SharpLink Gaming 10-Q 14 Aug 24 2024 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2024	Aug. 14, 2024
Document Information [Line Items]
Entity Central Index Key	0001981535
Entity Registrant Name	SharpLink Gaming, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
Document Transition Report	false
Entity File Number	001-41962
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	87-4752260
Entity Address, Address Line One	333 Washington Avenue North, Suite 104
Entity Address, City or Town	Minneapolis
Entity Address, State or Province	MN
Entity Address, Postal Zip Code	55401
City Area Code	612
Local Phone Number	293-0619
Title of 12(b) Security	Common Stock
Trading Symbol	SBET
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	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		3,510,350

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Current Assets
Cash	$ 2,435,600	$ 2,487,481
Accounts receivable, net of allowance for credit losses of $0	329,896	415,119
Other Receivables	368,743	0
Unbilled receivables	0	12,000
Prepaid expenses and other current assets	329,784	383,295
Due from Rsports Interactive, Inc.	6,811	0
Current assets from discontinued operations	269,964	67,805,379
Total current assets	3,740,798	71,103,274
Equipment, net	6,168	8,792
Intangible assets, net	15,651	168,112
Total assets	3,762,617	71,280,178
Current Liabilities
Accounts payable and accrued expenses	711,436	1,463,699
Line of credit	0	6,345,978
Current portion of long-term debt	0	645,571
Current portion of convertible debenture, net of discount of $0 and $283,335, respectively, warrant discount of $0 and $831,746, respectively, accrued interest of $0 and $299,648, respectively	0	4,395,753
Current liabilities from discontinued operations	290,266	66,396,883
Total current liabilities	1,001,702	79,247,884
Long-Term Liabilities
Deferred tax liability	0	7,155
Debt, less current portion	0	1,424,908
Total liabilities	1,001,702	80,679,947
Commitments and Contingencies
Stockholders’ Equity
Common stock, $0.0001 par value; authorized shares 100,000,000; issued and outstanding shares: 3,507,808 and 2,863,734, respectively	343	572,770
Treasury stock, 90 common shares at cost	(29,000)	(29,000)
Additional paid-in capital	78,810,751	77,909,981
Accumulated deficit	(76,021,181)	(87,857,456)
Total stockholders’ equity (deficit)	2,760,915	(9,399,769)
Total liabilities and stockholders’ equity	3,762,617	71,280,178
Series A-1 Preferred Stock [Member]
Stockholders’ Equity
Preferred stock	1	1,440
Series B Preferred Stock [Member]
Stockholders’ Equity
Preferred stock	$ 1	$ 2,496

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Allowance for credit loss	$ 0	$ 0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares issued (in shares)	3,507,808	2,863,734
Common stock, shares outstanding (in shares)	3,507,808	2,863,734
Treasury stock, shares (in shares)	90	90
Series A-1 Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, authorized (in shares)	260,000	260,000
Preferred stock, issued (in shares)	7,202	7,202
Preferred stock, outstanding (in shares)	7,202	7,202
Preferred stock, liquidation preference	$ 116,997	$ 116,997
Series B Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, authorized (in shares)	370,000	370,000
Preferred stock, issued (in shares)	12,481	12,481
Preferred stock, outstanding (in shares)	12,481	12,481
Preferred stock, liquidation preference	$ 529,122	$ 529,122
Convertible Debenture [Member]
Debt discount	0	283,335
Warrant discount	0	831,746
Accrued interest	$ 0	$ 299,648

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenues	$ 981,272	$ 1,343,526	$ 1,957,218	$ 2,576,287
Cost of revenues	701,142	942,204	1,389,876	1,784,886
Gross profit	280,130	401,322	567,342	791,401
Operating expenses
Selling, general, and administrative expenses	1,484,680	2,136,936	3,456,755	4,182,270
Operating loss	(1,204,550)	(1,735,614)	(2,889,413)	(3,390,869)
Other income and expense
Interest income	15,931	5,429	32,028	11,242
Interest expense	(324)	(246,995)	(324,518)	(470,865)
Other income	297,387	0	297,387	0
Change in fair value of convertible debenture and warrant liabilities	17,996	(422,808)	255,819	(678,037)
Total other income (expense)	330,990	(664,374)	260,716	(1,137,660)
Net loss before income taxes	(873,560)	(2,399,988)	(2,628,697)	(4,528,529)
Income tax (expense)	(43,104)	(6,071)	(48,778)	(34,713)
Net loss from continuing operations	(916,664)	(2,406,059)	(2,677,475)	(4,563,242)
Net income (loss) from discontinued operations, net of tax	453,705	(1,035,099)	14,564,872	(1,701,662)
Net income (loss)	(462,959)	(3,441,158)	11,887,397	(6,264,904)
Numerator for basic and diluted net loss per share:
Net loss from continuing operations available to common stockholders	(916,664)	(2,455,391)	(2,722,094)	(4,613,523)
Net income (loss) from discontinued operations available to common stockholders	453,705	(1,035,099)	14,564,872	(1,701,662)
Net Income (Loss) Available to Common Stockholders, Basic	$ (462,959)	$ (3,490,490)	$ 11,842,778	$ (6,315,185)
Basic weighted average shares for continuing and discontinued operations (in shares)	3,392,504	2,813,900	3,250,306	2,813,900
Diluted weighted average shares for discontinued operations (in shares)	4,121,297	2,813,900	3,979,099	2,813,900
Net loss from continuing operations per share - basic (in dollars per share)	$ (0.27)	$ (0.87)	$ (0.84)	$ (1.64)
Net income (loss) from discontinued operations per share – basic (in dollars per share)	0.13	(0.37)	4.48	(0.6)
Net income (loss) per share - basic (in dollars per share)	(0.14)	(1.24)	3.64	(2.24)
Net loss from continuing operations per share - diluted (in dollars per share)	(0.27)	(0.87)	(0.84)	(1.64)
Net income (loss) from discontinued operations per share – diluted (in dollars per share)	0.11	(0.37)	3.66	(0.6)
Net income (loss) per share - diluted (in dollars per share)	$ (0.16)	$ (1.24)	$ 2.82	$ (2.24)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Prefunded Warrants [Member] Common Stock [Member]	Prefunded Warrants [Member] Preferred Stock [Member] Series A-1 Preferred Stock [Member]	Prefunded Warrants [Member] Preferred Stock [Member] Series B Preferred Stock [Member]	Prefunded Warrants [Member] Additional Paid-in Capital [Member]	Prefunded Warrants [Member] Treasury Stock, Common [Member]	Prefunded Warrants [Member] Retained Earnings [Member]	Prefunded Warrants [Member]	Alpha Warrants [member] Common Stock [Member]	Alpha Warrants [member] Preferred Stock [Member] Series A-1 Preferred Stock [Member]	Alpha Warrants [member] Preferred Stock [Member] Series B Preferred Stock [Member]	Alpha Warrants [member] Additional Paid-in Capital [Member]	Alpha Warrants [member] Treasury Stock, Common [Member]	Alpha Warrants [member] Retained Earnings [Member]	Alpha Warrants [member]	Common Stock [Member]	Preferred Stock [Member] Series A-1 Preferred Stock [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock, Common [Member]	Retained Earnings [Member]	Series B Preferred Stock [Member]	Total
Balance (in shares) at Dec. 31, 2022															2,688,541	6,630	12,481
Balance at Dec. 31, 2022															$ 537,731	$ 1,326	$ 2,496	$ 76,039,605	$ (29,000)	$ (73,565,641)		$ 2,986,517
Net loss															0	0	0	0	0	(2,823,746)		(2,823,746)
Stock-based compensation expense															0	0	0	152,034	0	0		152,034
Warrants issued															$ 0	$ 0	$ 0	1,174,229	0	0		1,174,229
Dividends on Series B preferred stock in Series A-1 preferred stock (in shares)																250	0
Dividends on Series B preferred stock in Series A-1 preferred stock																$ 50	$ 0	50	0	0		0
Dividends on Series B preferred stock in Series A-1 preferred stock																$ (50)	$ 0	(50)	0	0		0
Dividends on Series B preferred stock in Series A-1 preferred stock (in shares)																250	0
Balance (in shares) at Mar. 31, 2023															2,688,541	6,880	12,481
Balance at Mar. 31, 2023															$ 537,731	$ 1,376	$ 2,496	77,365,818	(29,000)	(76,389,387)		1,489,034
Balance (in shares) at Dec. 31, 2022															2,688,541	6,630	12,481
Balance at Dec. 31, 2022															$ 537,731	$ 1,326	$ 2,496	76,039,605	(29,000)	(73,565,641)		2,986,517
Net loss																						(6,264,904)
Deemed dividends on Series B preferred stock anti-dilutive provision																					$ (48,633)	(48,633)
Balance (in shares) at Jun. 30, 2023															2,688,541	7,130	12,481
Balance at Jun. 30, 2023															$ 537,731	$ 1,426	$ 2,496	77,582,031	(29,000)	(79,879,178)		(1,784,494)
Balance (in shares) at Mar. 31, 2023															2,688,541	6,880	12,481
Balance at Mar. 31, 2023															$ 537,731	$ 1,376	$ 2,496	77,365,818	(29,000)	(76,389,387)		1,489,034
Net loss															0	0	0	0	0	(3,441,158)		(3,441,158)
Stock-based compensation expense															$ 0	$ 0	$ 0	167,630	0	0		167,630
Dividends on Series B preferred stock in Series A-1 preferred stock (in shares)																250	0
Dividends on Series B preferred stock in Series A-1 preferred stock																$ 50	$ 0	50	0	0		0
Dividends on Series B preferred stock in Series A-1 preferred stock																$ (50)	$ 0	(50)	0	0		0
Deemed dividends on Series B preferred stock anti-dilutive provision																		48,633
Deemed dividends on Series B preferred stock anti-dilutive provision																				(48,633)	(48,633)
Dividends on Series B preferred stock in Series A-1 preferred stock (in shares)																250	0
Balance (in shares) at Jun. 30, 2023															2,688,541	7,130	12,481
Balance at Jun. 30, 2023															$ 537,731	$ 1,426	$ 2,496	77,582,031	(29,000)	(79,879,178)		(1,784,494)
Warrant exchange agreement - deemed dividend - Note 8																		48,633
Balance (in shares) at Dec. 31, 2023															2,863,734	7,202	12,481
Balance at Dec. 31, 2023															$ 572,770	$ 1,440	$ 2,496	77,909,981	(29,000)	(87,857,456)		(9,399,769)
Net loss															0	0	0	0	0	12,350,356		12,350,356
Stock-based compensation expense															0	0	0	42,152	0	0		42,152
Warrants issued	$ 0	$ 0	$ 0	$ 287,150	$ 0	$ 0	$ 287,150
Deemed dividends on Series B preferred stock anti-dilutive provision															$ 0	$ 0	$ 0	44,619	0	(44,619)		0
Balance (in shares) at Mar. 31, 2024															3,361,608	7,202	12,481
Balance at Mar. 31, 2024															$ 336	$ 1	$ 1	78,439,164	(29,000)	(75,558,222)		2,852,280
Domestication equity adjustment - Note 1															$ (572,476)	$ (1,439)	$ (2,495)	576,410	0	0		0
Shares issued for vested restricted stock (in shares)															75,000	0	0
Shares issued for vested restricted stock															$ 0	$ 0	$ 0	108,000	0	0		108,000
Issuance of common stock for exercise of warrants (in shares)															266,667	0	0
Issuance of common stock for exercise of warrants															$ 27	$ 0	$ 0	159,973	0	0		160,000
Warrant settlement agreement - Note 8															$ 0	$ 0	$ 0	(900,000)	0	0		(900,000)
Issuance of common stock for exchange of warrants - Note 8 (in shares)															156,207	0	0
Issuance of common stock for exchange of warrants - Note 8															$ 15	$ 0	$ 0	210,879	0	(6,503)		204,391
Warrant exchange agreement - deemed dividend - Note 8															$ 0	$ 0	$ 0	44,619	0	(44,619)		0
Balance (in shares) at Dec. 31, 2023															2,863,734	7,202	12,481
Balance at Dec. 31, 2023															$ 572,770	$ 1,440	$ 2,496	77,909,981	(29,000)	(87,857,456)		(9,399,769)
Net loss																						11,887,397
Deemed dividends on Series B preferred stock anti-dilutive provision																					0	(44,619)
Balance (in shares) at Jun. 30, 2024															3,507,808	7,202	12,481
Balance at Jun. 30, 2024															$ 343	$ 1	$ 1	78,810,751	(29,000)	(76,021,181)		2,760,915
Balance (in shares) at Mar. 31, 2024															3,361,608	7,202	12,481
Balance at Mar. 31, 2024															$ 336	$ 1	$ 1	78,439,164	(29,000)	(75,558,222)		2,852,280
Net loss															0	0	0	0	0	(462,959)		(462,959)
Stock-based compensation expense															$ 0	$ 0	$ 0	43,052	0	0		43,052
Deemed dividends on Series B preferred stock anti-dilutive provision																					$ 0
Balance (in shares) at Jun. 30, 2024															3,507,808	7,202	12,481
Balance at Jun. 30, 2024															$ 343	$ 1	$ 1	78,810,751	(29,000)	(76,021,181)		2,760,915
Shares issued for vested restricted stock (in shares)															75,000	0	0
Shares issued for vested restricted stock															$ 0	$ 0	$ 0	104,800	0	0		104,800
Shares sold for cash (in shares)															71,200	0	0
Shares sold for cash															$ 7	$ 0	$ 0	$ 71,349	$ 0	$ 0		$ 71,356
Warrant exchange amendment - Note 8								$ 0	$ 0	$ 0	$ 152,386	$ 0	$ 0	$ 152,386

