clearing Deposits The Company is obligated to maintain security deposits with the DTC and NSCC in connection with its securities business. At September 30, 2024, these deposits totaled $ 516,774
Prepaid Expenses and Other Current Assets	Prepaid Expenses and Other Current Assets The Company has prepaid and other expenses totaling $ 428,692 43,500 75,000 47,380 85,000 147,712 30,100 523,788 43,500 95,000 47,380 325,777 12,131
Leases	Leases Leases of the Company consist primarily of contracts for the right to use and direct use of an individual property. Leases were analyzed for evidence of significant additional components and to determine if these components were separately identifiable within the context of the contract. As an accounting policy, to account for these components, the Company has elected the practical expedient for property leases that have both lease and non-lease components for them to be combined into a single component and account for as a lease. This policy is effective for all current and future property operating leases and applied uniformly and will be disclosed as such within the financial statements. Operating lease assets are included within right-of-use assets and the corresponding operating lease liabilities are included within liabilities on the Company’s unaudited condensed consolidated balance sheet as of September 30, 2024 and audited condensed consolidated balance sheet as of December 31, 2023. The Company has elected not to present short-term leases on the consolidated balance sheet 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. All other right-of-use assets and lease liabilities are recognized based on the present value of lease payments over the lease term at the lease commencement date. Because the Company’s leases do not provide an implicit rate of return, the Company used the Company’s incremental borrowing rate based on the information available at lease commencement date in determining the present value of lease payments.
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 MDB and Invizyne issues restricted stock units are measured at the fair market value of the underlying stock at the grant date. The Company recognizes 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-options and the fair value is determined utilizing Black-Scholes options-pricing model. The Company accounts 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 or about the vesting dates net of the applicable statutory tax withholding to be paid by us and may be net of the amounts to be paid on behalf of our employees. As a result, fewer shares may issue to the employee than the number of awards outstanding. The Company records 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, 2024 December 31, 2023 Investment securities, at amortized cost: U.S Treasury Bills $ 5,084,197 $ 24,658,611 Investment securities, at amortized cost $ 5,084,197 $ 24,658,611 Broker/Dealer Securities Schedule of Investment Securities Broker Dealer September 30, 2024 December 31, 2023 Investment securities, at fair value: Common stock of publicly traded companies $ 2,516,170 $ 2,603,579 Warrants of publicly traded companies 3,050,785 3,168,055 Investment securities, at fair value $ 5,566,955 $ 5,771,634 Non-Broker/Dealer Securities Schedule of Investment Securities Non-Broker Dealer September 30, 2024 December 31, 2023 Investment securities, at cost less impairment Simple agreement on future equities (not market listed) $ 200,000 $ 200,000 Investment securities, at cost less impairment $ 200,000 $ 200,000 For investment securities at fair value, net unrealized loss of $ 718,491 786,906 566,215 696,965 The amortized cost, excluding gross unrealized holding loss and fair value of held to maturity securities on September 30, 2024 and December 31, 2023, are as follows: Schedule of Amortized Cost, Unrealized Holding Loss and Fair Value of Held to Maturity Securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Amortized Cost as of September 30, 2024 Gross Unrealized Gains Gross Unrealized Losses Fair Value (Level 1) as of September 30, 2024 U.S Treasury Bills maturing 10/11/24 $ 5,084,197 $ 1,160 $ - $ 5,085,357 Total assets $ 5,084,197 $ 1,160 $ - $ 5,085,357 Amortized Cost as of December 31, 2023 Gross Unrealized Gains Gross Unrealized Losses Fair Value (Level 1) as of December 31, 2023 U.S Treasury Bills maturing 02/13/24, 04/04/24, 04/18/24 and 04/23/24 $ 24,658,611 $ 6,031 $ - $ 24,664,642 Total assets $ 24,658,611 $ 6,031 $ - $ 24,664,642
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 unaudited condensed 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, 2024 and December 31, 2023, the estimated fair values of investment securities, at amortized cost were not materially different from their carrying values as presented on the unaudited condensed 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, 2024, except for the Level 3 investment that is recorded at cost: Schedule of Fair Value of 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 $ 2,516,170 $ - $ - $ 2,516,170 Investment Securities (held by our licensed broker dealer) Warrants - 304,730 2,746,055 3,050,785 Total assets measured at fair value (held by our licensed broker dealer) $ 2,516,170 $ 304,730 $ 2,746,055 $ 5,566,955 During the nine months ended September 30, 2024, 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: Schedule of Reconciliation of Fair Value Measurements Within Level 3 of Fair Value Hierarchy December 31, 2023 $ 3,133,458 Beginning Balance $ 3,133,458 Receipt from investment banking fees - Realized gains - Unrealized losses (387,403 ) Sales or distribution Purchases - September 30, 2024 $ 2,746,055 Ending Balance $ 2,746,055 The following table presents information about significant unobservable inputs related to material components of Level 3 warrants as of September 30, 2024. Schedule of Significant Unobservable Inputs Related to Material Components of Level 3 Warrants Assets Fair Value Valuation Techniques Significant Unobservable Inputs Range of Inputs Weighted-Average Warrants $ 2,746,055 Black Scholes Volatility 111.90 113.72 111.90 % 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, 2023, 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 - $ 2,603,579 $ - $ - $ 2,603,579 Investment Securities (held by our licensed broker dealer) Warrants - 34,597 3,133,458 3,168,055 Total assets measured at fair value (held by our licensed broker dealer) $ 2,603,579 $ 34,597 $ 3,133,458 $ 5,771,634 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 652,925 Sales or distribution (165,087 ) Purchases - December 31, 2023 $ 3,133,458 Ending Balance $ 3,133,458 During the year ended December 31, 2023, 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, 2024, for a commitment of up to $ 2,000,000 July 26, 2025 2.25 7.75 5,000 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, 2024, there is $ 1,584,734 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, 2024, 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 Estimated Useful Lives of Property and Equipment 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, 2024 and December 31, 2023, respectively: Schedule of Property and Equipment September 30, 2024 December 31, 2023 Laboratory equipment $ 1,067,241 $ 885,696 Furniture and fixtures 54,338 49,838 Developed software 96,147 113,114 Leasehold improvements 279,161 279,161 Total property and equipment 1,496,887 1,327,809 Less: Accumulated depreciation (661,134 ) (461,319 ) Property and equipment, net $ 835,753 $ 866,490
Revenue	Revenue The Company generates revenue primarily from providing brokerage services and investment banking services through Public Ventures. PatentVest and Invizyne have had limited financial activity during the three and nine-months ended September 30, 2024 and 2023, respectively. Brokerage revenues consist of (a) 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 are recorded effective as of the trade date. The costs are treated as fulfillment costs and are recorded in operating expenses in the unaudited condensed 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 and nine-months ended September 30, 2024, and 2023, respectively. Investment banking revenues consist of private placement fees. Public Ventures 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, 2024, the Company did not have any contract assets or liabilities related to these revenues on its unaudited condensed 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. PatentVest recognizes 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 utilizes a 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. Patent Vest’s contract liabilities which is presented as deferred revenue, consist of advance payments. The table below shows changes in deferred revenue: Schedule of Changes in Deferred Revenue Balance as of December 31, 2022 $ - Amounts billed but not recognized - Revenue recognized - Balance as of March 31, 2023 - Amounts billed but not recognized - Revenue recognized - Balance as of June 30, 2023 - Amounts billed but not recognized 100,000 Revenue recognized 80,000 Balance as of December 31, 2023 20,000 Amounts billed but not recognized - Revenue recognized - Balance as of March 31, 2024 20,000 Amounts billed but not recognized - Revenue recognized 20,000 Balance as of June 30, 2024 $ - Amounts billed but not recognized - Revenue recognized - Balance as of September 30, 2024 $ - During the three and nine-months ended September 30, 2023, the Company’s technology development segment revenue 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 unaudited condensed consolidated statements of operations. In addition to actual reimbursements, Invizyne 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 unaudited condensed 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, 2024 and 2023, and respectively, expected to be received from funding sources in the subsequent year. Management considers such receivables at September 30, 2024 and 2023, 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 unaudited condensed consolidated financial statements. Summary of grants receivable activity for the nine-months ended September 30, 2024 and 2023, is presented below: Summary of Grants Receivable Activity 2024 2023 Balance at beginning of period $ 882,319 $ 809,532 Grant costs expensed 1,756,852 2,180,581 Grants for equipment purchased 6,379 - Grant fees 50,854 84,827 Grant funds received (2,142,441 ) (2,398,488 ) Balance at end of period $ 553,963 $ 676,452 Invizyne has received 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 complying with the 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 unaudited condensed consolidated statements of operations. For the nine-months ended September 30, 2024 and 2023, respectively, grants amounting to $ 1,756,852 2,180,581 1,814,085 2,265,408
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, 2024 and 2023, research and development costs prior to offset of the grants amounted to $ 1,213,285 771,256 3,046,169 2,332,503
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 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 $ 148,456 43,196 210,993 107,925

