SharpLink Gaming S-4 14 Jun 23 Registration of securities issued in business combination transactions Financial data

Cover

Cover	3 Months Ended
	Mar. 31, 2023
Entity Addresses [Line Items]
Document Type	S-4
Amendment Flag	false
Entity Registrant Name	SharpLink Gaming, Inc.
Entity Central Index Key	0001981535
Entity Tax Identification Number	87-4752260
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	333 Washington Avenue North
Entity Address, Address Line Two	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
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	Chief Executive Officer
Entity Address, Address Line Two	333 Washington Avenue North
Entity Address, Address Line Three	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
Contact Personnel Name	Attn: Rob Phythian

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current Assets
Cash	$ 28,830,217	$ 39,324,529	$ 6,065,461
Restricted cash	10,973,259	11,132,957
Accounts receivable, net of allowance	1,375,440	776,530	956,555
Unbilled receivables	507,091	47,000
Contract assets	227,312	219,116	147,913
Deferred prize expense	5,295,835	356,158
Prepaid expenses and other current assets	1,138,827	744,275	217,296
Current assets from discontinued operations	550,000	1,310,000	2,101,209
Total current assets	48,897,981	53,910,565	9,488,434
Investment, cost	200,000	200,000	200,000
Equipment, net	52,022	60,218	55,105
Right-of-use asset - operating lease	210,224	230,680	165,522
Intangibles
Intangible assets, net	3,783,204	3,727,933	5,551,540
Goodwill	6,916,095	6,916,095	3,511,167
Non-current assets from discontinued operations			1,588,058
Total assets	60,059,526	65,045,491	20,559,826
Current Liabilities
Accounts payable and accrued expenses	1,884,865	2,125,707	1,404,022
Contract liabilities	7,729,639	$ 2,166,451	308,058
Due to Affiliate			$ 93,954
Other Liability, Current, Related and Nonrelated Party Status [Extensible Enumeration]		Affiliated Entity [Member]	Affiliated Entity [Member]
Prize liability	6,219,199	$ 6,061,434
Due to Seller			691,523
Customer deposits	30,351,091	42,171,589
Line of credit	4,613,151	4,120,651
Current portion of long-term debt	1,030,802	1,018,918
Current portion of convertible debt	3,146,593
Current portion of lease liability	31,538	31,070	29,265
Current liabilities from discontinued operations	685,500	1,215,213	3,333,733
Total current liabilities	55,692,378	58,911,033	5,860,555
Long-Term Liabilities
Deferred tax liability	18,476	6,206	5,581
Debt, less current portion	2,671,162	2,931,698
Lease liability, less current portion	188,476	210,037	136,257
Non-current liabilities from discontinued operations			365,977
Total liabilities	58,570,492	62,058,974	6,368,370
Commitments and Contingencies
Stockholders’ Equity
Ordinary shares, value	537,731	537,731	447,346
Treasury stock, nine ordinary shares at cost	(29,000)	(29,000)	(29,000)
Additional paid-in capital	77,365,818	76,039,604	72,101,783
Accumulated deficit	(76,389,387)	(73,565,641)	(58,332,263)
Total stockholders’ equity	1,489,034	2,986,517	14,191,456
Total liabilities and stockholders’ equity	60,059,526	65,045,491	20,559,826
Series A-1 Preferred Stock [Member]
Stockholders’ Equity
Preferred stock, value	1,376	1,326	1,094
SeriesB - 1Preferred Stock [Member]
Stockholders’ Equity
Preferred stock, value	$ 2,496	2,496	2,496
Previously Reported [Member]
Current Assets
Cash		39,324,529
Restricted cash		11,132,957
Accounts receivable, net of allowance		823,530
Unbilled receivables		47,000
Contract assets		219,116
Deferred prize expense		356,158
Prepaid expenses and other current assets		1,100,433
Current assets from discontinued operations		1,310,000
Total current assets		53,910,565
Investment, cost		200,000
Equipment, net		60,218
Right-of-use asset - operating lease		230,680
Intangibles
Intangible assets, net		3,727,933
Goodwill		6,916,095
Non-current assets from discontinued operations
Total assets		65,045,491