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ (462,959)	$ 12,350,356	$ (3,441,158)	$ (2,823,746)	$ 11,887,397	$ (6,264,904)
Net income (loss) from discontinued operations, net of tax					14,564,872	(1,701,662)
Net loss from continuing operations	(916,664)		(2,406,059)		(2,677,475)	(4,563,242)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization					6,804	54,927
Amortization of loan costs					0	5,438
Amortization of debt discount					71,781	196,778
Amortization of prepaid stock issued for services					0	86,000
Change in fair value					(255,819)	678,037
Accrued interest on convertible debenture					0	130,192
Deferred tax expense					(7,155)	(62,218)
Stock-based compensation expense					73,163	136,498
Changes in assets and liabilities
Accounts receivable					97,223	(66,138)
Unbilled receivables					0	592
Other receivables					(368,743)	0
Due from Rsports Interactive, Inc.					(6,811)	0
Prepaid expenses and other current assets					195,042	(124,646)
Accounts payable and accrued expenses					(1,080,970)	609,596
Contract liabilities					0	148
Customer deposits and other current liabilities					0	85,284
Net cash provided by (used in) operating activities – continuing operations					(3,952,960)	(2,832,754)
Net cash used in operating activities - discontinued operations					(17,002,007)	(9,211,756)
Net cash used in operating activities					(20,954,967)	(12,044,510)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures for equipment					(1,719)	(10,978)
Proceeds from sale of intellectual property					150,000	0
Capital expenditures for internally developed software					0	(114,160)
Net cash used in investing activities – continuing operations					148,281	(125,138)
Net cash used in investing activities - discontinued operations					(18,857,834)	(343,206)
Net cash used for investing activities					(18,709,553)	(468,344)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible debenture and purchase warrants					(4,148,571)	4,000,000
Proceeds from sale of common stock					71,356	0
Proceeds from line of credit					550,000	0
Repayment of line of credit					(6,900,000)	0
Payments on long-term debt					(2,070,479)	(314,600)
Proceeds from exercise of warrants					160,000	0
Net cash generated by (used in) financing activities – continuing operations					(12,337,694)	3,685,400
Net cash generated by financing activities - discontinued operations					(5,835,352)	683,156
Net cash generated by (used in) financing activities					(18,173,046)	4,368,556
Net change in cash					(57,837,566)	(8,144,298)
Cash and restricted cash, beginning of period including discontinued operations		$ 60,441,130		$ 51,105,486	60,441,130	51,105,486	$ 51,105,486
Cash and restricted cash, end of period including discontinued operations	2,603,564		42,961,188		2,603,564	42,961,188	$ 60,441,130
Less cash from discontinued operations	(167,964)		(42,358,930)		(167,964)	(42,358,930)
Cash and restricted cash, end of period	$ 2,435,600		$ 602,258		2,435,600	602,258
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for interest					485,531	286,898
Cash paid for taxes					366,678	63,934
Extension of maturity of operating lease liability					0	77,742
NON-CASH FINANCING ACTIVITIES:
Settlement agreement, liability issued for warrants					(900,000)	0
Issuance of common stock in exchange of warrants					210,879	0
Issuance of common stock for vested restricted stock					212,800	0
Deemed Dividend					44,619	48,633
Warrant exchange agreement, issuance of pre-funded warrants					287,150	0
Warrant exchange amendment, revalue of strike price and removal of repurchase requirement					152,386	0
Discount on convertible debenture and purchase warrant					0	1,574,229
Dividends on Series B preferred stock in Series A-1 preferred stock					$ 0	$ 1,648

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	Note 1 Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared by SharpLink Gaming, Inc. (the “Company,” “SharpLink,” “we” or “our”), pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). In the opinion of the Company, the foregoing statements contain all adjustments, consisting only of normal recurring adjustments necessary to present fairly the financial position of the Company as of June 30, 2024 December 31, 2023 three six June 30, 2024 2023 December 31, 2023 may Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been omitted pursuant to rules and regulations of the SEC. Accordingly, the condensed consolidated financial statements do not December 31, 2023 10 March 29, 2024. Nature of Business SharpLink, a Delaware corporation, is an online performance marketing company that delivers unique fan activation solutions to its sportsbook and casino partners. Through its global affiliate marketing network, known as PAS.net, SharpLink drives qualified traffic and player acquisitions, retention and conversions to U.S. regulated sportsbooks and global casino gaming partners worldwide. In addition, SharpLink owns a performance marketing platform through which the Company owns and operates U.S. state-specific web domains designed to attract, acquire and drive local sports betting and casino traffic directly to its sportsbook and casino partners which are licensed to operate in each respective state. Prior to the sale of SharpLink’s Sports Gaming Client Services and SportsHub Gaming Network (“SHGN”) business units in January 2024 On January 18, 2024, Note 3 On February 13, 2024, June 14, 2023 July 24, 2023, December 6, 2023. February 14, 2024. As a result of the Domestication Merger, all SharpLink Israel ordinary shares outstanding immediately prior to the Domestication Merger automatically converted, on a one one one one The following represents the change in the par value based on the outstanding ordinary and preferred shares to common and preferred stock after the redomestication on February 13, 2024: Ordinary Shares Par value for ordinary shares at $0.20 as reported at February 13, 2024 $ 572,770 Par value for common stock at $0.0001 at February 13, 2024 294 Net change in par value — will be reflected in additional paid-in capital $ 572,476 Preferred Shares Par value for Series A-1 preferred stock at $0.20 par value as reported at February 13, 2024 $ 1,440 Par value for Series A-1 preferred stock at $0.0001 par value as reported at February 13, 2024 1 Net change in par value — will be reflected in additional paid-in capital $ 1,439 Par value for Series B preferred stock at $0.20 par value as reported at February 13, 2024 2,496 Par value for Series B preferred stock at $0.0001 par value at February 13, 2024 1 Net change in par value — will be reflected in additional paid-in capital $ 2,495 Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of SharpLink Gaming, Inc. and its wholly owned subsidiaries. All intercompany accounts and transactions between consolidated subsidiaries have been eliminated in consolidation. Reclassifications Certain amounts in prior periods have been reclassified to reflect the impact of the discontinued operations treatment in order to conform to the current period presentation. See Note 4. three June 30, 2024, one See Note 12 Functional Currency The Company’s functional and reporting currency is the U.S. dollar. Transactions in foreign currencies are recorded at the exchange rate prevailing on the date of the transaction. The resulting monetary assets and liabilities are translated into U.S. dollars at exchange rates prevailing on the subsequent balance sheet date. Revenue and expense components are translated to U.S. dollars at weighted-average exchange rates in effect during the period. Foreign currency transaction gains and losses resulting from remeasurement are recognized in other income and expenses within the condensed consolidated statements of operations. Reverse Share Split On April 23, 2023, one ten 1:10 2,688,541; one ten 1:10 Discontinued Operations In June 2022, December 31, 2022. June 30, 2024 December 31, 2023 In December 2023, In December 2023, C4 C4 On January 18, 2024, See Note 3 4. The Company has discontinued operations for the Sports Gaming Client Services and SportsHub Gaming Network businesses. See Note 4. The Company is in the process of closing its remaining legal entities in MTS in order to simplify its legal structure. Recently Issued Accounting Pronouncements Not In November 2023, 2023 07 280 other segment items other segment items 280 one 280. 2023 07 December 15, 2023 December 15, 2024, 280 not In December 2023, 2023 09 740 1 2 2023 09 2025 not not

Note 2 - Going Concern

Note 2 - Going Concern	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	Note 2 Going Concern During the three x June 30, 2024 2023 three June 30, 2023, six June 30, 2024 2023 In January 2024, See Note 8 We may not may may not may

Note 3 - Sale of Sports Gaming

Note 3 - Sale of Sports Gaming Client Services and SHGN	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Sale of Discontinued Operations [Text Block]	Note 3 Sale of Sports Gaming Client Services and SHGN On January 18, 2024, SLG1 On May 8, 2024, Further, in connection with the Sale of Business, SharpLink entered into a Post Closing Covenant Agreement (the “PCCA”) with the Buyer defining the post-closing terms and conditions relating to certain transfers and assignments of assets subsequent to the closing of the Sale of Business, including: ● Transferring control of all bank accounts held by the Targets to the Buyer; ● Transferring or cooperating with the application process for all state gaming licenses held by the Targets in connection with the change of control to the Buyer; ● Providing the Buyer with an accounting of all funds due to and from and any deferred revenue between Sports Technologies, LLC, SHGN and SharpLink, Inc.; ● Assigning to Buyer or its affiliates, or cause the counterparty to consent to, all contracts assumed by the Buyer or its affiliates on or subsequent to the closing based upon change of control provisions; and ● Assigning to Buyer or its affiliates all of its intellectual property rights purchased in the PA for the Acquired Subsidiaries or Targets. In accordance with the terms of the PCCA, SharpLink will complete all post-closing covenants following the closing as reasonably possible, with the exception of Seller covenants that are dependent on governmental authorities or governmental orders for completion, in which case it will use diligent, good faith efforts to cause the same to be completed as soon as practical. The $14.6 million gain was calculated by measuring the difference between the fair value of consideration received less the carrying amount of assets and liabilities sold in accordance with ASC 810. In the statement of cashflows for the six June 30, 2024 During the three six June 30, 2024 three six June 30, 2024,