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Schedule of Investment Securities	Investment securities are as follows: Schedule of Investment Securities September 30, 2024 December 31, 2023 Investment securities, at amortized cost: U.S Treasury Bills $ 5,084,197 $ 24,658,611 Investment securities, at amortized cost $ 5,084,197 $ 24,658,611
Schedule of Investment Securities Broker Dealer	Broker/Dealer Securities Schedule of Investment Securities Broker Dealer September 30, 2024 December 31, 2023 Investment securities, at fair value: Common stock of publicly traded companies $ 2,516,170 $ 2,603,579 Warrants of publicly traded companies 3,050,785 3,168,055 Investment securities, at fair value $ 5,566,955 $ 5,771,634
Schedule of Investment Securities Non-Broker Dealer	Non-Broker/Dealer Securities Schedule of Investment Securities Non-Broker Dealer September 30, 2024 December 31, 2023 Investment securities, at cost less impairment Simple agreement on future equities (not market listed) $ 200,000 $ 200,000 Investment securities, at cost less impairment $ 200,000 $ 200,000
Schedule of Amortized Cost, Unrealized Holding Loss and Fair Value of Held to Maturity Securities	The amortized cost, excluding gross unrealized holding loss and fair value of held to maturity securities on September 30, 2024 and December 31, 2023, are as follows: Schedule of Amortized Cost, Unrealized Holding Loss and Fair Value of Held to Maturity Securities Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Amortized Cost as of September 30, 2024 Gross Unrealized Gains Gross Unrealized Losses Fair Value (Level 1) as of September 30, 2024 U.S Treasury Bills maturing 10/11/24 $ 5,084,197 $ 1,160 $ - $ 5,085,357 Total assets $ 5,084,197 $ 1,160 $ - $ 5,085,357 Amortized Cost as of December 31, 2023 Gross Unrealized Gains Gross Unrealized Losses Fair Value (Level 1) as of December 31, 2023 U.S Treasury Bills maturing 02/13/24, 04/04/24, 04/18/24 and 04/23/24 $ 24,658,611 $ 6,031 $ - $ 24,664,642 Total assets $ 24,658,611 $ 6,031 $ - $ 24,664,642
Schedule of Fair Value of 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, 2024, except for the Level 3 investment that is recorded at cost: Schedule of Fair Value of 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 $ 2,516,170 $ - $ - $ 2,516,170 Investment Securities (held by our licensed broker dealer) Warrants - 304,730 2,746,055 3,050,785 Total assets measured at fair value (held by our licensed broker dealer) $ 2,516,170 $ 304,730 $ 2,746,055 $ 5,566,955 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, 2023, 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 - $ 2,603,579 $ - $ - $ 2,603,579 Investment Securities (held by our licensed broker dealer) Warrants - 34,597 3,133,458 3,168,055 Total assets measured at fair value (held by our licensed broker dealer) $ 2,603,579 $ 34,597 $ 3,133,458 $ 5,771,634
Schedule of Reconciliation of Fair Value Measurements Within Level 3 of Fair Value Hierarchy	Reconciliation of fair value measurements categorized within Level 3 of the fair value hierarchy: Schedule of Reconciliation of Fair Value Measurements Within Level 3 of Fair Value Hierarchy December 31, 2023 $ 3,133,458 Beginning Balance $ 3,133,458 Receipt from investment banking fees - Realized gains - Unrealized losses (387,403 ) Sales or distribution Purchases - September 30, 2024 $ 2,746,055 Ending Balance $ 2,746,055 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 652,925 Sales or distribution (165,087 ) Purchases - December 31, 2023 $ 3,133,458 Ending Balance $ 3,133,458
Schedule of Significant Unobservable Inputs Related to Material Components of Level 3 Warrants	The following table presents information about significant unobservable inputs related to material components of Level 3 warrants as of September 30, 2024. Schedule of Significant Unobservable Inputs Related to Material Components of Level 3 Warrants Assets Fair Value Valuation Techniques Significant Unobservable Inputs Range of Inputs Weighted-Average Warrants $ 2,746,055 Black Scholes Volatility 111.90 113.72 111.90 %
Schedule of Estimated Useful Lives of Property and Equipment	Schedule of Estimated Useful Lives of Property and Equipment 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, 2024 and December 31, 2023, respectively: Schedule of Property and Equipment September 30, 2024 December 31, 2023 Laboratory equipment $ 1,067,241 $ 885,696 Furniture and fixtures 54,338 49,838 Developed software 96,147 113,114 Leasehold improvements 279,161 279,161 Total property and equipment 1,496,887 1,327,809 Less: Accumulated depreciation (661,134 ) (461,319 ) Property and equipment, net $ 835,753 $ 866,490
Schedule of Changes in Deferred Revenue	Patent Vest’s contract liabilities which is presented as deferred revenue, consist of advance payments. The table below shows changes in deferred revenue: Schedule of Changes in Deferred Revenue Balance as of December 31, 2022 $ - Amounts billed but not recognized - Revenue recognized - Balance as of March 31, 2023 - Amounts billed but not recognized - Revenue recognized - Balance as of June 30, 2023 - Amounts billed but not recognized 100,000 Revenue recognized 80,000 Balance as of December 31, 2023 20,000 Amounts billed but not recognized - Revenue recognized - Balance as of March 31, 2024 20,000 Amounts billed but not recognized - Revenue recognized 20,000 Balance as of June 30, 2024 $ - Amounts billed but not recognized - Revenue recognized - Balance as of September 30, 2024 $ -
Summary of Grants Receivable Activity	Summary of grants receivable activity for the nine-months ended September 30, 2024 and 2023, is presented below: Summary of Grants Receivable Activity 2024 2023 Balance at beginning of period $ 882,319 $ 809,532 Grant costs expensed 1,756,852 2,180,581 Grants for equipment purchased 6,379 - Grant fees 50,854 84,827 Grant funds received (2,142,441 ) (2,398,488 ) Balance at end of period $ 553,963 $ 676,452