Current Liabilities
Accounts payable and accrued expenses		2,125,707
Contract liabilities		2,166,451
Due to Affiliate
Prize liability		6,061,434
Due to Seller
Customer deposits		42,171,589
Line of credit		4,120,651
Current portion of long-term debt		1,018,918
Current portion of convertible debt
Current portion of lease liability		31,070
Current liabilities from discontinued operations		1,215,153
Total current liabilities		58,911,033
Long-Term Liabilities
Deferred tax liability		6,206
Debt, less current portion		2,931,698
Lease liability, less current portion		210,037
Non-current liabilities from discontinued operations
Total liabilities		62,058,974
Commitments and Contingencies
Stockholders’ Equity
Ordinary shares, value		537,731
Treasury stock, nine ordinary shares at cost		(29,000)
Additional paid-in capital		76,039,604
Accumulated deficit		(73,565,641)
Total stockholders’ equity		2,986,517	$ 14,191,456
Total liabilities and stockholders’ equity		65,045,491
Previously Reported [Member] | Series A-1 Preferred Stock [Member]
Stockholders’ Equity
Preferred stock, value		1,326
Previously Reported [Member] | SeriesB - 1Preferred Stock [Member]
Stockholders’ Equity
Preferred stock, value		$ 2,496

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Common stock par value	$ 0.20	$ 0.20	$ 0.02
Common stock, shares authorized	9,290,000	9,290,000	92,900,000
Common stock, shares issued	2,688,541	2,688,541	22,360,987
Common stock, shares outstanding	2,688,541	2,688,541	22,360,987
Accounts receivable, allowance for credit loss	$ 0	$ 0	$ 0
Convertible debt, net of discount	128,104	0
Warrant discount	$ 1,125,303	$ 0
Series A-1 Preferred Stock [Member]
Preferred stock par value	$ 0.20	$ 0.20	$ 0.02
Preferred stock, par authorized	260,000	260,000	2,600,000
Preferred stock, shares issued	6,880	6,630	54,737
Preferred stock, shares outstanding	6,880	6,630	54,737
Liquidation preference, value	$ 149,258	$ 138,414	$ 118,741
Series B Preferred Stock [Member]
Preferred stock par value	$ 0.20	$ 0.20	$ 0.02
Preferred stock, par authorized	370,000	370,000	3,700,000
Preferred stock, shares issued	12,481	12,481	124,810
Preferred stock, shares outstanding	12,481	12,481	124,810
Liquidation preference, value	$ 596,193	$ 595,245	$ 274,939
Previously Reported [Member]
Common stock par value		$ 0.02
Common stock, shares authorized		92,900,000
Common stock, shares issued		26,880,250
Common stock, shares outstanding		26,880,250
Previously Reported [Member] | Series A-1 Preferred Stock [Member]
Preferred stock par value		$ 0.02
Preferred stock, par authorized		2,600,000
Preferred stock, shares issued		66,303
Preferred stock, shares outstanding		66,303
Liquidation preference, value		$ 138,414
Previously Reported [Member] | Series B Preferred Stock [Member]
Preferred stock par value		$ 0.02
Preferred stock, par authorized		3,700,000
Preferred stock, shares issued		124,810
Preferred stock, shares outstanding		124,810
Liquidation preference, value		$ 595,245

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenues	$ 3,390,391	$ 1,896,335	$ 7,288,029	$ 2,635,757
Cost of revenues	2,046,750	1,268,902	6,154,434	2,935,119
Gross profit	1,343,641	627,433		(299,362)
Operating expenses
Selling, general, and administrative expenses	3,671,417	2,829,892		9,894,146
Commitment fee expense				23,301,206
Goodwill and intangible asset impairment expenses		4,726,000
Total operating expenses	3,671,417	7,555,892		33,195,352
Operating loss	(2,327,776)	(6,928,459)		(33,494,714)
Other income and expense
Interest income	272,421	12,314		29,055
Interest expense	(337,421)	(20,384)
Change in fair value of convertible debenture	(255,229)
Other Income
Total other income and expense	(320,229)	(8,070)		29,055
Net loss before income taxes from continuing operations				(33,465,659)
Provision for income tax expenses	30,741		11,366	4,171
Net loss from continuing operations	(2,678,746)	(6,936,529)	(15,303,402)	(33,469,830)