Note 4 - Discontinued Operation

Note 4 - Discontinued Operations	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	Note 4 Discontinued Operations In accordance with ASC 205 20 205 20 45 10. Sale of Sports Gaming Client Services and SHGN As disclosed in Note 3, January 2024, January 18, 2024. Sale of MTS In June 2022, December 31, 2022. December 31, 2022. June 30, 2024 June 30, 2023 three June 30, 2024, July 2024. No During the three June 30, 2024, C4 In December 2023, C4 C4 Summary Reconciliation of Discontinued Operations For the Three Months Ended For the Three Months Ended For the Six Months Ended For the Six Months Ended June 30, 2024 June 30, 2023 June 30, 2024 June 30, 2023 Revenues $ 14,765 $ 1,913,831 $ 413,578 $ 4,071,461 Cost of Revenues 4,078 1,348,841 158,569 2,560,909 Gross Profit 10,687 564,990 255,009 1,510,552 Operating Expenses Selling, general, and administrative expenses 35,651 1,760,573 355,174 3,515,656 Operating Loss (24,964 ) (1,195,583 ) (100,165 ) (2,005,104 ) Interest income (9,651 ) 371,413 88,510 631,021 Other (expense) income 503,320 (76,644 ) 501,320 (76,644 ) Gain on sale of business - - 14,670,811 - Interest expense - (132,948 ) (9,027 ) (246,499 ) Total other income and expense 493,669 161,821 15,251,614 307,878 Income (loss) before income taxes 468,705 (1,033,762 ) 15,151,449 (1,697,226 ) Provision for income tax expenses 15,000 1,337 586,577 4,436 Income (loss) from discontinued operations $ 453,705 $ (1,035,099 ) $ 14,564,872 $ (1,701,662 ) The following table presents a reconciliation of the carrying amounts of major classes of assets and liabilities of the Company classified as discontinued operations as of June 30, 2024 December 31, 2023 June 30, December 31, 2024 2023 Carrying amounts of major classes of assets included as part of discontinued operations: Current assets Cash $ 167,964 $ 46,369,229 Restricted cash - 11,584,320 Accounts receivable, net of $0 allowance for credit losses - 738,739 Unbilled receivables - 9,447 Contract assets - 274,833 Deferred prize expense - 340,781 Prepaid expenses and other current assets 102,000 439,697 Investment, cost - 200,000 Equipment, net - 36,860 Right-of-use asset – operating lease - 250,194 Intangible assets, net - 2,260,351 Goodwill - 5,300,928 Total current assets $ 269,964 $ 67,805,379 June 30, December 31, 2024 2023 Carrying amounts of major classes of liability included as part of discontinued operations: Current Liabilities Accounts payable and accrued expenses 290,266 $ 1,123,105 Contract liabilities - 2,407,924 Prize liability - 6,475,400 Customer obligations - 50,249,095 Line of credit - 5,000,000 Current portion of long-term debt - 869,426 Current portion of lease liability - 251,898 Deferred tax liability - 20,035 Total current liabilities $ 290,266 $ 66,396,883

Note 5 - Additional Balance She

Note 5 - Additional Balance Sheet Information	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Additional Financial Information Disclosure [Text Block]	Note 5 Additional Balance Sheet Information Equipment, net Equipment consists of computers, furniture and fixtures and is presented net of accumulated depreciation from continuing operations for a net book value of $6,168 and $8,792 as of June 30, 2024 December 31, 2023 three June 30, 2024 2023 $4, 343 six June 30, 2024 2023 three June 30, 2024 2023 six June 30, 2024 2023. Intangible assets, net Intangible assets, net of accumulated amortization as of June 30, 2024 December 31, 2023 Weighted Average Amortization Period (Years) Cost, Net of Impairment Accumulated Amortization Net Balance, June 30, 2024 Acquired technology 3 $ 24,700 $ 9,049 $ 15,651 $ 24,700 $ 9,049 $ 15,651 Balance, December 31, 2023 Customer relationships 5 - 10 $ 208,124 $ 208,124 $ - Acquired technology 3 - 5 808,700 790,588 18,112 Software in development N/A 150,000 - 150,000 $ 1,166,824 $ 998,712 $ 168,112 Amortization expense from continuing operations on intangible assets for the three six June 30, 2024 three six June 30, 2024, three six June 30, 2023 $25,198 $47,660 $328,679 three six June 30, 2023, December 31, 2023 third first 2024.

Note 6 - Line of Credit

Note 6 - Line of Credit	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Short-Term Debt [Text Block]	Note 6 Line of Credit On February 13, 2023, December 31, 2023 February 26, 2025. December 31, 2023 January 2024, See Note 3.

Note 7 - Debt

Note 7 - Debt	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 7 Debt On January 31, 2022, January 31, 2027. On January 18, 2024, See Note 3

Note 8 - Convertible Debenture

Note 8 - Convertible Debenture and Warrant	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Convertible Debt [Text Block]	Note 8 Convertible Debenture at Fair Value The Company accounts for convertible debentures using an amortized cost model. The discount for warrants, the Original Issuance Discount (“OID”) and the initial allocation of fair value of compound derivatives reduce the initial carrying amount of the convertible notes. The carrying value is accredited to the stated principal amount at contractual maturity using the effective-interest method with a corresponding charge to interest expense. Debt discounts are presented on the condensed consolidated balance sheets as a direct deduction from the carrying amount of that related debt. The Company made an irrevocable election at the time of issuance of the Debenture to record the Debenture at its fair value (the “Fair Value Option”) with changes in fair value recorded through the Company’s condensed consolidated statements of operations within other income (expense) at each reporting period. The Fair Value Option provides the Company with a measurement basis election for financial instruments on an instrument-by-instrument basis. On February 14, 2023, February 15, 2023. five 1 No.: 333 271396 April 21, 2023, Commencing November 1, 2023 first February 15, 2026 ( may 80% five may The Debenture initially accrues interest at the rate of 8% per annum for the first 12 February 15, 2023, 12 may may not At the time of execution, on February 14, 2023, February 14, 2023 December 31, 2023, Pursuant to Section 8 one January 19, 2024, 8 January 19, 2024, Purchase Warrant On February 15, 2023, may February 15, 2023 February 15, 2028. five five April 14, 2023, In the event the Company, at any time while the Warrant is still outstanding, issues or grants any right to re-price ordinary shares or any type of securities giving rights to obtain ordinary shares at a price below exercise price, Alpha shall be extended full-ratchet anti-dilution protection on the Warrant (reduction in price, only, no not At the time of execution, the Company classified the Warrant as an equity contract and performed an initial fair value measurement. As the Warrant was issued with the sale of the Debenture, the value assigned to the Warrant was based on an allocation of proceeds, subject to the allocation to the Debenture. The Company recorded a debt discount for the Warrant of $1,174,229, based on the Black Scholes option-pricing model which was calculated independently of the fair value of the Debenture, and recorded the Warrant as additional paid-in capital in the condensed consolidated balance sheet as of December 31, 2023 The Warrant provides that in the event of a Fundamental Transaction, SharpLink, at Alpha’s option, would repurchase the Warrant from Alpha on the terms set forth in Section 3 2023 January 19, 2024, 3 Pursuant to Section 5 1 3 2023 June 30, 2024; ( not 2023 2023 On March 6, 2024, 2023 2023 six June 30, 2024 On June 30, 2024, 2023 June 29, 2024, six June 30, 2024 The fair value of the Warrant Repurchase balance and the Pre-Funded Warrant are estimated on the following dates using the Black Scholes option pricing model with the following assumptions: January 19, 2024 March 6, 2024 March 31, 2024 June 30, 2024 Expected volatility 112.98 % 90.90 % 87.36 % 88.06 % Expected dividends 0.00 % 0.00 % 0.00 % 0.00 % Expected term (years) 4.08 3.92 3.90 3.63 Risk-free rate 3.75 % 4.12 % 4.21 % 4.33 %

Note 9 - Fair Value

Note 9 - Fair Value	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 9 In accordance with fair value accounting guidance, the Company determines fair value based on the exchange price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As disclosed in Note 8 January 19, 2024 2023 March 6, 2024, 2023 2023 On June 30, 2024, 2023 June 30, 2024. Fair Value, December 31, 2023 $ 4,395,753 Principle and interest convertible debenture repayments (4,395,753 ) Issuance of warrant repurchase balance 900,000 Conversion of warrants to shares and pre-funded warrants (498,029 ) Change in fair value of warrant repurchase balance (231,589 ) Change in fair value of warrant amendment (17,996 ) Settlement of warrant liability due to amendment (152,386 ) Fair Value, June 30, 2024 $ - As disclosed in Note 8 The following table sets forth the Company’s consolidated financial assets and liabilities measured at fair value by level within the fair value hierarchy on December 31, 2023 Convertible Debenture Level I $ - Level II $ - Level III $ 4,395,753 Total $ 4,395,753 The following table presents a reconciliation of the beginning and ending balances of the Debenture measured at fair value on a recurring basis that uses significant unobservable inputs (Level 3 twelve December 31, 2023 Fair Value, December 31, 2022 $ - Issuance of convertible debenture 2,825,771 Accretion for discount for warrants 342,481 Accretion for discount for OID 116,667 Interest expense 299,648 Principle repayments (419,048 ) Change in fair value 1,230,234 Fair Value, December 31, 2023 $ 4,395,753 The fair value of the Debenture was determined using a Monte Carlo Simulation (“MCS”) which incorporates the probability and timing of the consummation of a Fundamental Transaction event and conversion of the Debenture as of the valuation date. The MCS implied a discount rate at issuance that resulted in a total value to the debenture and warrants that equated to the transaction proceeds. This discount rate was 50.0% at issuance and was calibrated to the December 31, 2023 Issuance - February 14, 2023 4.13 % Fair Value - December 31, 2023 1.29 % At inception, the Company valued the Debenture using a Monte Carlo Simulation model using the value of the underlying stock price of $3.50, exercise price of $8.75, expected dividend rate of 0%, risk-free interest rate of 3.96% and volatility of 40.0%. The Company estimated the term of the warrant to be 2.9 years. On December 31, 2023,

Note 10 - Warrants

Note 10 - Warrants	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Warrants [Text Block]	Note 10 In conjunction with the Convertible Debenture and Warrant issuance on February 14, 2023, November 19, 2021 February 14, 2023, November 19, 2021 February 15, 2023 December 31, 2023 On June 14, 2023, 1 333 272652 November 2021. 1 September 29, 2023. January 19, 2024, In conjunction with the Amendment to the Exchange Agreement on June 30, 2024, February 14, 2023 June 29, 2024, June 29, 2023 June 30, 2024. June 30, 2024. Following is a summary of the Company’s warrant activity for the six June 30, 2024 Number of Weighted Average Weighted Average Shares Exercise Price Per Share Remaining Life (Years) Outstanding as of December 31, 2023 1,158,015 $ 3.43 3.58 Previously issued regular warrants exchanged (723,893 ) 4.10 - Exchanged revalued warrants issued 723,893 - 7.35 Exercised (422,874 ) $ 1.89 - Outstanding as of June 30, 2024 735,141 $ 0.28 7.37 Following is a summary of the Company’s warrant activity for the six June 30, 2023 Number of Weighted Average Weighted Average Shares Exercise Price Per Share Remaining Life (Years) Outstanding as of December 31, 2022 464,046 $ 0.72 2.96 Previously issued regular warrants (266,667 ) (8.93 ) 0.52 Revalued regular warrants 266,667 0.12 0.52 Issued and vested 880,000 2.68 3.20 Outstanding as of June 30, 2023 1,344,046 $ 2.93 4.13