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Schedule of Long-lived Assets and Total Assets by Segment	The following sets forth the long-lived assets and total assets by segment at September 30, 2024: Schedule of Long-lived Assets and Total Assets by Segment ASSETS Broker Technology Other Eliminations Consolidated Long-lived assets $ 96,147 $ 2,137,774 $ 663,847 $ - $ 2,897,768 Total assets $ 23,477,369 $ 3,495,387 $ 7,238,081 $ - $ 34,210,837 The following sets forth the long-lived assets and total assets by segment at December 31, 2023: ASSETS Broker Dealer & Intellectual Property Service Technology Development Other Consolidated Long-lived assets $ 113,114 $ 2,344,895 $ 728,600 $ 3,186,609 Total assets $ 15,038,602 $ 3,558,509 $ 24,388,168 $ 42,985,279
Schedule of Statement of Operation by Segment	The following sets forth statements of operations by segment for the three-months ended September 30, 2024: Schedule of Statement of Operation by Segment Broker Dealer & Intellectual Property Service Technology Development Other Eliminations Consolidated Operating income: Unrealized gain on investment securities, net (from our licensed broker dealer) $ (718,491 ) $ - $ - $ - $ (718,491 ) Fee income - - Other operating income 104,246 - - - 104,246 Total operating income, net (614,245 ) - - - (614,245 ) Operating costs: General and administrative costs: Compensation 854,973 546,097 3,769,702 - 5,170,772 Operating expense, related party 405,771 - 84,183 - 489,954 Professional fees 190,277 445,532 214,204 - 850,013 Information technology 195,304 15,661 25,504 - 236,469 Clearing and other charges 876 - - - 876 General and administrative-other 166,771 56,941 410,087 - 633,799 General and administrative costs 1,813,972 1,064,231 4,503,680 - 7,381,883 Research and development costs - 723,487 - - 723,487 Total operating costs 1,813,972 1,787,718 4,503,680 - 8,105,370 Net operating loss (2,428,217 ) (1,787,718 ) (4,503,680 ) - (8,719,615 ) Other income and expense: Less: interest expense 183,625 45,568 - (229,193 ) - Interest income 106,298 921 401,099 (229,193 ) 279,125 Loss before income taxes (2,505,544 ) (1,832,365 ) (4,102,581 ) - (8,440,490 ) Income tax expense - - - - - Net loss (2,505,544 ) (1,832,365 ) (4,102,581 ) - (8,440,490 ) Less net loss attributable to non-controlling interests - (705,057 ) - - (705,057 ) Net loss attributable to MDB Capital Holdings, LLC $ (2,505,544 ) $ (1,127,308 ) $ (4,102,581 ) $ - $ (7,735,433 ) The following sets forth statements of operations by segment for the nine-months September 30, 2024: Broker Dealer & Intellectual Property Service Technology Development Other Eliminations Consolidated Operating income: Unrealized gain on investment securities, net (from our licensed broker dealer) $ (566,215 ) $ - $ - $ - $ (566,215 ) Fee income 1,303,398 1,303,398 Other operating income 276,633 - - - 276,633 Total operating income, net 1,013,816 - - - 1,013,816 Operating costs: General and administrative costs: Compensation 2,354,897 1,667,748 11,165,560 - 15,188,205 Operating expense, related party 923,292 - 191,908 - 1,115,200 Professional fees 489,910 991,998 927,814 - 2,409,722 Information technology 561,420 29,267 61,169 - 651,856 Clearing and other charges 229,338 - - - 229,338 General and administrative-other 592,090 197,304 1,183,162 - 1,972,556 General and administrative costs 5,150,947 2,886,317 13,529,613 - 21,566,877 Research and development costs - 1,238,463 - - 1,238,463 Total operating costs 5,150,947 4,124,780 13,529,613 - 22,805,340 Net operating loss (4,137,131 ) (4,124,780 ) (13,529,613 ) - (21,791,524 ) Other income and expense: Less: interest expense 459,875 77,066 - (536,941 ) - Interest income 303,532 2,637 1,168,757 (536,941 ) 937,985 Income (loss) before income taxes (4,293,474 ) (4,199,209 ) (12,360,856 ) - (20,853,539 ) Income tax expense - 2,143 - - 2,143 Net loss (4,293,474 ) (4,201,352 ) (12,360,856 ) - (20,855,682 ) Less net loss attributable to non-controlling interests - (1,630,383 ) - - (1,630,383 ) Net loss attributable to MDB Capital Holdings, LLC $ (4,293,474 ) $ (2,570,969 ) $ (12,360,856 ) $ - $ (19,225,299 ) The following sets forth statements of operations by segment for the three-months ended September 30, 2023: 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 ) 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 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 )

Equity and Non-Controlling In_2

Equity and Non-Controlling Interests (Tables)	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Schedule of Equity and Non-Controlling Interests	Schedule of Equity and Non-Controlling Interests For the Nine Months Ended September 30, 2024 2023 Non-controlling net loss $ (4,201,352 ) $ (874,631 ) Weighted average non-controlling percentage 38.81 % 39.06 % Net loss non-controlling interest $ (1,630,383 ) $ (341,631 ) Prior period balance 7,250 468,665 Ownership change of non-controlling interest 198 - Stock-based compensation 808,362 174,413 Ending period balance $ (814,573 ) $ 301,447