Net loss from discontinued operations, net of tax	(145,000)	(108,000)	70,024	(22,174,305)
Net loss	(2,823,746)	(7,044,529)		(55,644,135)
Numerator for basic and diluted net loss per share:
Net loss from continuing operations available to ordinary shareholders	(2,679,695)	(6,940,124)	(15,312,264)	(34,250,214)
Net loss from discontinued operations available to ordinary shareholders	(145,000)	(108,000)	70,024	(22,174,305)
Total Numerator for basic and diluted net loss per share	$ (2,824,695)	$ (7,048,124)	$ (15,242,240)	$ (56,424,519)
Denominator for basic and diluted net loss per share:
Weighted average shares outstanding	2,813,900	2,361,974	24,879,602	14,300,311
Net loss per share - Basic and diluted
Net loss from continuing operations per share	$ (0.95)	$ (2.94)	$ (0.62)	$ (2.40)
Net loss from discontinued operations per share	(0.05)	(0.05)		(1.54)
Net loss per share	$ (1)	$ (2.99)	$ (0.62)	$ (3.94)
Net loss before income taxes	$ (2,648,005)	$ (6,936,529)	$ (15,476,517)	$ (33,469,830)
Previously Reported [Member]
Revenues			7,288,029
Cost of revenues			6,154,434
Gross profit			1,133,595
Operating expenses
Selling, general, and administrative expenses			11,884,112
Commitment fee expense
Goodwill and intangible asset impairment expenses			4,726,000
Total operating expenses			16,610,112
Operating loss			(15,476,517)
Other income and expense
Interest income			72,000
Interest expense			(137,519)
Change in fair value of convertible debenture
Other Income			250,000
Total other income and expense			184,481
Net loss before income taxes from continuing operations			(15,292,036)
Provision for income tax expenses			11,366
Net loss from continuing operations			(15,303,402)
Net loss from discontinued operations, net of tax			70,024
Net loss			(15,233,378)
Numerator for basic and diluted net loss per share:
Net loss from continuing operations available to ordinary shareholders			(15,312,264)
Net loss from discontinued operations available to ordinary shareholders			70,024
Total Numerator for basic and diluted net loss per share			$ (15,242,240)
Denominator for basic and diluted net loss per share:
Weighted average shares outstanding			24,879,602
Net loss per share - Basic and diluted
Net loss from continuing operations per share			$ (0.62)
Net loss from discontinued operations per share
Net loss per share			$ (0.62)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($)		Common Stock [Member]	Common Stock [Member] Previously Reported [Member]	Preferred Stock [Member] Series A-1 Preferred Stock [Member]	Preferred Stock [Member] Series A-1 Preferred Stock [Member] Previously Reported [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Preferred Stock [Member] Series B Preferred Stock [Member] Previously Reported [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member] Previously Reported [Member]	Treasury Stock, Common [Member]	Treasury Stock, Common [Member] Previously Reported [Member]	Stock Subscriptions [Member]	Stock Subscriptions [Member] Previously Reported [Member]	Retained Earnings [Member]	Retained Earnings [Member] Previously Reported [Member]	Total	Previously Reported [Member]
Beginning balance, value at Dec. 31, 2020	[1]	$ 215,014						$ 3,833,891				$ (5,266)		$ (2,688,128)		$ 1,355,511
Beginning balance, shares at Dec. 31, 2020		10,750,768
Net loss														(55,644,135)		(55,644,135)
Stock-based compensation expense								1,656,674								1,656,674
Stock option exercises		$ 518						23,745								24,263
Stock option exercises, shares		25,917
Collection of stock subscription												5,266				5,266
Series A Preferred Stock discount accretion								(373,560)								(373,560)
Series A Preferred Stock dividend accretion								(91,192)								(91,192)
Dividends on Series A Preferred Stock in common stock		$ 1,165						93,535								94,700
Dividends on Series A Preferred Stock in common stock, shares		51,832