Note 11 - Stock Compensation

Note 11 - Stock Compensation	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	Note 11 Stock Options Option awards are generally granted with an exercise price equal to the market price of the Company’s Common Stock at the date of grant; those options generally vest based on three ten The Company granted 0 and 169,309 options for the six June 30, 2024 2023 $319,664 six June 30, 2024 2023 three June 30, 2024 2023 respectively The fair value of each option award is estimated on the date of grant using a Black Scholes option-pricing model. The Company uses historical option exercise and termination data to estimate the term the options are expected to be outstanding. The risk-free rate is based on the U.S. Treasury yield curve in effect at the time of grant. The expected dividend yield is calculated using historical dividend amounts and the stock price at the option issue date. The expected volatility is determined using the volatility of peer companies. The Company’s underlying stock has been publicly traded since the date of the MTS Merger. Subsequent to the MTS Merger, option grants made under the SharpLink, Inc. 2021 2020 not 2018 not The fair value of each stock option grant is estimated on the date of grant using the Black Scholes option pricing model with the following assumptions: June 30, 2024 June 30, 2023 Expected volatility 51.02 - 116.56 % 53.6 - 54.6 % Expected dividends 0 % 0 % Expected term (years) 5.0 - 6.0 5.6 - 5.9 Risk-free rate 0.40 - 4.33 % 3.4 - 4.1 % Fair value of Ordinary Shares on grant date $ 1.70 - 32.88 $ 1.7 - 34.40 The summary of activity under the plans as of June 30, 2024 six June 30, 2024 Weighted Weighted average average remaining Aggregate exercise contractual intrinsic Options Shares price term value Outstanding as of December 31, 2023 414,819 $ 8.79 7.7 $ 3,750 Granted - Exercised - Forfeited (102,772 ) 5.7 Expired (167,970 ) 8.8 Outstanding as of June 30, 2024 144,077 $ 10.97 7.9 $ 1,500 Exercisable as of June 30, 2024 89,149 $ 13.62 7.7 $ 1,500 The summary of activity under the plans as of June 30, 2023 six June 30, 2023 Weighted Weighted average average remaining Aggregate exercise contractual intrinsic Options Shares price term value Outstanding as of December 31, 2022 288,912 $ 1.14 7,750 Granted 169,309 5.23 Exercised - - Forfeited (7,111 ) 5.70 Expired (889 ) 5.70 Outstanding as of June 30, 2023 450,221 $ 4.97 9.1 7,450 Exercisable as of June 30, 2023 174,650 $ 7.17 8.6 7,450 Unamortized stock compensation expense of $270,105 will be amortized through 2026 Restricted Stock Units For the six June 30, 2024 2024. no 2023. Weighted Average Weighted Remaining Aggregate Average Grant Contractual Intrinsic Shares Date Fair Value Term Value Outstanding as of December 31, 2023 - $ - - Granted 300,000 1.40 - - Cancelled - - - - Vested and released (150,000 ) - - $ 3,200 Outstanding and unvested as of June 30, 2024 150,000 $ 1.40 3.78 - The Company recognized $212,800 as part of the total stock compensation expense related to RSU awards for the six June 30, 2024 June 30, 2024

Note 12 - Operating Segments

Note 12 - Operating Segments	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	Note 12 As of June 30, 2024, one During the three June 30, 2024 one The Affiliate Marketing Services segment operates a global affiliate network and performance marketing platform which owns and operates web domains designed to attract, acquire and retain sports betting and casino traffic directly to the Company’s licensed sportsbook and casino partners.. The Company earns a commission from sportsbooks and casino operators (cost per acquisition or a portion of net gaming revenues) on new depositors referred to them. . Summarized revenues by country in which the Company operated for the three six June 30, 2024 2023 For the three June 30, 2024 Affiliate Marketing Services United States $ 230,725 Rest of the World 750,547 Revenue $ 981,272 For the six June 30, 2024 Affiliate Marketing Services United States $ 438,726 Rest of the World 1,518,492 Revenue $ 1,957,218 For the three June 30, 2023 Affiliate Marketing Services United States $ 218,638 Rest of the World 1,124,888 Revenue $ 1,343,526 For the six June 30, 2023 Affiliate Marketing Services United States $ 443,123 Rest of the World 2,133,164 Revenue $ 2,576,287 The Company does not The Company’s Affiliate Marketing Services segment derives a significant portion of its revenues from several large customers. The table below presents the percentage of consolidated revenues derived from large customers: June 30, 2024 June 30, 2023 Customer A 37 % 39 % Customer B 22 % 35 %

Note 13 - Revenue Recognition

Note 13 - Revenue Recognition	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	Note 13 For the six June 30, 2024 2023 The Company’s assets and liabilities related to its contracts with customers were as follows: June 30, 2024 June 30, 2023 Accounts receivable $ 329,896 $ 507,011 Unbilled revenue $ - $ 11,408 The timing of revenue recognition may Payment terms and conditions vary by contract type, although terms generally include a requirement of payment within 30 not not

Note 14 - Income Taxes

Note 14 - Income Taxes	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 14 Income Taxes On a quarterly basis, we estimate our annual effective tax rate and record a quarterly income tax provision based on the anticipated rate. As the year progresses, we refine our estimate based on the facts and circumstances, including discrete events, by each tax jurisdiction. The effective tax rate for the six June 30, 2024 80% not We follow the authoritative guidance on accounting for and disclosure of uncertainty in tax positions which requires us to determine whether a tax position of the Company is more likely than not not 50% See Note 3 not not not June 30, 2024

Note 15 - Net Income (Loss) Per

Note 15 - Net Income (Loss) Per Share	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 15 Net Income (Loss) Per Share Basic net income (loss) per share is calculated by dividing net income (loss) available to common shareholders, adjusted for preferred stock discount accretion and dividends accrued on preferred stock, by the weighted-average number of common stock outstanding during the period excluding the effects of any potentially dilutive securities. Diluted net loss per share is computed similar to basic loss per share, except that the denominator is increased to include the number of additional common stock that would have been outstanding if potential shares of common stock had been issued if such additional common stock were dilutive. As the Company had a net loss from continuing operations and net income from discontinued operations for the three six June 30, 2024 Three Months Ended June 30, 2024 For the Six Months Ended June 30, 2024 Dilutive: Prefunded warrants 469,560 469,560 Regular warrants 254,233 254,233 MTS Warrants 2,500 2,500 MTS Stock options 2,500 2,500 Total Dilutive 728,793 728,793 Anti-Dilutive: Stock options 141,577 141,577 Series A-1 preferred stock 7,202 7,202 Series B preferred stock 12,481 12,481 MTS warrants 5,833 5,833 SportsHub warrants 3,015 3,015 Restricted Stock Units 150,000 150,000 Total Anti-dilutive 320,108 320,108 As the Company had net loss from continuing operations and discontinued operations for the three six June 30, 2023 June 30, 2023 Anti-Dilutive: Three Months Ended June 30, 2023 For the Six Months Ended June 30, 2023 Prefunded warrants 125,359 125,359 MTS warrants 2,500 2,500 MTS options 2,500 2,500 Stock options 447,721 447,721 Series A-1 preferred stock 7,130 7,130 Series B preferred stock 12,481 12,481 MTS warrants 5,833 5,833 Purchase warrants 880,000 880,000 Regular warrants 330,354 330,354 SportsHub warrants 3,015 3,015 Total Anti-dilutive 1,816,893 1,816,893 The calculation of the net income (loss) per share and weighted-average shares of the Company’s common stock outstanding for the periods presented are as follows: For the Three Months Ended June 30, For the Six Months Ended June 30, 2024 2023 2024 2023 Net loss from continuing operations $ (916,664 ) $ (2,406,059 ) $ (2,677,475 ) $ (4,563,242 ) Add/(Less): deemed dividend on warrant exchange agreement - - (44,619 ) - Less: deemed dividends on series B preferred stock - (48,633 ) - (48,633 ) Less: dividends on series B preferred stock - (699 ) - (1,648 ) Net loss from continuing operations available to common stockholders (916,664 ) (2,455,391 ) (2,722,094 ) (4,613,523 ) Net income (loss) from discontinued operations, net of tax, available to common stockholders 453,705 (1,035,099 ) 14,564,872 (1,701,662 ) Net income (loss) available to common stockholders $ (462,959 ) $ (3,490,490 ) $ 11,842,778 $ (6,315,185 ) Basic weighted-average shares for continuing and discontinued operations 3,392,504 2,813,900 3,250,306 2,813,900 Diluted weighted average shares for discontinued operations 4,121,297 2,813,900 3,979,099 2,813,900 Basic: Net (loss) from continuing operations per share $ (0.27 ) $ (0.87 ) $ (0.84 ) $ (1.64 ) Net income (loss) from discontinued operations per share 0.13 (0.37 ) 4.48 (0.60 ) Net income (loss) per share $ (0.14 ) $ (1.24 ) $ 3.64 $ (2.24 ) Fully Diluted: Net (loss) from continuing operations per share $ (0.27 ) $ (0.87 ) $ (0.84 ) $ (1.64 ) Net income (loss) from discontinued operations per share 0.11 (0.37 ) 3.66 (0.60 ) Net income (loss) per share $ (0.16 ) $ (1.24 ) $ 2.82 $ (2.24 )

Note 16 - Related Party Transac

Note 16 - Related Party Transactions	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 16 Related Party Transactions The Company uses Brown & Brown (“Brown”), which acquired Hays Companies, as an insurance broker. Brown is considered a related party as an executive of Brown previously served on the Board of Directors of SharpLink Israel. The Company paid $203,765 and $486,111 for the six June 30, 2024 2023 no The Company leased office space in Canton, Connecticut from CJEM, LLC (CJEM), which is owned by a former executive of the Company. The Company paid rent expense of $3,200 and $19,200 for the six June 30, 2024 2023 three June 30, 2024 2023,

Note 17 - Subsequent Events

Note 17 - Subsequent Events	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Subsequent Events [Text Block]	Note 17 Subsequent Events On July 11, 2024, no 5550 2 $1.00 180 January 7, 2025 180 $1.00 ten 180 may second 180 second no may On July 18, 2024, not not no

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]		5. OTHER INFORMATION None
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Changes in Stock Value [Table Text Block]	Ordinary Shares Par value for ordinary shares at $0.20 as reported at February 13, 2024 $ 572,770 Par value for common stock at $0.0001 at February 13, 2024 294 Net change in par value — will be reflected in additional paid-in capital $ 572,476 Preferred Shares Par value for Series A-1 preferred stock at $0.20 par value as reported at February 13, 2024 $ 1,440 Par value for Series A-1 preferred stock at $0.0001 par value as reported at February 13, 2024 1 Net change in par value — will be reflected in additional paid-in capital $ 1,439 Par value for Series B preferred stock at $0.20 par value as reported at February 13, 2024 2,496 Par value for Series B preferred stock at $0.0001 par value at February 13, 2024 1 Net change in par value — will be reflected in additional paid-in capital $ 2,495