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Summary of Restricted Stock Unit, Time-Based and Performance-Based Activity	A summary of restricted stock unit activity during the nine-months ended September 30, 2024 and 2023 is presented below: Summary of Restricted Stock Unit, Time-Based and Performance-Based 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, 2023 3,675,000 $ 10.00 2,000,000 $ 7.91 Granted - - - - Exercised - - - - Expired - - - - Restricted stock units outstanding at December 31, 2023 3,675,000 $ 10.00 2,000,000 $ 7.91 Granted 295,000 8.71 - - Exercised - - - - Expired - - - - Forfeited (100,000 ) 10.00 - - Restricted stock units outstanding at September 30, 2024 3,870,000 $ 9.90 2,000,000 $ 7.91 Restricted stock units at September 30, 2023 - $ - - $ - Restricted stock units at September 30, 2024 - $ - - $ -
Schedule of Stock Option Activity	A summary of stock option activity during the nine-months ended September 30, 2024 and 2023 is presented below: Schedule of Stock Option Activity Number of Shares Weighted Average Exercise Price Weighted Stock options outstanding at January 1, 2023 533,680 $ 2.44 4.83 Granted 51,940 3.32 7.00 Exercised - - - Expired - - - Stock options outstanding at September 30, 2023 585,620 $ 2.44 4.83 Granted 457,067 3.32 7.00 Exercised - - - Expired - - - Stock options outstanding at December 31, 2023 1,042,687 $ 1.43 5.47 Granted 725,878 7.00 7.00 Exercised (3,376 ) - - Expired (12,206 ) 2.44 - Stock options outstanding at September 30, 2024 1,752,983 4.57 6.01 Stock options exercisable at September 30, 2023 288,959 $ 2.52 4.54 Stock options exercisable at September 30, 2024 638,144 $ 4.62 6.01

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Schedule of Basic and Fully Diluted	Basic and fully diluted earnings income (loss) per share is calculated at follows for the three and nine-months ended September 30, 2024 and 2023: Schedule of Basic and Fully Diluted Class A common shares Class B common shares Class A common shares Class B common shares For the Three Months Ended September 30, 2024 September 30, 2023 Class A common shares Class B common shares Class A common shares Class B common shares Net loss attributable to MDB Capital Holdings, LLC $ (3,574,644 ) $ (4,160,789 ) $ (1,390,249 ) $ (1,618,212 ) Weighted average shares outstanding – basic and diluted 4,295,632 5,000,000 2,828,241 5,000,000 Net loss per share – basic and diluted $ (0.83 ) $ (0.83 ) $ (0.49 ) $ (0.32 ) Class A common shares Class B common shares Class A common shares Class B common shares For the Nine Months Ended September 30, 2024 September 30, 2023 Class A common shares Class B common shares Class A common shares Class B common shares Net loss attributable to MDB Capital Holdings, LLC $ (8,884,260 ) $ (10,341,039 ) $ (655,900 ) $ (763,450 ) Weighted average shares outstanding – basic and diluted 4,295,632 5,000,000 2,696,121 5,000,000 Net loss per share – basic and diluted $ (2.07 ) $ (2.07 ) $ (0.24 ) $ (0.15 )

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2024
Leases
Schedule of Operating Lease Cost	Schedule of Operating Lease Cost September 30, 2024 December 31, 2023 Operating leases: Right-of-use assets $ 2,062,015 $ 2,320,119 Operating lease liabilities $ 2,181,780 $ 2,415,889 Weighted average remaining lease term in years 4.85 5.33 Weighted average discount rate 7.66 % 7.40 % Cash paid for amounts included in the measurement of lease liabilities $ 366,948 $ 206,837 Right-of-use assets obtained in exchange for lease liabilities $ - $ 1,018,002 Operating lease cost $ 132,839 $ 146,836 Short-term lease costs 258,104 275,589 Total operating lease costs $ 390,943 $ 422,425
Schedule of Future payments Due Under Operating Lease	Future payments due under operating leases as of September 30, 2024 are as follows: Schedule of Future payments Due Under Operating Lease Year Amount Remainder of 2024 $ 124,676 2025 503,684 2026 516,001 2027 528,586 2028 541,674 Thereafter 451,600 Total $ 2,666,221 Less effects of discounting (484,441 ) Total operating lease liabilities $ 2,181,780

Organization and Description _2

Organization and Description of Business (Details Narrative) - USD ($)						9 Months Ended
	Sep. 20, 2023	Jul. 01, 2022	Jun. 15, 2022	Jun. 08, 2022	Jan. 16, 2022	Sep. 30, 2024	Sep. 30, 2023	Jul. 01, 2024	Jun. 13, 2024	Jan. 14, 2022
Gross proceeds							$ 19,999,992
Up-front fees									$ 150,000
Investments									$ 5,000,000
Warrant [Member] | Private Placement [Member]
Warrants to puchase common shares			18,477
Warrants term			10 years
Exercise price of warrants			$ 13
Cash consideration per share			$ 0.001
Warrants fair value			$ 106,940
Warrant [Member] | IPO [Member]
Warrants to puchase common shares	16,667
Warrants term	5 years
Exercise price of warrants	$ 15
Cash consideration per share	$ 0.001
Warrants fair value	$ 65,411
Common Class A [Member] | First Private Placement [Member]
Sale of stock, number of shares issued in transaction				2,517,966
Sale of stock, price per share				$ 10
Gross proceeds				$ 25,179,660
Common Class A [Member] | Second Private Placement [Member]
Sale of stock, number of shares issued in transaction			11,000
Gross proceeds			$ 110,000
Common Class A [Member] | Private Placement [Member]
Sale of stock, number of shares issued in transaction			2,528,966
Gross proceeds			$ 25,289,660
Net proceeds			24,746,142
Offering expenses			$ 543,518
Common Class A [Member] | IPO [Member]
Sale of stock, number of shares issued in transaction	1,666,666
Sale of stock, price per share	$ 12
Net proceeds	$ 17,444,659
Offering expenses	2,555,333
Gross proceeds	$ 19,999,992
Common Class A [Member] | Noncontrolling Interest [Member]
Shares issued					100,000
Invizyne Technologies Inc [Member] | Public Ventures [Member]
Ownership percentage										100%
Public Ventures [Member]
Cash distribution payable to former members		$ 2,723,700
Public Ventures [Member] | Common Class B [Member]
Common shares issued in reorganization					5,000,000
MDB Minnesota One Inc [Member]
Ownership percentage						67%	0%	67%
Mayo Foundation [Member]
Ownership percentage								33%

Schedule of Investment Securiti

Schedule of Investment Securities (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Cash and Cash Equivalents [Line Items]
Investment securities, at amortized cost	$ 5,084,197	$ 24,658,611
US Treasury Securities [Member]
Cash and Cash Equivalents [Line Items]
Investment securities, at amortized cost	$ 5,084,197	$ 24,658,611