Issuance of Series A-1 preferred stock in exchange for Series A preferred stock				$ 24,619				1,704,482								1,729,101
Issuance of Series A-1 preferred stock in exchange for Series A preferred stock, shares				1,230,956
Issuance of series A-1 preferred stock in exchange for commitment fee				$ 14,020				4,752,707								4,766,727
Issuance of series A-1 preferred stock in exchange for commitment fee, shares				700,989
Issuance of Series B preferred stock in Series A-1 preferred stock						$ 73,857		25,037,622								25,111,479
Issuance of Series B preferred stock in Series A-1 preferred stock, shares						3,692,865
Vesting of warrant upon Go Public Transaction		$ 17,007						1,984,670								2,001,677
Vesting of warrant upon Go Public Transaction, shares		850,330
Conversion of Series A-1 preferred stock into ordinary shares		$ 38,639		$ (38,639)
Conversion of Series A-1 preferred stock into ordinary shares, shares		1,931,945		(1,931,945)
Conversion of Series B preferred stock into ordinary shares		$ 71,361				$ (71,361)
Conversion of Series B preferred stock into ordinary shares, shares		3,568,055				(3,568,055)
Dividends on Series B preferred stock in Series A-1 preferred stock				$ 1,094				(1,094)
Dividends on Series B preferred stock in Series A-1 preferred stock, shares				54,737
Issuance of ordinary shares in MTS Merger		$ 63,258						22,075,774		(29,000)						22,110,032
Issuance of ordinary shares in MTS Merger, shares		3,162,951
Issuance of ordinary shares in FourCubed Acquisition		$ 12,122						1,594,080								1,606,202
Issuance of ordinary shares in FourCubed Acquisition, shares		606,114
Issuance of ordinary shares, prefunded warrants and regular warrants to institutional investor		$ 28,262						9,810,449								9,838,711
Issuance of ordinary shares, prefunded warrants and regular warrants to institutional investor, shares		1,413,075
Ending balance, value at Dec. 31, 2021		$ 447,346	$ 447,346	$ 1,094	$ 1,094	$ 2,496	$ 2,496	72,101,783	$ 72,101,783	(2,900)	$ (29,000)			(58,332,263)	$ (58,332,263)	14,191,456	$ 14,191,456
Ending balance, shares at Dec. 31, 2021		2,236,615	22,360,987	5,474	54,737	12,481	124,810
Net loss														(7,044,529)		(7,044,529)
Stock-based compensation expense								380,685								380,685
Dividends on Series B preferred stock in Series A-1 preferred stock
Dividends on Series B preferred stock in Series A-1 preferred stock, shares
Ending balance, value at Mar. 31, 2022		$ 447,346		$ 1,094		$ 2,496		72,482,468		(2,900)				(65,376,792)		7,527,612
Ending balance, shares at Mar. 31, 2022		2,236,615		5,474		12,481
Beginning balance, value at Dec. 31, 2021		$ 447,346	$ 447,346	$ 1,094	$ 1,094	$ 2,496	$ 2,496	72,101,783	72,101,783	(2,900)	(29,000)			(58,332,263)	(58,332,263)	14,191,456	14,191,456
Beginning balance, shares at Dec. 31, 2021		2,236,615	22,360,987	5,474	54,737	12,481	124,810
Net loss															(15,233,378)	(15,303,402)	(15,233,378)
Stock-based compensation expense									2,486,152								2,486,152
Dividends on Series B preferred stock in Series A-1 preferred stock					$ 232				(232)
Dividends on Series B preferred stock in Series A-1 preferred stock, shares					11,566
Issuance of ordinary shares for services			$ 4,000						168,000								172,000
Issuance of ordinary shares for services, shares			200,000
Issuance of ordinary shares in SportsHub Gaming Network Acquisition			$ 86,385						1,283,902								1,370,287
Issuance of ordinary shares in SportsHub Gaming Network Acquisition, shares			4,319,263
Ending balance, value at Dec. 31, 2022		$ 537,731	$ 537,731	$ 1,326	$ 1,326	$ 2,496	$ 2,496	76,039,605	$ 76,039,605	(2,900)	$ (29,000)			(73,565,641)	$ (73,565,641)	2,986,517	$ 2,986,517
Ending balance, shares at Dec. 31, 2022		2,688,541	26,880,250	6,630	66,303	12,481	124,810
Net loss														(2,823,746)		(2,823,746)
Stock-based compensation expense								152,034								152,034