Note 4 - Discontinued Operati_2

Note 4 - Discontinued Operations (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	For the Three Months Ended For the Three Months Ended For the Six Months Ended For the Six Months Ended June 30, 2024 June 30, 2023 June 30, 2024 June 30, 2023 Revenues $ 14,765 $ 1,913,831 $ 413,578 $ 4,071,461 Cost of Revenues 4,078 1,348,841 158,569 2,560,909 Gross Profit 10,687 564,990 255,009 1,510,552 Operating Expenses Selling, general, and administrative expenses 35,651 1,760,573 355,174 3,515,656 Operating Loss (24,964 ) (1,195,583 ) (100,165 ) (2,005,104 ) Interest income (9,651 ) 371,413 88,510 631,021 Other (expense) income 503,320 (76,644 ) 501,320 (76,644 ) Gain on sale of business - - 14,670,811 - Interest expense - (132,948 ) (9,027 ) (246,499 ) Total other income and expense 493,669 161,821 15,251,614 307,878 Income (loss) before income taxes 468,705 (1,033,762 ) 15,151,449 (1,697,226 ) Provision for income tax expenses 15,000 1,337 586,577 4,436 Income (loss) from discontinued operations $ 453,705 $ (1,035,099 ) $ 14,564,872 $ (1,701,662 ) June 30, December 31, 2024 2023 Carrying amounts of major classes of assets included as part of discontinued operations: Current assets Cash $ 167,964 $ 46,369,229 Restricted cash - 11,584,320 Accounts receivable, net of $0 allowance for credit losses - 738,739 Unbilled receivables - 9,447 Contract assets - 274,833 Deferred prize expense - 340,781 Prepaid expenses and other current assets 102,000 439,697 Investment, cost - 200,000 Equipment, net - 36,860 Right-of-use asset – operating lease - 250,194 Intangible assets, net - 2,260,351 Goodwill - 5,300,928 Total current assets $ 269,964 $ 67,805,379 June 30, December 31, 2024 2023 Carrying amounts of major classes of liability included as part of discontinued operations: Current Liabilities Accounts payable and accrued expenses 290,266 $ 1,123,105 Contract liabilities - 2,407,924 Prize liability - 6,475,400 Customer obligations - 50,249,095 Line of credit - 5,000,000 Current portion of long-term debt - 869,426 Current portion of lease liability - 251,898 Deferred tax liability - 20,035 Total current liabilities $ 290,266 $ 66,396,883

Note 5 - Additional Balance S_2

Note 5 - Additional Balance Sheet Information (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Weighted Average Amortization Period (Years) Cost, Net of Impairment Accumulated Amortization Net Balance, June 30, 2024 Acquired technology 3 $ 24,700 $ 9,049 $ 15,651 $ 24,700 $ 9,049 $ 15,651 Balance, December 31, 2023 Customer relationships 5 - 10 $ 208,124 $ 208,124 $ - Acquired technology 3 - 5 808,700 790,588 18,112 Software in development N/A 150,000 - 150,000 $ 1,166,824 $ 998,712 $ 168,112

Note 8 - Convertible Debentur_2

Note 8 - Convertible Debenture and Warrant (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Warrant Valuation Assumptions [Table Text Block]	January 19, 2024 March 6, 2024 March 31, 2024 June 30, 2024 Expected volatility 112.98 % 90.90 % 87.36 % 88.06 % Expected dividends 0.00 % 0.00 % 0.00 % 0.00 % Expected term (years) 4.08 3.92 3.90 3.63 Risk-free rate 3.75 % 4.12 % 4.21 % 4.33 %

Note 9 - Fair Value (Tables)

Note 9 - Fair Value (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Convertible Debt [Table Text Block]	Fair Value, December 31, 2023 $ 4,395,753 Principle and interest convertible debenture repayments (4,395,753 ) Issuance of warrant repurchase balance 900,000 Conversion of warrants to shares and pre-funded warrants (498,029 ) Change in fair value of warrant repurchase balance (231,589 ) Change in fair value of warrant amendment (17,996 ) Settlement of warrant liability due to amendment (152,386 ) Fair Value, June 30, 2024 $ - Fair Value, December 31, 2022 $ - Issuance of convertible debenture 2,825,771 Accretion for discount for warrants 342,481 Accretion for discount for OID 116,667 Interest expense 299,648 Principle repayments (419,048 ) Change in fair value 1,230,234 Fair Value, December 31, 2023 $ 4,395,753
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]	Convertible Debenture Level I $ - Level II $ - Level III $ 4,395,753 Total $ 4,395,753
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Issuance - February 14, 2023 4.13 % Fair Value - December 31, 2023 1.29 %

Note 10 - Warrants (Tables)

Note 10 - Warrants (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Number of Weighted Average Weighted Average Shares Exercise Price Per Share Remaining Life (Years) Outstanding as of December 31, 2023 1,158,015 $ 3.43 3.58 Previously issued regular warrants exchanged (723,893 ) 4.10 - Exchanged revalued warrants issued 723,893 - 7.35 Exercised (422,874 ) $ 1.89 - Outstanding as of June 30, 2024 735,141 $ 0.28 7.37 Number of Weighted Average Weighted Average Shares Exercise Price Per Share Remaining Life (Years) Outstanding as of December 31, 2022 464,046 $ 0.72 2.96 Previously issued regular warrants (266,667 ) (8.93 ) 0.52 Revalued regular warrants 266,667 0.12 0.52 Issued and vested 880,000 2.68 3.20 Outstanding as of June 30, 2023 1,344,046 $ 2.93 4.13

Note 11 - Stock Compensation (T

Note 11 - Stock Compensation (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	June 30, 2024 June 30, 2023 Expected volatility 51.02 - 116.56 % 53.6 - 54.6 % Expected dividends 0 % 0 % Expected term (years) 5.0 - 6.0 5.6 - 5.9 Risk-free rate 0.40 - 4.33 % 3.4 - 4.1 % Fair value of Ordinary Shares on grant date $ 1.70 - 32.88 $ 1.7 - 34.40
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Weighted Weighted average average remaining Aggregate exercise contractual intrinsic Options Shares price term value Outstanding as of December 31, 2023 414,819 $ 8.79 7.7 $ 3,750 Granted - Exercised - Forfeited (102,772 ) 5.7 Expired (167,970 ) 8.8 Outstanding as of June 30, 2024 144,077 $ 10.97 7.9 $ 1,500 Exercisable as of June 30, 2024 89,149 $ 13.62 7.7 $ 1,500 Weighted Weighted average average remaining Aggregate exercise contractual intrinsic Options Shares price term value Outstanding as of December 31, 2022 288,912 $ 1.14 7,750 Granted 169,309 5.23 Exercised - - Forfeited (7,111 ) 5.70 Expired (889 ) 5.70 Outstanding as of June 30, 2023 450,221 $ 4.97 9.1 7,450 Exercisable as of June 30, 2023 174,650 $ 7.17 8.6 7,450
Share-Based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]	Weighted Average Weighted Remaining Aggregate Average Grant Contractual Intrinsic Shares Date Fair Value Term Value Outstanding as of December 31, 2023 - $ - - Granted 300,000 1.40 - - Cancelled - - - - Vested and released (150,000 ) - - $ 3,200 Outstanding and unvested as of June 30, 2024 150,000 $ 1.40 3.78 -

Note 12 - Operating Segments (T

Note 12 - Operating Segments (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Affiliate Marketing Services United States $ 230,725 Rest of the World 750,547 Revenue $ 981,272 Affiliate Marketing Services United States $ 438,726 Rest of the World 1,518,492 Revenue $ 1,957,218 Affiliate Marketing Services United States $ 218,638 Rest of the World 1,124,888 Revenue $ 1,343,526 Affiliate Marketing Services United States $ 443,123 Rest of the World 2,133,164 Revenue $ 2,576,287
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]	June 30, 2024 June 30, 2023 Customer A 37 % 39 % Customer B 22 % 35 %

Note 13 - Revenue Recognition (

Note 13 - Revenue Recognition (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	June 30, 2024 June 30, 2023 Accounts receivable $ 329,896 $ 507,011 Unbilled revenue $ - $ 11,408

Note 15 - Net Income (Loss) P_2

Note 15 - Net Income (Loss) Per Share (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Three Months Ended June 30, 2024 For the Six Months Ended June 30, 2024 Dilutive: Prefunded warrants 469,560 469,560 Regular warrants 254,233 254,233 MTS Warrants 2,500 2,500 MTS Stock options 2,500 2,500 Total Dilutive 728,793 728,793 Anti-Dilutive: Stock options 141,577 141,577 Series A-1 preferred stock 7,202 7,202 Series B preferred stock 12,481 12,481 MTS warrants 5,833 5,833 SportsHub warrants 3,015 3,015 Restricted Stock Units 150,000 150,000 Total Anti-dilutive 320,108 320,108 Anti-Dilutive: Three Months Ended June 30, 2023 For the Six Months Ended June 30, 2023 Prefunded warrants 125,359 125,359 MTS warrants 2,500 2,500 MTS options 2,500 2,500 Stock options 447,721 447,721 Series A-1 preferred stock 7,130 7,130 Series B preferred stock 12,481 12,481 MTS warrants 5,833 5,833 Purchase warrants 880,000 880,000 Regular warrants 330,354 330,354 SportsHub warrants 3,015 3,015 Total Anti-dilutive 1,816,893 1,816,893
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Three Months Ended June 30, For the Six Months Ended June 30, 2024 2023 2024 2023 Net loss from continuing operations $ (916,664 ) $ (2,406,059 ) $ (2,677,475 ) $ (4,563,242 ) Add/(Less): deemed dividend on warrant exchange agreement - - (44,619 ) - Less: deemed dividends on series B preferred stock - (48,633 ) - (48,633 ) Less: dividends on series B preferred stock - (699 ) - (1,648 ) Net loss from continuing operations available to common stockholders (916,664 ) (2,455,391 ) (2,722,094 ) (4,613,523 ) Net income (loss) from discontinued operations, net of tax, available to common stockholders 453,705 (1,035,099 ) 14,564,872 (1,701,662 ) Net income (loss) available to common stockholders $ (462,959 ) $ (3,490,490 ) $ 11,842,778 $ (6,315,185 ) Basic weighted-average shares for continuing and discontinued operations 3,392,504 2,813,900 3,250,306 2,813,900 Diluted weighted average shares for discontinued operations 4,121,297 2,813,900 3,979,099 2,813,900 Basic: Net (loss) from continuing operations per share $ (0.27 ) $ (0.87 ) $ (0.84 ) $ (1.64 ) Net income (loss) from discontinued operations per share 0.13 (0.37 ) 4.48 (0.60 ) Net income (loss) per share $ (0.14 ) $ (1.24 ) $ 3.64 $ (2.24 ) Fully Diluted: Net (loss) from continuing operations per share $ (0.27 ) $ (0.87 ) $ (0.84 ) $ (1.64 ) Net income (loss) from discontinued operations per share 0.11 (0.37 ) 3.66 (0.60 ) Net income (loss) per share $ (0.16 ) $ (1.24 ) $ 2.82 $ (2.24 )