Schedule of Investment Securi_2

Schedule of Investment Securities Broker Dealer (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Investment securities, at fair value	$ 5,566,955	$ 5,771,634
Common Stock [Member]
Investment securities, at fair value	2,516,170	2,603,579
Warrant [Member]
Investment securities, at fair value	$ 3,050,785	$ 3,168,055

Schedule of Investment Securi_3

Schedule of Investment Securities Non-Broker Dealer (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Investment securities, at cost less impairment	$ 200,000	$ 200,000
Simple Agreement On Future Equities [Member]
Investment securities, at cost less impairment	$ 200,000	$ 200,000

Schedule of Amortized Cost, Unr

Schedule of Amortized Cost, Unrealized Holding Loss and Fair Value of Held to Maturity Securities (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Cash and Cash Equivalents [Line Items]
Amortized Cost	$ 5,084,197	$ 24,658,611
Gross Unrealized Gains	1,160	6,031
Gross Unrealized Losses
Fair Value	5,085,357	24,664,642
Debt Securities, Held-to-Maturity, Accumulated Unrecognized Loss
US Treasury Securities [Member]
Cash and Cash Equivalents [Line Items]
Amortized Cost	5,084,197	24,658,611
Gross Unrealized Gains	1,160	6,031
Gross Unrealized Losses
Fair Value	5,085,357	24,664,642
Debt Securities, Held-to-Maturity, Accumulated Unrecognized Loss

Schedule of Fair Value of Finan

Schedule of Fair Value of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Platform Operator, Crypto Asset [Line Items]
Investment securities, at fair value	$ 5,566,955	$ 5,771,634
Common Stock [Member]
Platform Operator, Crypto Asset [Line Items]
Investment securities, at fair value	2,516,170	2,603,579
Warrant [Member]
Platform Operator, Crypto Asset [Line Items]
Investment securities, at fair value	3,050,785	3,168,055
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto Asset [Line Items]
Investment securities, at fair value	2,516,170	2,603,579
Fair Value, Inputs, Level 1 [Member] | Common Stock [Member]
Platform Operator, Crypto Asset [Line Items]
Investment securities, at fair value	2,516,170	2,603,579
Fair Value, Inputs, Level 1 [Member] | Warrant [Member]
Platform Operator, Crypto Asset [Line Items]
Investment securities, at fair value
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto Asset [Line Items]
Investment securities, at fair value	304,730	34,597
Fair Value, Inputs, Level 2 [Member] | Common Stock [Member]
Platform Operator, Crypto Asset [Line Items]
Investment securities, at fair value
Fair Value, Inputs, Level 2 [Member] | Warrant [Member]
Platform Operator, Crypto Asset [Line Items]
Investment securities, at fair value	304,730	34,597
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto Asset [Line Items]
Investment securities, at fair value	2,746,055	3,133,458
Fair Value, Inputs, Level 3 [Member] | Common Stock [Member]
Platform Operator, Crypto Asset [Line Items]
Investment securities, at fair value
Fair Value, Inputs, Level 3 [Member] | Warrant [Member]
Platform Operator, Crypto Asset [Line Items]
Investment securities, at fair value	$ 2,746,055	$ 3,133,458

Schedule of Reconciliation of F

Schedule of Reconciliation of Fair Value Measurements Within Level 3 of Fair Value Hierarchy (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Beginning Balance	$ 3,133,458
Receipt from investment banking fees		2,645,620
Realized gains
Unrealized gains	(387,403)	652,925
Sales or distribution		(165,087)
Purchases
Ending Balance	$ 2,746,055	$ 3,133,458

Schedule of Significant Unobser

Schedule of Significant Unobservable Inputs Related to Material Components of Level 3 Warrants (Details) - Fair Value, Inputs, Level 3 [Member]	Sep. 30, 2024 USD ($)
Property, Plant and Equipment [Line Items]
Warrants, Fair value	$ 2,746,055
Minimum [Member]
Property, Plant and Equipment [Line Items]
Weighted measurement input	111.90
Maximum [Member]
Property, Plant and Equipment [Line Items]
Weighted measurement input	113.72
Weighted Average [Member]
Property, Plant and Equipment [Line Items]
Weighted measurement input	111.90

Schedule of Estimated Useful Li

Schedule of Estimated Useful Lives of Property and Equipment (Details)	Sep. 30, 2024
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]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Useful Life, Lease Term [Member]

Schedule of Property and Equipm

Schedule of Property and Equipment (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 1,496,887	$ 1,327,809
Less: Accumulated depreciation	(661,134)	(461,319)
Property and equipment, net	835,753	866,490
Laboratory Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	1,067,241	885,696
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	54,338	49,838
Software Development [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	96,147	113,114
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 279,161	$ 279,161

Schedule of Changes in Deferred

Schedule of Changes in Deferred Revenue (Details) - USD ($)	3 Months Ended					6 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2023
Accounting Policies [Abstract]
Deferred revenue, Balance		$ 20,000	$ 20,000
Revenue recognized						100,000
Revenue recognized		20,000				80,000
Deferred revenue, Balance			$ 20,000			$ 20,000

Summary of Grants Receivable Ac

Summary of Grants Receivable Activity (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Accounting Policies [Abstract]
Balance at beginning of period	$ 882,319	$ 809,532
Grant costs expensed	1,756,852	2,180,581
Grants for equipment purchased	6,379
Grant fees	50,854	84,827
Grant funds received	(2,142,441)	(2,398,488)
Balance at end of period	$ 553,963	$ 676,452

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended		12 Months Ended
	Jul. 26, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Line of Credit Facility [Line Items]
Cash, FDIC insured limits		$ 250,000		$ 250,000
Cash, SIPC insurance limits		500,000		500,000
Cash and Securities Segregated under Federal and Other Regulations		1,584,734		1,584,734		$ 1,247,881
Cash and securities segregated		1,584,734		1,584,734		1,247,881
Clearing deposits		516,774		516,774		260,000
Prepaid and other expenses		428,692		428,692		523,788
Intangible assets acquired				43,500		43,500
Prepaid professional fees				75,000		95,000
Security deposit		47,380		47,380		47,380
Prepaid lab equipment				85,000
Various prepaid expense		147,712		147,712		325,777
Other assets		30,100		30,100
Other assets						$ 12,131
Unrealized gain on investments		(718,491)	$ (786,906)	(566,215)	$ 696,965
Grant costs expensed				1,756,852	2,180,581
Grant drawdowns				1,814,085	2,265,408
Net of grant received		1,213,285	771,256	3,046,169	2,332,503
Patent and licensing legal and filing fees and costs		148,456	$ 43,196	210,993	$ 107,925
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Revolving credit, maximum borrowing capacity	$ 2,000,000
Maturity date	Jul. 26, 2025
Variable rate	2.25%
Interest rate	7.75%
Credit non-usage fee	$ 5,000
Deposits		1,584,734		1,584,734
Outstanding indebtedness		0		0
Interest payable		$ 0		$ 0