Dividends on Series B preferred stock in Series A-1 preferred stock				$ 50				(50)
Dividends on Series B preferred stock in Series A-1 preferred stock, shares				250
Warrants issued in conjunction with convertible debenture								1,174,229								1,174,229
Ending balance, value at Mar. 31, 2023		$ 537,731		$ 1,376		$ 2,496		$ 77,365,818		$ (2,900)				$ (76,389,387)		$ 1,489,034
Ending balance, shares at Mar. 31, 2023		2,688,541		6,880		12,481
[1]Equity structure was adjusted for all periods presented using the exchange ratio established in the Go-Public Merger Agreement with Mer Telemanagement Solutions Ltd. to reflect the number of shares of the legal parent, SharpLink, Inc. (the accounting acquiree) issued in the MTS Merger (reverse acquisition). See Note 3 for a discussion of the MTS Merger.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Operating activities
Net loss from continuing operations	$ (2,678,746)	$ (6,936,529)	$ (15,303,402)	$ (33,469,830)
Net loss from discontinued operations, net of tax	(145,000)	(108,000)	70,024	(22,174,305)
Net loss	(2,823,746)	(7,044,529)	(15,303,402)	(55,644,135)
Adjustments to reconcile net loss to net cash used for operating activities:
Depreciation and amortization	194,051	304,331		206,246
Amortization of loan costs	1,961
Amortization of debt discount	65,592
Amortization of prepaid stock issued for services	43,000
Change in fair value of convertible debenture	255,229
Deferred tax expense	12,270	128,640		1,172
Stock-based compensation expense	152,034	380,685	2,486,151	1,656,674
Commitment fee expense				23,301,206
Gain on disposal of equipment
Goodwill and intangible asset impairment expenses		4,726,000
Write-off of amounts related to acquisition of FourCubed		4,726,000
Advisory expenses in exchange for warrant				2,001,677
Changes in assets and liabilities
Accounts receivable	(598,910)	528,072		(175,645)
Unbilled receivable	(460,091)	(295,741)
Deferred Prize Expense	(4,939,677)
Contract assets	(8,196)	(117,106)		127,424
Prepaid expenses and other current assets	(438,189)	(52,670)		(203,585)
Other long-term assets
Accounts payable and accrued expenses	(240,842)	530,899		798,026
Other long-term liabilities				(98,360)
Contract liabilities	5,563,188
Customer deposits and other current liabilities	(11,662,731)	(557,038)
Net cash (used for) provided by operating activities - continuing operations	(14,885,057)	(1,468,457)	(6,510,965)	(5,854,995)
Net cash (used for) operating activities - discontinued operations	(82,713)	(823,919)	533,133	(215,879)
Net cash (used for) provided by operating activities	(14,967,770)	(2,292,376)		(6,070,874)
Investing activities
Capital expenditures for equipment	(1,833)			(58,807)
Capital expenditures for internally developed software	(239,294)	(33,516)		(201,436)
Investment in Quintar				(200,000)
Proceeds from the sale of equipment
Cash and restricted cash acquired in SportsHub Gaming Network Merger
Payments relating to the acquisition of FourCubed				(5,883,477)
Net cash generated by/(used) for investing activities - continuing operations				(6,343,720)
Net cash generated by (used) for investing activities - discontinued operations				1,932,000
Net cash used for investing activities - continuing operations	(241,127)	(33,516)		(4,411,720)
Financing activities
Collection of stock subscription				5,266
Proceeds from convertible debenture	4,000,000
Proceeds from debt		2,532,345
Proceeds from line of credit	500,000
Repayments of debt	(250,613)
Payments of debt issue costs	(7,500)
Net advances to and proceeds from Affiliate				(190,155)
Proceeds from issuance of Series B preferred stock				6,000,000
Proceeds from issuance of ordinary shares, prefunded warrants and regular warrants, net of issuance costs				9,838,711
Proceeds from the exercise of stock options				24,263
Distributions from Parent		(63,614)