Note 1 - Basis of Presentatio_2

Note 1 - Basis of Presentation (Details Textual)	Apr. 23, 2023 $ / shares shares	Jun. 30, 2024 $ / shares shares	May 08, 2024 USD ($)	Jan. 18, 2024 USD ($)	Dec. 31, 2023 $ / shares shares	Apr. 23, 2023 ₪ / shares shares	Apr. 22, 2023 $ / shares shares	Apr. 22, 2023 ₪ / shares shares
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares		$ 0.0001			$ 0.0001
Share Price (in ILS per share) | (per share)	$ 0.2					₪ 0.6	$ 0.02	₪ 0.06
Common Stock, Shares, Outstanding (in shares) | shares	2,688,541	3,507,808			2,863,734	2,688,541	26,881,244	26,881,244
Common Stock, Shares Authorized (in shares) | shares	9,290,000					9,290,000	92,900,000	92,900,000
Sports Technologies, LLC, SHGN and Holdings Quinn, LLC [Member] | RSports Interactive, Inc. [Member]
Disposal Group, Including Discontinued Operation, Consideration			$ 22,500,000	$ 22,500,000
Disposal Group, Including Discontinued Operation, Cash and Cash Equivalents				18,857,834
Disposal Group, Including Discontinued Operation, Consideration, Gross			41,357,834	41,357,834
Disposal Group, Including Discontinued Operation, Customer Deposits Liability			36,959,573	36,959,573
Disposal Group, Including Discontinued Operation, Deferred Revenue, Current			$ 4,888,704	$ 4,888,704
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	10
SharpLink US [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares		$ 0.0001

Note 1 - Basis of Presentatio_3

Note 1 - Basis of Presentation - Changes to Stock Value (Details) - USD ($)	Jun. 30, 2024	Feb. 13, 2024	Dec. 31, 2023
Common stock	$ 343	$ 572,770	$ 572,770
Net change in par value — will be reflected in additional paid-in capital		572,476
Series A-1 Preferred Stock [Member]
Preferred stock	1	1,440	1,440
Net change in par value — will be reflected in additional paid-in capital		1,439
Series B Preferred Stock [Member]
Preferred stock	$ 1	2,496	$ 2,496
Net change in par value — will be reflected in additional paid-in capital		2,495
Before Stock Split [Member]
Common stock		294
Before Stock Split [Member] | Series A-1 Preferred Stock [Member]
Preferred stock		1
Before Stock Split [Member] | Series B Preferred Stock [Member]
Preferred stock		$ 1

Note 1 - Basis of Presentatio_4

Note 1 - Basis of Presentation - Changes to Stock Value (Details) (Parentheticals) - $ / shares	Jun. 30, 2024	Dec. 31, 2023
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Series A-1 Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	0.0001	0.0001
Series B Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001

Note 2 - Going Concern (Details

Note 2 - Going Concern (Details Textual) - USD ($)			3 Months Ended		6 Months Ended		12 Months Ended
	Jan. 18, 2024	Feb. 15, 2023	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	May 08, 2024
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent			$ (916,664)	$ (2,406,059)	$ (2,677,475)	$ (4,563,242)
Net Cash Provided by (Used in) Operating Activities, Continuing Operations					$ (3,952,960)	$ (2,832,754)
Convertible Debenture [Member]
Debt Instrument, Redemption Price, Percentage	110%	110%
Repayments of Convertible Debt	$ 4,484,230						$ 419,048
RSports Interactive, Inc. [Member] | Sports Technologies, LLC, SHGN and Holdings Quinn, LLC [Member]
Disposal Group, Including Discontinued Operation, Consideration	22,500,000							$ 22,500,000
Platinum Bank [Member]
Repayments of Debt	$ 14,836,625

Note 3 - Sale of Sports Gamin_2

Note 3 - Sale of Sports Gaming Client Services and SHGN (Details Textual) - RSports Interactive, Inc. [Member] - Sports Technologies, LLC, SHGN and Holdings Quinn, LLC [Member] - USD ($)		3 Months Ended	6 Months Ended
	May 08, 2024	Jun. 30, 2024	Jun. 30, 2024	Jan. 18, 2024
Disposal Group, Including Discontinued Operation, Consideration	$ 22,500,000			$ 22,500,000
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax	14,600,000
Disposal Group, Including Discontinued Operation, Consideration, Gross	41,357,834			41,357,834
Disposal Group, Including Discontinued Operation, Customer Deposits Liability	36,959,573			36,959,573
Disposal Group, Including Discontinued Operation, Deferred Revenue, Current	$ 4,888,704			$ 4,888,704
Discontinued Operation, Intra-Entity Amounts, Discontinued Operation after Disposal, Revenue		$ 70,420	$ 93,597
Discontinued Operation, Intra-Entity Amounts, Discontinued Operation after Disposal, Expense		$ 21,588	$ 53,154

Note 4 - Discontinued Operati_3

Note 4 - Discontinued Operations (Details Textual)	3 Months Ended
	Jun. 30, 2024 USD ($)
Earnout Consideration Receivable From Sale of Business	$ 297,387
Write Off of Acquisition Related Costs	$ 400,669

Note 4 - Discontinued Operati_4

Note 4 - Discontinued Operations - Summary of Discontinued Operations (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Total current assets	$ 269,964		$ 269,964		$ 67,805,379
Total current liabilities	290,266		290,266		66,396,883
C4 Technology [Member]
Revenues	14,765	$ 1,913,831	413,578	$ 4,071,461
Cost of Revenues	4,078	1,348,841	158,569	2,560,909
Gross Profit	10,687	564,990	255,009	1,510,552
Selling, general, and administrative expenses	35,651	1,760,573	355,174	3,515,656
Operating Loss	(24,964)	(1,195,583)	(100,165)	(2,005,104)
Interest income		371,413	88,510	631,021
Other (expense) income	503,320	(76,644)	501,320	(76,644)
Gain on sale of business	0	0	14,670,811	0
Interest expense		(132,948)	(9,027)	(246,499)
Total other income and expense	493,669	161,821	15,251,614	307,878
Income (loss) before income taxes	468,705	(1,033,762)	15,151,449	(1,697,226)
Provision for income tax expenses	15,000	1,337	586,577	4,436
Income (loss) from discontinued operations	453,705	$ (1,035,099)	14,564,872	$ (1,701,662)
Disposal Group, Including Discontinued Operation, Cash and Cash Equivalents	167,964		167,964		46,369,229
Restricted cash	0		0		11,584,320
Accounts receivable, net of $0 allowance for credit losses	0		0		738,739
Unbilled receivables	0		0		9,447
Contract assets	0		0		274,833
Deferred prize expense	0		0		340,781
Prepaid expenses and other current assets	102,000		102,000		439,697
Investment, cost	0		0		200,000
Equipment, net	0		0		36,860
Right-of-use asset – operating lease	0		0		250,194
Intangible assets, net	0		0		2,260,351
Goodwill	0		0		5,300,928
Total current assets	269,964		269,964		67,805,379
Accounts payable and accrued expenses	290,266		290,266		1,123,105
Contract liabilities	0		0		2,407,924
Prize liability	0		0		6,475,400
Customer obligations	0		0		50,249,095
Line of credit	0		0		5,000,000
Current portion of long-term debt	0		0		869,426
Current portion of lease liability	0		0		251,898
Deferred tax liability	0		0		20,035
Total current liabilities	$ 290,266		$ 290,266		$ 66,396,883

Note 5 - Additional Balance S_3

Note 5 - Additional Balance Sheet Information (Details Textual) - USD ($)	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Property, Plant and Equipment, Net	$ 6,168			$ 6,168		$ 8,792
Depreciation	2,140		$ 3,006	4,343	$ 5,907
Amortization of Intangible Assets	1,230		167,118	2,461
Proceeds from Sale of Intangible Assets				150,000	0
Computer Software, Intangible Asset [Member]
Proceeds from Sale of Intangible Assets		$ 150,000
Affiliate Marketing Services - International [Member]
Impairment of Intangible Assets (Excluding Goodwill)						$ 849,565
Discontinued Operations [Member]
Depreciation	0		$ 2,381	1,044	$ 9,507
Amortization of Intangible Assets	$ 0			$ 23,469

Note 5 - Additional Balance S_4

Note 5 - Additional Balance Sheet Information -Schedule of Intangible Assets (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Cost, net of impairment	$ 24,700	$ 1,166,824
Accumulated amortization	9,049	998,712
Intangible assets, net	15,651	168,112
Technology-Based Intangible Assets [Member]
Cost, net of impairment	24,700	808,700
Accumulated amortization	9,049
Intangible assets, net	$ 15,651	$ 18,112
Technology-Based Intangible Assets [Member] | Minimum [Member]
Weighted-average amortization period (Year)		3 years
Technology-Based Intangible Assets [Member] | Maximum [Member]
Weighted-average amortization period (Year)		5 years
Customer Relationships [Member]
Cost, net of impairment		$ 208,124
Accumulated amortization		208,124
Intangible assets, net		$ 0
Customer Relationships [Member] | Minimum [Member]
Weighted-average amortization period (Year)		5 years
Customer Relationships [Member] | Maximum [Member]
Weighted-average amortization period (Year)		10 years
Software Development Costs [Member]
Cost, net of impairment		$ 150,000
Intangible assets, net		$ 150,000

Note 6 - Line of Credit (Detail

Note 6 - Line of Credit (Details Textual) - Revolving Credit Facility [Member] - USD ($)	Dec. 31, 2023	Feb. 13, 2023
Line of Credit Facility, Interest Rate at Period End		9%
Long-Term Line of Credit	$ 6,350,000	$ 7,000,000

Note 7 - Debt (Details Textual)

Note 7 - Debt (Details Textual) - Term Loan Agreement With Platinum Bank [Member]	Jan. 31, 2022 USD ($)
Debt Instrument, Face Amount	$ 3,250,000
Debt Instrument, Interest Rate, Stated Percentage	4%
Debt Instrument, Periodic Payment	$ 59,854
Debt Issuance Costs, Net	$ 25,431