Schedule of Long-lived Assets a

Schedule of Long-lived Assets and Total Assets by Segment (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Segment Reporting Information [Line Items]
Long-lived assets	$ 2,897,768	$ 3,186,609
Total assets	34,210,837	42,985,279
Broker Dealer & Intellectual Property Service [Member]
Segment Reporting Information [Line Items]
Long-lived assets	96,147	113,114
Total assets	23,477,369	15,038,602
Technology Development [Member]
Segment Reporting Information [Line Items]
Long-lived assets	2,137,774	2,344,895
Total assets	3,495,387	3,558,509
Other [Member]
Segment Reporting Information [Line Items]
Long-lived assets	663,847	728,600
Total assets	7,238,081	$ 24,388,168
Eliminations [Member]
Segment Reporting Information [Line Items]
Long-lived assets
Total assets

Schedule of Statement of Operat

Schedule of Statement of Operation by Segment (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating income:
Unrealized gain on investment securities, net (from our licensed broker dealer)	$ (718,491)			$ (786,906)			$ (566,215)	$ 696,965
Fee income							1,303,398	4,233,120
Other operating income	104,246			11,502			276,633	140,873
Total operating income (loss), net	(614,245)			(775,404)			1,013,816	5,070,958
General and administrative costs:
Compensation	5,170,772			1,337,771			15,188,205	3,183,515
Operating expense, related party	489,954			273,821			1,115,200	829,474
Professional fees	850,013			459,585			2,409,722	1,241,089
Information technology	236,469			93,326			651,856	408,875
Clearing and other charges	876			3,316			229,338	382,994
General and administrative-other	633,799			327,896			1,972,556	883,233
Total general and administrative costs	7,381,883			2,495,715			21,566,877	6,929,180
Research and development costs	723,487			27,936			1,238,463	67,095
Total operating costs	8,105,370			2,523,651			22,805,340	6,996,275
Net operating loss	(8,719,615)			(3,299,055)			(21,791,524)	(1,925,317)
Other income:
Less: interest expense
Interest income	279,125			176,300			937,985	548,479
Net loss before income taxes	(8,440,490)			(3,122,755)			(20,853,539)	(1,376,838)
Income taxes				63,559			2,143	384,143
Net loss	(8,440,490)	$ (4,805,864)	$ (7,609,328)	(3,186,314)	$ 3,393,274	$ (1,967,941)	(20,855,682)	(1,760,981)
Less net loss attributable to non-controlling interests	(705,057)			(177,853)			(1,630,383)	(341,631)
Net loss attributable to MDB Capital Holdings, LLC	(7,735,433)			(3,008,461)			(19,225,299)	(1,419,350)
Broker Dealer & Intellectual Property Service [Member]
Operating income:
Unrealized gain on investment securities, net (from our licensed broker dealer)	(718,491)			(786,906)			(566,215)	696,965
Fee income							1,303,398	4,233,120
Other operating income	104,246			11,502			276,633	70,104
Total operating income (loss), net	(614,245)			(775,404)			1,013,816	5,000,189
General and administrative costs:
Compensation	854,973			793,061			2,354,897	1,912,536
Operating expense, related party	405,771			223,254			923,292	687,995
Professional fees	190,277			108,959			489,910	316,388
Information technology	195,304			71,988			561,420	333,940
Clearing and other charges	876			3,316			229,338	382,994
General and administrative-other	166,771			63,266			592,090	262,131
Total general and administrative costs	1,813,972			1,263,844			5,150,947	3,895,984
Research and development costs
Total operating costs	1,813,972			1,263,844			5,150,947	3,895,984
Net operating loss	(2,428,217)			(2,039,248)			(4,137,131)	1,104,205
Other income:
Less: interest expense	183,625						459,875
Interest income	106,298			28,110			303,532	75,991
Net loss before income taxes	(2,505,544)			(2,011,138)			(4,293,474)	1,180,196
Income taxes								320,584
Net loss	(2,505,544)			(2,011,138)			(4,293,474)	859,612
Less net loss attributable to non-controlling interests
Net loss attributable to MDB Capital Holdings, LLC	(2,505,544)			(2,011,138)			(4,293,474)	859,612
Technology Development [Member]
Operating income:
Unrealized gain on investment securities, net (from our licensed broker dealer)
Fee income
Other operating income								70,769
Total operating income (loss), net								70,769
General and administrative costs:
Compensation	546,097			119,146			1,667,748	289,152
Operating expense, related party
Professional fees	445,532			92,506			991,998	301,244
Information technology	15,661			7,012			29,267	16,247
Clearing and other charges
General and administrative-other	56,941			145,243			197,304	208,203
Total general and administrative costs	1,064,231			363,907			2,886,317	814,846
Research and development costs	723,487			27,936			1,238,463	67,095
Total operating costs	1,787,718			391,843			4,124,780	881,941
Net operating loss	(1,787,718)			(391,843)			(4,124,780)	(811,172)
Other income:
Less: interest expense	45,568						77,066
Interest income	921						2,637	100
Net loss before income taxes	(1,832,365)			(391,843)			(4,199,209)	(811,072)
Income taxes				63,559			2,143	63,559
Net loss	(1,832,365)			(455,402)			(4,201,352)	(874,631)
Less net loss attributable to non-controlling interests	(705,057)			(177,853)			(1,630,383)	(341,631)
Net loss attributable to MDB Capital Holdings, LLC	(1,127,308)			(277,549)			(2,570,969)	(533,000)
Other [Member]
Operating income:
Unrealized gain on investment securities, net (from our licensed broker dealer)
Fee income
Other operating income
Total operating income (loss), net
General and administrative costs:
Compensation	3,769,702			425,564			11,165,560	981,827
Operating expense, related party	84,183			50,567			191,908	141,479
Professional fees	214,204			258,120			927,814	623,457
Information technology	25,504			14,326			61,169	58,688
Clearing and other charges
General and administrative-other	410,087			119,387			1,183,162	412,899
Total general and administrative costs	4,503,680			867,964			13,529,613	2,218,350
Research and development costs
Total operating costs	4,503,680			867,964			13,529,613	2,218,350
Net operating loss	(4,503,680)			(867,964)			(13,529,613)	(2,218,350)
Other income:
Less: interest expense
Interest income	401,099			148,190			1,168,757	472,388
Net loss before income taxes	(4,102,581)			(719,774)			(12,360,856)	(1,745,962)
Income taxes
Net loss	(4,102,581)			(719,774)			(12,360,856)	(1,745,962)
Less net loss attributable to non-controlling interests
Net loss attributable to MDB Capital Holdings, LLC	(4,102,581)			$ (719,774)			(12,360,856)	$ (1,745,962)
Eliminations [Member]
Operating income:
Unrealized gain on investment securities, net (from our licensed broker dealer)
Other operating income
Total operating income (loss), net
General and administrative costs:
Compensation
Operating expense, related party
Professional fees
Information technology
Clearing and other charges
General and administrative-other
Total general and administrative costs
Research and development costs
Total operating costs
Net operating loss
Other income:
Less: interest expense	(229,193)						(536,941)
Interest income	(229,193)						(536,941)
Net loss before income taxes
Income taxes
Net loss
Less net loss attributable to non-controlling interests
Net loss attributable to MDB Capital Holdings, LLC