Net cash generated by financing activities - continuing operations				15,678,085
Net cash generated by financing activities - discontinued operations
Net cash generated by financing activities - continuing operations	4,241,887	2,468,731		15,678,085
Net change in cash and restricted cash	(10,967,010)	142,839		5,195,491
Cash and restricted cash, beginning of year	50,457,486	6,065,461	6,065,461	2,585,180
Less cash from discontinued operations	(313,000)	(982,000)	(982,000)	1,715,210
Cash and restricted cash, end of year	39,803,476	7,190,300	50,457,486	6,065,461
Reconciliation of Cash and Restricted Cash
Cash	28,830,217	7,190,300	39,324,529	6,065,461
Restricted cash	10,973,259		11,132,957
Total cash and restricted cash	39,803,476	7,190,300	50,457,486	6,065,461
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for interest	109,165
Cash paid for taxes	19,916
Non-cash financing activities
Issuance of ordinary shares in MTS Merger				22,110,032
Issuance of ordinary shares in FourCubed Acquisition				1,606,602
Issuance of ordinary shares in SportsHub Gaming Network Merger
Issuance of ordinary shares for advisory services
Consideration due for FourCubed Acquisition				691,523
Series A Preferred Stock discount accretion				373,560
Series A Preferred Stock dividend accretion				91,192
Dividends on Series A Preferred Stock in common stock				94,700
Issuance of Series A-1 preferred stock in ordinary shares				1,729,101
Issuance of Series A-1 preferred stock in exchange for commitment fee				4,766,727
Issuance of Series B preferred stock in exchange for commitment fee				25,111,479
Dividends on Series B preferred stock in Series A-1 preferred stock	949	3,595		315,632
Conversion of Series A-1 preferred stock into ordinary shares				6,495,828
Conversion of Series B preferred stock into ordinary shares				24,262,771
Dividend due to forgiveness of MTS intercompany loan
Discount on convertible debenture and purchase warrant	1,574,229
Previously Reported [Member]
Operating activities
Net loss from continuing operations			(15,303,402)
Net loss from discontinued operations, net of tax			70,024
Net loss			(15,233,378)
Adjustments to reconcile net loss to net cash used for operating activities:
Depreciation and amortization			1,165,517
Amortization of loan costs			8,073
Amortization of prepaid stock issued for services			43,000
Change in fair value of convertible debenture
Deferred tax expense			625
Stock-based compensation expense			2,486,151
Commitment fee expense
Gain on disposal of equipment			2,594
Goodwill and intangible asset impairment expenses			4,726,000
Write-off of amounts related to acquisition of FourCubed			(303,523)
Advisory expenses in exchange for warrant
Changes in assets and liabilities
Accounts receivable			319,737
Unbilled receivable
Deferred Prize Expense
Contract assets			(71,203)
Prepaid expenses and other current assets			1,068,832
Other long-term assets
Accounts payable and accrued expenses			1,012,947
Other long-term liabilities
Contract liabilities			(1,715,892)
Customer deposits and other current liabilities
Net cash (used for) provided by operating activities - continuing operations			(6,490,519)
Net cash (used for) operating activities - discontinued operations			553,133
Net cash (used for) provided by operating activities			(5,937,386)
Investing activities
Capital expenditures for equipment			(25,707)
Capital expenditures for internally developed software			(137,565)
Investment in Quintar
Proceeds from the sale of equipment			4,493
Cash and restricted cash acquired in SportsHub Gaming Network Merger			48,859,270
Payments relating to the acquisition of FourCubed			(388,000)
Net cash generated by/(used) for investing activities - continuing operations			48,312,491
Net cash generated by (used) for investing activities - discontinued operations			(10,423)
Net cash used for investing activities - continuing operations			48,302,068
Financing activities