Note 8 - Convertible Debentur_3

Note 8 - Convertible Debenture and Warrant (Details Textual) - USD ($)				3 Months Ended	6 Months Ended			11 Months Ended	12 Months Ended	15 Months Ended
	Jun. 30, 2024	Jan. 18, 2024	Feb. 15, 2023	Jun. 30, 2024	Jun. 30, 2024	Jun. 29, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2023	Feb. 15, 2023	Feb. 15, 2025	Mar. 06, 2024	Feb. 15, 2024	Feb. 14, 2024	Nov. 01, 2023	Jun. 14, 2023	Apr. 21, 2023	Apr. 13, 2023	Feb. 14, 2023	Dec. 31, 2022	Nov. 19, 2021
Proceeds from Convertible Debt					$ (4,148,571)		$ 4,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 0.28			$ 0.28	$ 0.28		$ 2.93	$ 3.43	$ 3.43											$ 0.72
Deemed Dividends					$ (44,619)		$ (48,633)
Common Stock Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)			880,000							880,000		156,207
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)			$ 8.75							$ 8.75								$ 4.0704
Class of Warrant or Right, Exercise Price Reset, Approval Percentage			19.99%							19.99%
Class of Warrant or Right, Beneficial Ownership Percentage			9.99%							9.99%
Class of Warrants or Rights, Unamortized Discount			$ 1,174,229							$ 1,174,229
Class of Warrant or Right, Debt or Equity Issuance to Trigger Repurchase			3,000,000							3,000,000
Warrants and Rights Outstanding			$ 900,000							900,000		$ 170,636
Deemed Dividends				$ 44,619
Fair Value Adjustment of Warrants						$ 17,996				$ 1,206,771
Increase (Decrease) in Derivative Liabilities	$ (152,386)
Prefunded Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)												469,560
Alpha Warrants [member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)																266,667
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 0.0001			$ 0.0001	$ 0.0001	$ 0.0001						$ 4.07		$ 4.07					$ 0.6		$ 45
Warrants and Rights Outstanding												$ 254,233
Convertible Debenture [Member]
Debt Instrument, Interest Rate, Stated Percentage			8%							8%			10%
Debt Instrument, Original Issue Discount			10%							10%
Debt Instrument, Face Amount			$ 4,400,000							$ 4,400,000
Proceeds from Convertible Debt			$ 4,000,000
Debt Instrument, Convertible, Conversion Price (in dollars per share)			$ 7							$ 7							$ 4.1772
Debt Instrument, Monthly Redemption Amount															$ 209,524
Debt Instrument, Convertible, Beneficial Ownership Percentage			9.99%							9.99%
Debt Instrument, Unamortized Discount			$ 400,000							$ 400,000
Change in Fair Value of Convertible Debt								$ 255,229	$ 1,230,234
Interest Expense, Debt								16,667	299,648
Debt Instrument, Covenant, Subsequent Default, Percent of Assets Disposed of			33%							33%
Debt Instrument, Redemption Price, Percentage		110%	110%
Debt Instrument, Redemption Amount			$ 4,484,230							$ 4,484,230
Class of Warrants or Rights, Unamortized Discount	$ 0			$ 0	$ 0			$ 831,746	$ 831,746
Convertible Debenture [Member] | Forecast [Member]
Debt Instrument, Interest Rate, Stated Percentage											12%
Convertible Debenture [Member] | Minimum [Member]
Debt Instrument, Convertible, Conversion Price (in dollars per share)																	$ 3

Note 8 - Convertible Debentur_4

Note 8 - Convertible Debenture and Warrant - Schedule of Warrant Valuation Assumptions (Details)	Jun. 30, 2024	Jun. 29, 2024	Mar. 31, 2024	Mar. 06, 2024	Jan. 19, 2024	Feb. 14, 2023
Measurement Input, Price Volatility [Member]
Warrants, measurement input	0.8806	0.8806	0.8736	0.909	1.1298	0.5257
Measurement Input, Expected Dividend Rate [Member]
Warrants, measurement input	0	0	0	0	0	0
Measurement Input, Expected Term [Member]
Warrants, measurement input	3.63		3.9	3.92	4.08	2.9
Measurement Input, Risk Free Interest Rate [Member]
Warrants, measurement input	0.0433	0.0433	0.0421	0.0412	0.0375	0.0404

Note 9 - Fair Value (Details Te

Note 9 - Fair Value (Details Textual)	Jun. 30, 2024 USD ($) $ / shares	Jun. 29, 2024 $ / shares	Mar. 06, 2024 USD ($) $ / shares shares	Feb. 14, 2024 $ / shares	Jan. 19, 2024 USD ($)	Dec. 31, 2023 $ / shares	Jun. 30, 2023 $ / shares	Jun. 14, 2023 shares	Apr. 13, 2023 $ / shares	Feb. 15, 2023 USD ($) $ / shares shares	Feb. 14, 2023 $ / shares	Dec. 31, 2022 $ / shares	Nov. 19, 2021 $ / shares
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares	$ 0.28					$ 3.43	$ 2.93					$ 0.72
Convertible Debenture [Member] | Measurement Input, Discount Rate [Member]
Debt Instrument, Measurement Input						0.50
Convertible Debenture [Member] | Measurement Input, Share Price [Member]
Debt Instrument, Measurement Input										3.5
Convertible Debenture [Member] | Measurement Input, Exercise Price [Member]
Debt Instrument, Measurement Input										8.75
Convertible Debenture [Member] | Measurement Input, Expected Dividend Rate [Member]
Debt Instrument, Measurement Input						0				0
Convertible Debenture [Member] | Measurement Input, Risk Free Interest Rate [Member]
Debt Instrument, Measurement Input						0.056				0.0396
Convertible Debenture [Member] | Measurement Input, Price Volatility [Member]
Debt Instrument, Measurement Input										0.40
Convertible Debenture [Member] | Measurement Input, Expected Term [Member]
Debt Instrument, Measurement Input										2.9
Warrant Repurchase [Member]
Warrants and Rights Outstanding			$ 900,000		$ 900,000
Common Stock Warrants [Member]
Warrants and Rights Outstanding			$ 170,636							$ 900,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares			156,207							880,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares									$ 4.0704	$ 8.75
Prefunded Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares			469,560
Alpha Warrants [member]
Warrants and Rights Outstanding			$ 254,233
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares								266,667
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares	$ 0.0001	$ 0.0001	$ 4.07	$ 4.07							$ 0.6		$ 45
Derivative Liability	$ 0

Note 9 - Fair Value - Schedule

Note 9 - Fair Value - Schedule of Convertible Debt (Details) - USD ($)		6 Months Ended		11 Months Ended	12 Months Ended
	Jan. 18, 2024	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2023
Conversion of warrants to shares and pre-funded warrants		$ (160,000)	$ 0
Change in fair value of warrant amendment		(17,996)
Settlement of warrant liability due to amendment		(152,386)
Accretion for discount for OID		71,781	196,778
Convertible Debenture [Member]
Fair Value, December 31, 2023		4,395,753	$ 0		$ 0
Principle and interest convertible debenture repayments	$ (4,484,230)				(419,048)
Change in Fair Value of Convertible Debt				$ 255,229	1,230,234
Fair Value, June 30, 2024				4,395,753	4,395,753
Issuance of convertible debenture					2,825,771
Accretion for discount for warrants					342,481
Accretion for discount for OID					116,667
Interest Expense, Debt				16,667	299,648
Fair Value, Inputs, Level 3 [Member] | Convertible Debenture [Member]
Fair Value, December 31, 2023		4,395,753
Principle and interest convertible debenture repayments		(4,395,753)
Issuance of warrant repurchase balance		900,000
Conversion of warrants to shares and pre-funded warrants		(498,029)
Change in Fair Value of Convertible Debt		(231,589)
Fair Value, June 30, 2024		$ 0		$ 4,395,753	$ 4,395,753

Note 9 - Fair Value - Fair Valu

Note 9 - Fair Value - Fair Value Measurements (Details) - Convertible Debenture [Member]	Dec. 31, 2023 USD ($)
Convertible debt, fair value	$ 4,395,753
Fair Value, Inputs, Level 1 [Member]
Convertible debt, fair value	0
Fair Value, Inputs, Level 2 [Member]
Convertible debt, fair value	0
Fair Value, Inputs, Level 3 [Member]
Convertible debt, fair value	$ 4,395,753

Note 9 - Fair Value - Measureme

Note 9 - Fair Value - Measurement Inputs (Details)	Dec. 31, 2023	Feb. 14, 2023
Convertible Debenture [Member] | B Rated Commercial Paper Credit Spread [Member]
Measurement input	0.0129	4.13

Note 10 - Warrants (Details Tex

Note 10 - Warrants (Details Textual)			6 Months Ended			15 Months Ended
	Jun. 30, 2024 USD ($) $ / shares shares	Jan. 19, 2024 USD ($) shares	Jun. 30, 2024 USD ($) $ / shares shares	Jun. 29, 2024 USD ($) $ / shares	Jun. 30, 2023 USD ($) $ / shares shares	Feb. 15, 2023 USD ($) $ / shares shares	Mar. 31, 2024	Mar. 06, 2024 USD ($) $ / shares shares	Feb. 14, 2024 $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Jun. 14, 2023 shares	Apr. 13, 2023 $ / shares	Feb. 14, 2023 $ / shares shares	Dec. 31, 2022 $ / shares shares	Nov. 19, 2021 USD ($) $ / shares shares
Class of Warrant or Right, Outstanding (in shares) | shares	735,141		735,141		1,344,046					1,158,015				464,046
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares	$ 0.28		$ 0.28		$ 2.93					$ 3.43				$ 0.72
Additional Paid in Capital	$ 78,810,751		$ 78,810,751							$ 77,909,981
Proceeds from Warrant Exercises			$ 160,000		$ 0
Warrants and Rights Outstanding, Term (Year)	7 years 4 months 13 days		7 years 4 months 13 days		4 years 1 month 17 days					3 years 6 months 29 days				2 years 11 months 15 days
Measurement Input, Share Price [Member]
Warrants and Rights Outstanding, Measurement Input				0.6									5.1
Measurement Input, Exercise Price [Member]
Warrants and Rights Outstanding, Measurement Input				0.0001									0.6
Measurement Input, Expected Dividend Rate [Member]
Warrants and Rights Outstanding, Measurement Input	0	0	0	0			0	0					0
Measurement Input, Risk Free Interest Rate [Member]
Warrants and Rights Outstanding, Measurement Input	0.0433	0.0375	0.0433	0.0433			0.0421	0.0412					0.0404
Measurement Input, Price Volatility [Member]
Warrants and Rights Outstanding, Measurement Input	0.8806	1.1298	0.8806	0.8806			0.8736	0.909					0.5257
Measurement Input, Expected Term [Member]
Warrants and Rights Outstanding, Measurement Input	3.63	4.08	3.63				3.9	3.92					2.9
Warrants and Rights Outstanding, Term (Year)				3 years 7 months 17 days
Alpha Warrants [member]
Class of Warrant or Right, Outstanding (in shares) | shares									254,233						266,667
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares	$ 0.0001		$ 0.0001	$ 0.0001				$ 4.07	$ 4.07				$ 0.6		$ 45
Warrants and Rights Outstanding								$ 254,233
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares											266,667
Stock Issued During Period, Shares, Warrant Exercises (in shares) | shares		266,667
Proceeds from Warrant Exercises		$ 160,000
Common Stock Warrants [Member]
Class of Warrant or Right, Outstanding (in shares) | shares													880,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares						$ 8.75						$ 4.0704
Additional Paid in Capital															$ 11,435
Warrants and Rights Outstanding						$ 900,000		$ 170,636
Fair Value Adjustment of Warrants				$ 17,996		$ 1,206,771
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares						880,000		156,207
Increase (Decrease) in Derivative Liabilities	$ (152,386)
Remeasured Alpha Warrants [Member]
Warrants and Rights Outstanding				$ 152,386		$ 1,218,205