Schedule of Equity and Non-Cont

Schedule of Equity and Non-Controlling Interests (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Non-controlling net loss	$ (7,735,433)	$ (3,008,461)	$ (19,225,299)	$ (1,419,350)
Net loss non-controlling interest	(705,057)	(177,853)	(1,630,383)	(341,631)
Prior period balance			7,250
Ending period balance	(814,573)		(814,573)
Invizyne [Member]
Non-controlling net loss			$ (4,201,352)	$ (874,631)
Weighted average non-controlling percentage			38.81%	39.06%
Net loss non-controlling interest			$ (1,630,383)	$ (341,631)
Prior period balance			7,250	468,665
Ownership change of non-controlling interest			198
Stock-based compensation			808,362	174,413
Ending period balance	$ (814,573)	$ 301,447	$ (814,573)	$ 301,447

Equity and Non-Controlling In_3

Equity and Non-Controlling Interests (Details Narrative) - shares	Sep. 30, 2024	Jul. 01, 2024	Dec. 31, 2023	Sep. 30, 2023
Class of Stock [Line Items]
Preferred stock, shares authorized	10,000,000		10,000,000
Preferred stock, shares issued	0		0
Preferred stock, shares outstanding	0		0
Invizyne [Member]
Class of Stock [Line Items]
Equity interest rate	60.94%			60.94%
MDB Minnesota One Inc [Member]
Class of Stock [Line Items]
Equity interest rate	67%	67%		0%
Invizyne [Member]
Class of Stock [Line Items]
Ownership interest rate	60.94%			60.94%
Non-controlling interest rate	39.06%			39.06%
MDB Minnesota One Inc [Member]
Class of Stock [Line Items]
Ownership interest rate	67%
Non-controlling interest rate	33%
MDB Minnesota One Inc [Member] | Weighted Average [Member]
Class of Stock [Line Items]
Ownership interest rate	62%
Common Class A [Member]
Class of Stock [Line Items]
Common stock, shares authorized	95,000,000		95,000,000
Common stock, shares, outstanding	4,295,632		4,295,632
Common stock, shares, issued	4,295,632		4,295,632
Common Class B [Member]
Class of Stock [Line Items]
Common stock, shares authorized	5,000,000		5,000,000
Common stock, shares, outstanding	5,000,000		5,000,000
Common stock, shares, issued	5,000,000		5,000,000

Summary of Restricted Stock Uni

Summary of Restricted Stock Unit, Time-Based and Performance-Based Activity (Details) - $ / shares	3 Months Ended	9 Months Ended
	Dec. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Time Based [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Restricted Stock Units, outstanding	3,675,000	3,675,000
Weighted Average Grant Date Fair Value, outstanding	$ 10	$ 10
Number of Restricted Stock Units, Granted		295,000
Weighted Average Grant Date Fair Value, Granted		$ 8.71
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, Forfeited		(100,000)
Weighted Average Grant Date Fair Value, Forfeited		$ 10
Number of Restricted Stock Units, Forfeited		100,000
Number of Restricted Stock Units, outstanding	3,675,000	3,870,000	3,675,000
Weighted Average Grant Date Fair Value, outstanding	$ 10	$ 9.90	$ 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, outstanding	2,000,000	2,000,000
Weighted Average Grant Date Fair Value, outstanding	$ 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, Forfeited
Weighted Average Grant Date Fair Value, Forfeited
Number of Restricted Stock Units, Forfeited
Number of Restricted Stock Units, outstanding	2,000,000	2,000,000	2,000,000
Weighted Average Grant Date Fair Value, outstanding	$ 7.91	$ 7.91	$ 7.91
Number of Restricted Stock Units, Restricted stock
Weighted Average Grant Date Fair Value, Restricted stock

Schedule of Stock Option Activi

Schedule of Stock Option Activity (Details) - $ / shares	3 Months Ended	9 Months Ended		12 Months Ended
	Dec. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Number of Shares, Stock option outstanding	585,620	1,042,687	533,680
Weighted Average Exercise Price, Stock option outstanding	$ 2.44	$ 1.43	$ 2.44
Weighted Average Remaining Contractual Life (in Years), Stock options outstanding	5 years 5 months 19 days	6 years 3 days	4 years 9 months 29 days	4 years 9 months 29 days
Number of Share, Granted	457,067	725,878	51,940
Weighted Average Exercise Price, Granted	$ 3.32	$ 7	$ 3.32
Weighted Average Remaining Contractual Life (in Years), Granted	7 years	7 years	7 years
Number of Share, Exercised		3,376
Weighted Average Exercise Price, Exercised
Number of Share, Expired		12,206
Weighted Average Exercise Price, Expired		$ 2.44
Number of Share, Exercised		(3,376)
Number of Share, Expired		(12,206)
Number of Share, Stock option outstanding	1,042,687	1,752,983	585,620	533,680
Weighted Average Exercise Price, Stock option outstanding	$ 1.43	$ 4.57	$ 2.44	$ 2.44
Number of Share, Stock option exercisable		638,144	288,959
Weighted Average Exercise Price, Stock option exercisable		$ 4.62	$ 2.52
Weighted Average Remaining Contractual Life (in Years), Stock options exercisable		6 years 3 days	4 years 6 months 14 days