Collection of stock subscription
Proceeds from debt			3,250,000
Repayments of debt			(549,225)
Payments of debt issue costs			(25,432)
Net advances to and proceeds from Affiliate
Proceeds from issuance of Series B preferred stock
Proceeds from issuance of ordinary shares, prefunded warrants and regular warrants, net of issuance costs
Proceeds from the exercise of stock options
Net cash generated by financing activities - continuing operations			2,675,343
Net cash generated by financing activities - discontinued operations
Net cash generated by financing activities - continuing operations			2,675,343
Net change in cash and restricted cash			45,040,025
Cash and restricted cash, beginning of year	$ 50,457,486	6,065,461	6,065,461
Less cash from discontinued operations		$ 648,000	648,000
Cash and restricted cash, end of year			50,457,486	$ 6,065,461
Reconciliation of Cash and Restricted Cash
Cash			39,324,529
Restricted cash			11,132,957
Total cash and restricted cash			50,457,486
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for interest			109,165
Cash paid for taxes			19,916
Non-cash financing activities
Issuance of ordinary shares in MTS Merger
Issuance of ordinary shares in FourCubed Acquisition
Issuance of ordinary shares in SportsHub Gaming Network Merger			1,370,287
Issuance of ordinary shares for advisory services			172,000
Consideration due for FourCubed Acquisition
Series A Preferred Stock discount accretion
Series A Preferred Stock dividend accretion
Dividends on Series A Preferred Stock in common stock
Issuance of Series A-1 preferred stock in ordinary shares
Issuance of Series A-1 preferred stock in exchange for commitment fee
Issuance of Series B preferred stock in exchange for commitment fee
Dividends on Series B preferred stock in Series A-1 preferred stock			8,862
Conversion of Series A-1 preferred stock into ordinary shares
Conversion of Series B preferred stock into ordinary shares
Dividend due to forgiveness of MTS intercompany loan			$ 2,039,000

Net Assets And Liabilities Acqu

Net Assets And Liabilities Acquired In Acquisition Of Sportshub Games Network	Dec. 31, 2022 USD ($)
Net Assets And Liabilities Assumed In Acquisition Of Sport hub Gaming Network [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Cash and Restricted Cash	$ 48,859,270
Accounts receivable	186,712
Prepaids and other assets	1,916,932
Operating right-of-use asset	95,793
Equipment	11,953
Goodwill and intangible assets	7,358,703
Accounts payable and accrued liabilities	(284,345)
Customer obligations	(42,600,997)
Prize liabilities	(5,056,120)
Note payable	(5,387,851)
Other long-term liabilities	(106,703)
Deferred revenue	(3,574,285)
Deferred tax liability	(48,775)
Net assets acquired	$ 1,370,287

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 1 – Summary of Significant Accounting Policies Nature of Business SharpLink Gaming Ltd. (the “Company” or “SharpLink,” formerly Mer Telemanagement Services or “MTS”), is an Israeli-based corporation. SharpLink is a leading online technology company that connects sports fans, leagues and sports websites to relevant and timely sports betting and iGaming content. SharpLink uses proprietary, intelligent, online conversion technology and direct-to-player (“D2P”) performance marketing strategies to convert sports fans into sports bettors and online casino game players for licensed, online sportsbook and casino operators. Further, SharpLink, through its SportsHub Gaming Network (“SportsHub”) reporting unit, owns and operates an online gaming business that primarily facilitates daily and seasonal peer-to-peer fantasy contests for its end users. The Company also operates a website that provides a variety of services to private fantasy league commissioners, including secure online payment options, transparent tracking and reporting of transactions, payment reminders, in-season security of league funds, and