Note 10 - Warrants - Schedule o

Note 10 - Warrants - Schedule of Warrant Activity (Details) - $ / shares	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Outstanding, shares (in shares)	1,158,015	464,046
Outstanding, exercise price (in dollars per share)	$ 3.43	$ 0.72
Outstanding, term (Year)	3 years 6 months 29 days	2 years 11 months 15 days
Previously issued regular warrants exchanged, shares (in shares)	(723,893)	(266,667)
Previously issued regular warrants exchanged, exercise price (in dollars per share)	$ 4.1	$ 8.93
Exchanged revalued warrants issued, shares (in shares)	723,893	266,667
Exchanged revalued warrants issued, exercise price (in dollars per share)	$ 0	$ 0.12
Exchanged revalued warrants issued, term (Year)	7 years 4 months 6 days	6 months 7 days
Exercised, shares (in shares)	(422,874)
Exercised, exercise price (in dollars per share)	$ 1.89
Outstanding, shares (in shares)	735,141	1,344,046
Outstanding, exercise price (in dollars per share)	$ 0.28	$ 2.93
Outstanding, term (Year)	7 years 4 months 13 days	4 years 1 month 17 days
Previously issued regular warrants, exercise price (in dollars per share)	$ (4.1)	$ (8.93)
Previously issued regular warrants, term (Year)		6 months 7 days
Issued and vested, shares (in shares)		880,000
Issued and vested, exercise price (in dollars per share)		$ 2.68
Issued and vested, term (Year)		3 years 2 months 12 days

Note 11 - Stock Compensation (D

Note 11 - Stock Compensation (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)				169,309
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount	$ 270,105		$ 270,105
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested, Number of Shares (in shares)	52,428		52,428
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			8 years 3 months 18 days
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)			3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)			10 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)			0	169,309
Share-Based Payment Arrangement, Expense	$ 43,052	$ 167,630	$ 85,204	$ 319,664
Share-Based Payment Arrangement, Option [Member] | Discontinued Operations [Member]
Share-Based Payment Arrangement, Expense	0	$ 95,210	12,041	$ 183,186
Restricted Stock Units (RSUs) [Member]
Share-Based Payment Arrangement, Expense			212,800
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Grant Date Fair Value	419,200		419,200
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 206,400		$ 206,400

Note 11 - Stock Compensation -

Note 11 - Stock Compensation - Stock Option Valuation Assumptions (Details) - $ / shares	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Expected volatility, minimum	51.02%	53.60%
Expected volatility, maximum	116.56%	54.60%
Risk-free rate, minimum	0.40%	3.40%
Risk-free rate, maximum	4.33%	4.10%
Minimum [Member]
Expected term (years) (Year)	5 years	5 years 7 months 6 days
Fair value of Ordinary Shares on grant date (in dollars per share)	$ 1.7	$ 1.7
Maximum [Member]
Expected term (years) (Year)	6 years	5 years 10 months 24 days
Fair value of Ordinary Shares on grant date (in dollars per share)	$ 32.88	$ 34.4

Note 11 - Stock Compensation _2

Note 11 - Stock Compensation - Option Activity (Details) - USD ($)	6 Months Ended			12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023		Dec. 31, 2023		Dec. 31, 2022
Outstanding, options (in shares)	414,819	288,912	[1]	288,912	[1]
Outstanding, weighted average exercise price (in dollars per share)	$ 8.79	$ 1.14	[1]	$ 1.14	[1]
Outstanding, weighted average contractual term (Year)	7 years 10 months 24 days	9 years 1 month 6 days		7 years 8 months 12 days
Outstanding, aggregate intrinsic value	$ 1,500	$ 7,450		$ 3,750		$ 7,750
Forfeited, options (in shares)	(102,772)	(7,111)
Forfeited, weighted average exercise price (in dollars per share)	$ 5.7	$ 5.7
Expired, options (in shares)	(167,970)	(889)
Expired, weighted average exercise price (in dollars per share)	$ 8.8	$ 5.7
Outstanding, options (in shares)	144,077	450,221		414,819
Outstanding, weighted average exercise price (in dollars per share)	$ 10.97	$ 4.97		$ 8.79
Exercisable, options (in shares)	89,149	174,650
Exercisable, weighted average exercise price (in dollars per share)	$ 13.62	$ 7.17
Exercisable, weighted average contractual term (Year)	7 years 8 months 12 days	8 years 7 months 6 days
Exercisable, aggregate intrinsic value	$ 1,500	$ 7,450
Granted, options (in shares)		169,309
Granted, weighted average exercise price (in dollars per share)		$ 5.23
Granted, weighted average grant date fair value (in dollars per share)
Exercised, options (in shares)		0
Exercised, weighted average exercise price (in dollars per share)		$ 0
Forfeited, weighted average grant date fair value (in dollars per share)
[1]Equity structure was adjusted for all periods presented using the exchange ratio, 1.3352, established in the Go-Public Merger Agreement with Mer Telemanagement Solutions Ltd. to reflect the number of shares of SharpLink, Inc. (the accounting acquiree) issued in the reverse acquisition.

Note 11 - Stock Compensation _3

Note 11 - Stock Compensation - Restricted Stock Unit Activity (Details) - Restricted Stock Units (RSUs) [Member]	6 Months Ended
	Jun. 30, 2024 USD ($) $ / shares shares
Outstanding as of December 31, 2023 (in shares) | shares	0
Outstanding as of December 31, 2023 (in dollars per share) | $ / shares	$ 0
Granted (in shares) | shares	300,000
Granted (in dollars per share) | $ / shares	$ 1.4
Cancelled (in shares) | shares	0
Cancelled (in dollars per share) | $ / shares	$ 0
Vested and released (in shares) | shares	(150,000)
Vested and released (in dollars per share) | $ / shares	$ 0
Vested and released | $	$ 3,200
Outstanding and unvested as of June 30, 2024 (in shares) | shares	150,000
Outstanding and unvested as of June 30, 2024 (in dollars per share) | $ / shares	$ 1.4
Outstanding and unvested as of June 30, 2024 (Year)	3 years 9 months 10 days
Outstanding and unvested as of June 30, 2024 | $	$ 0

Note 12 - Operating Segments (D

Note 12 - Operating Segments (Details Textual)	6 Months Ended
	Jun. 30, 2024
Number of Reporting Units	1

Note 12 - Operating Segments -

Note 12 - Operating Segments - Segment Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenues	$ 981,272	$ 1,343,526	$ 1,957,218	$ 2,576,287
Affiliate Marketing Services - International [Member]
Revenues	981,272	1,343,526	1,957,218	2,576,287
Affiliate Marketing Services - International [Member] | UNITED STATES
Revenues	230,725	218,638	438,726	443,123
Affiliate Marketing Services - International [Member] | Non-US [Member]
Revenues	$ 750,547	$ 1,124,888	$ 1,518,492	$ 2,133,164

Note 12 - Operating Segments _2

Note 12 - Operating Segments - Schedule of Concentration of Risk (Details) - Customer Concentration Risk [Member] - Revenue Benchmark [Member]	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Customer A [Member]
Concentration risk	37%	39%
Customer B [Member]
Concentration risk	22%	35%

Note 13 - Revenue Recognition -

Note 13 - Revenue Recognition - Schedule of Contract Assets With Customers (Details) - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Accounts receivable	$ 329,896	$ 507,011
Unbilled revenue	$ 0	$ 11,408

Note 14 - Income Taxes (Details

Note 14 - Income Taxes (Details Textual)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Effective Income Tax Rate Reconciliation, Percent	(0.30%)	(0.31%)

Note 15 - Net Income (Loss) P_3

Note 15 - Net Income (Loss) Per Share - Schedule of Dilutive and Antidilutive Securities (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Total Dilutive (in shares)	728,793		728,793
Total Anti-dilutive (in shares)	320,108		320,108
MTS Options [Member]
Total Dilutive (in shares)	2,500		2,500
Prefunded Warrants [Member]
Total Dilutive (in shares)	469,560		469,560
Common Stock Warrants [Member]
Total Dilutive (in shares)	254,233		254,233
MTS Warrants [Member]
Total Dilutive (in shares)	2,500		2,500
Prefunded Warrants [Member]
Total Anti-dilutive (in shares)		125,359		125,359
MTS Warrants [Member]
Total Anti-dilutive (in shares)	5,833	2,500	5,833	2,500
MTS Options [Member]
Total Anti-dilutive (in shares)		2,500		2,500
Share-Based Payment Arrangement, Option [Member]
Total Anti-dilutive (in shares)	141,577	447,721	141,577	447,721
Series A-1 Preferred Stock [Member]
Total Anti-dilutive (in shares)	7,202	7,130	7,202	7,130
Series B Preferred Stock [Member]
Total Anti-dilutive (in shares)	12,481	12,481	12,481	12,481
MTS Warrants 1 [Member]
Total Anti-dilutive (in shares)		5,833		5,833
Purchase Warrants [Member]
Total Anti-dilutive (in shares)		880,000		880,000
Common Stock Warrants [Member]
Total Anti-dilutive (in shares)		330,354		330,354
SportsHub Acquisition Warrants [Member]
Total Anti-dilutive (in shares)	3,015	3,015	3,015	3,015
Restricted Stock Units (RSUs) [Member]
Total Anti-dilutive (in shares)	150,000	1,816,893	150,000	1,816,893

Note 15 - Net Income (Loss) P_4

Note 15 - Net Income (Loss) Per Share - Schedule of Earnings Per Share (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Net loss from continuing operations	$ (916,664)	$ (2,406,059)	$ (2,677,475)	$ (4,563,242)
Less deemed dividends			(44,619)	(48,633)
Deemed Dividends			(44,619)	(48,633)
Less: dividends on series B preferred stock	0	(699)	0	(1,648)
Net loss from continuing operations available to common stockholders	(916,664)	(2,455,391)	(2,722,094)	(4,613,523)
Net income (loss) from discontinued operations, net of tax, available to common stockholders	453,705	(1,035,099)	14,564,872	(1,701,662)
Net income (loss) available to common stockholders	$ (462,959)	$ (3,490,490)	$ 11,842,778	$ (6,315,185)
Basic weighted average shares for continuing and discontinued operations (in shares)	3,392,504	2,813,900	3,250,306	2,813,900
Diluted weighted average shares for discontinued operations (in shares)	4,121,297	2,813,900	3,979,099	2,813,900
Net (loss) from continuing operations per share (in dollars per share)	$ (0.27)	$ (0.87)	$ (0.84)	$ (1.64)
Net income (loss) from discontinued operations per share (in dollars per share)	0.13	(0.37)	4.48	(0.6)
Net income (loss) per share - basic (in dollars per share)	(0.14)	(1.24)	3.64	(2.24)
Net (loss) from continuing operations per share (in dollars per share)	(0.27)	(0.87)	(0.84)	(1.64)
Net income (loss) from discontinued operations per share (in dollars per share)	0.11	(0.37)	3.66	(0.6)
Net income (loss) per share - diluted (in dollars per share)	$ (0.16)	$ (1.24)	$ 2.82	$ (2.24)
Series B Preferred Stock [Member]
Less deemed dividends	$ 0	$ (48,633)	$ 0	$ (48,633)
Deemed Dividends	0	(48,633)	0	(48,633)
Warrants [Member]
Less deemed dividends	0	0	(44,619)	0
Deemed Dividends	$ 0	$ 0	$ (44,619)	$ 0

Note 16 - Related Party Trans_2

Note 16 - Related Party Transactions (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Insurance Coverage [Member] | Brown & Brown [Member]
Related Party Transaction, Amounts of Transaction			$ 203,765	$ 486,111
Rent Expense [Member] | CJEM, LLC [Member]
Related Party Transaction, Amounts of Transaction	$ 0	$ 9,600	$ 3,200	$ 19,200