Stock-Based Compensation (Detai

Stock-Based Compensation (Details Narrative) - USD ($)						3 Months Ended			5 Months Ended	9 Months Ended
	Feb. 01, 2024	Nov. 01, 2023	May 01, 2023	Apr. 19, 2022	Mar. 28, 2022	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Sep. 21, 2022	Sep. 30, 2024	Sep. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation										$ 11,717,587	$ 462,467
Stock options granted							457,067			725,878	51,940
Granted exercise price							$ 3.32			$ 7	$ 3.32
Exercisable term										6 years 3 days	4 years 6 months 14 days
2020 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation						$ 317,277		$ 61,336		$ 808,362	$ 174,440
Increase in grants of shares			3,116,351
Stock options granted	311,636	914,129	103,880							638,144
Granted exercise price	$ 1.66	$ 1.66	$ 1.66							$ 4.62
Exercisable term	7 years	7 years	7 years
Stock options vested term	5 years	5 years	5 years
Fair value common stock price per share	$ 1.66	$ 1.66	$ 1.66
Fair value assumptions exercise price per share	$ 1.66	$ 1.66	$ 1.66
Fair value assumptions expected term	5 years	5 years	5 years
Fair value assumptions contractual life	7 years	7 years	7 years
Fair value assumptions risk free interest rate	4.20%	4.67%	3.64%
Fair value assumptions expected volatility rate	95.85%	144.94%	121.70%
Annual dividends	$ 0	$ 0	$ 0
Aggregate intrinsic value, per share						$ 0				$ 0
Contractual term										6 years 3 days
Unrecognized stock-based compensation										$ 4,874,597
2020 Equity Incentive Plan [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock units, granted										1,877,664
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock units, granted			97,050	2,000,000	232,689				3,675,000
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 Shares 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.					These units will vest when 20% of the one-half of the total number of RSUs, by each individual person, on the thirteenth (13) month anniversary of the listing of the Class A Shares on a United States national exchange, then at a rate of 10% of one-half the number of RSUs each six months after the date of the initial vesting, until the last vesting on the fifth year anniversary of the Date of Grant, at which any previously unvested will fully vest. These RSUs were granted to officers, directors, employees, and contractors. As these RSUs do not begin to vest until the completion of an initial public offering by the Company, which occurred on September 20, 2023. On May 8, 2024, two officers forfeited 100,000 of their shares before the vesting of the shares, then between May 8, 2024 and June 17, 2024, an additional 295,000 RSUs were issued that will vest at a rate of 10% of one-half the number of RSUs each six months after the date of the initial grant date, until the last vesting on the fifth-year anniversary of the Date of Grant.
Stock-based compensation						$ 2,635,588				$ 7,651,316
Unrecognized stock-based compensation			$ 333,852		$ 788,705
Restricted stock units, per share			$ 1.66		$ 1.22
Restricted Stock Units (RSUs) [Member] | Private Placement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unrecognized stock-based compensation						26,844,415				26,844,415
Restricted Stock Units (RSUs) [Member] | Performance Or Market Vested Restricted Stock Units RSU [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Estimated unrecognized compensation expense						$ 11,256,771				$ 11,256,771
Restricted Stock Units RSU One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation								$ 1,113,573			$ 3,316,511

Schedule of Basic and Fully Dil

Schedule of Basic and Fully Diluted (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
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	$ (3,574,644)	$ (1,390,249)	$ (8,884,260)	$ (655,900)
Weighted average shares outstanding - basic	4,295,632	2,828,241	4,295,632	2,696,121
Weighted average shares outstanding - diluted	4,295,632	2,828,241	4,295,632	2,696,121
Net loss per share - basic	$ (0.83)	$ (0.49)	$ (2.07)	$ (0.24)
Net loss per share - diluted	$ (0.83)	$ (0.49)	$ (2.07)	$ (0.24)
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	$ (4,160,789)	$ (1,618,212)	$ (10,341,039)	$ (763,450)
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	$ (0.83)	$ (0.32)	$ (2.07)	$ (0.15)
Net loss per share - diluted	$ (0.83)	$ (0.32)	$ (2.07)	$ (0.15)

Earnings Per Share (Details Nar

Earnings Per Share (Details Narrative)	9 Months Ended
	Sep. 30, 2024 shares
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	35,144

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Related Party Transaction [Line Items]
Related party expenses			$ 1,115,200	$ 829,474
Operating expenses	$ 8,105,370	$ 2,523,651	22,805,340	$ 6,996,275
Customer liability account	$ 51,297		51,297
ENDRA [Member]
Related Party Transaction [Line Items]
Operating expenses			$ 110,958
Patent Vest Inc [Member]
Related Party Transaction [Line Items]
Investment ownership percentage	100%		100%

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)		3 Months Ended	9 Months Ended
	Apr. 17, 2019 USD ($) shares	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)
Loss Contingencies [Line Items]
Net capital		$ 5,787,743	$ 11,515,823
Aggregate indebtedness net capital amount			$ 7,034,937
Other commitments, description			0.60
Percentage of aggregate indebtedness			0.02
Aggregate indebtedness calculated amount			$ 0
Purchase of shares, value		17,444,659
Funding Agreement [Member]
Loss Contingencies [Line Items]
Purchase of shares, value	$ 5,000,000
Purchase of warrants | shares	197,628
Minimum [Member]
Loss Contingencies [Line Items]
Net capital			250,000
Public Ventures [Member]
Loss Contingencies [Line Items]
Net capital		$ 6,037,743	$ 11,765,823

Employee Benefit Plans (Details

Employee Benefit Plans (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Retirement Benefits [Abstract]
Employer contribution	$ 426,432	$ 391,960

Exclusive License Agreement (_2

Exclusive License Agreement (Invizyne) (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	Jun. 30, 2022	Sep. 30, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Payments for licensed products		$ 250,000
Cumulative net sales		$ 1,000,000
License Agreement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock issued during period shares		499,377
Repayment for sale of equity securities	$ 5,000,000	$ 5,000,000
Second [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Payments for licensed products		350,000
Cumulative net sales		$ 2,000,000

Schedule of Operating Lease Cos

Schedule of Operating Lease Cost (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Leases
Right-of-use assets	$ 2,062,015	$ 2,320,119
Operating lease liabilities	$ 2,181,780	$ 2,415,889
Weighted average remaining lease term in years	4 years 10 months 6 days	5 years 3 months 29 days
Weighted average discount rate	7.66%	7.40%
Cash paid for amounts included in the measurement of lease liabilities	$ 366,948	$ 206,837
Right-of-use assets obtained in exchange for lease liabilities		1,018,002
Operating lease cost	132,839	146,836
Short-Term Lease, Cost	258,104	275,589
Total operating lease costs	$ 390,943	$ 422,425

Schedule of Future payments Due

Schedule of Future payments Due Under Operating Lease (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Leases
Remainder of 2024	$ 124,676
2025	503,684
2026	516,001
2027	528,586
2028	541,674
Thereafter	451,600
Total	2,666,221
Less effects of discounting	(484,441)
Total operating lease liabilities	$ 2,181,780	$ 2,415,889

Leases (Details Narrative)

Leases (Details Narrative) - USD ($)		1 Months Ended
	Apr. 03, 2023	Oct. 31, 2023	Apr. 30, 2023	Jul. 01, 2022
Leases
Initial rent, per month	$ 14,371	$ 13,277		$ 12,556
Base rent, per month	$ 16,747	$ 15,391		$ 13,937
Annual operating cost increase percentage	2.50%	3%
Extension term of lease		12 months
Lease term			60 months	91 months
Option to extend		option to extend for 60 additional months

Income Taxes (Details Narrative

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

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	Nov. 14, 2024	Nov. 13, 2024
Invizyne Technologies Inc [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Ownership percentage	49%	61%