facilitation of prize payouts. On July 26, 2021, SharpLink, Inc. completed its merger with Mer Telemanagement Solutions Ltd. (the “MTS Merger”), which changed its name to SharpLink Gaming Ltd. and commenced trading on NASDAQ under the ticker symbol “SBET.” As a result of the MTS Merger, SharpLink, Inc. shareholders own 86 Principles of Consolidation The accompanying consolidated financial statements include the accounts of SharpLink Gaming Ltd. and its wholly owned subsidiaries. All intercompany accounts and transactions between consolidated subsidiaries have been eliminated in consolidation. We operate in four reportable segments. Operating segments are defined as components of an enterprise about which separate financial information is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assessing performance. The Company’s chief operating decision maker (“CODM”), our Chief Executive Officer, allocates resources and assesses performance based upon discrete financial information at the segment level. 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 16. 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, net within the consolidated statements of operations. Purchase Accounting The purchase price of an acquired business is allocated to the assets acquired and liabilities assumed at their estimated fair values on the date of acquisition. Any unallocated purchase price amount is recognized as goodwill on the consolidated balance sheet if it exceeds the estimated fair value and as a bargain purchase gain on the consolidated statement of operations if it is below the estimated fair value. Determining the fair value of assets acquired and liabilities assumed requires management’s judgment, and the utilization of independent valuation experts as well as the use of significant estimates and assumptions with respect to the timing and amounts of future cash inflows and outflows, discount rates, market prices and asset lives, among other items. The judgments made in the determination of the estimated fair value assigned to the assets acquired and liabilities assumed, as well as the estimated useful life of each asset and the duration of each liability, can materially impact the financial statements in periods after acquisition, such as through depreciation and amortization expense. Acquisition-related costs are expensed as incurred and changes in deferred tax asset valuation allowances and income tax uncertainties after the measurement period are recorded in Provision for Income Taxes. Discontinued Operations In June 2022, the Company’s Board of Directors approved management to enter into negotiations to sell MTS. The Company completed the sale of MTS on December 31, 2022. Accordingly, the assets and liabilities of the MTS business are separately reported as assets and liabilities from discontinued operations as of December 31, 2022 and 2021. The results of operations and cash flows of MTS for all periods are separately reported as discontinued operations. Restricted Cash Restricted cash consists of funds held for payment of prize liabilities for its various daily and seasonal peer-to-peer fantasy games, as well as private fantasy league dues from customers who utilize the services offered via the Company’s secure online payment and league dues management website. The Company maintains separate accounts to segregate users’ funds from operational funds. Concentrations of Credit Risk Cash and restricted cash are deposited with major banks in the United States, Israel and Hong Kong. Such deposits in the United States may be in excess of insured limits and are not insured in other jurisdictions. Generally, the FDIC limit per bank is $ 250,000 The following represents the cash and restricted cash on hand at December 31, 2022 by banking institution and does not include any reduction for the FDIC insured limit of $ 250,000 Schedule of Cash and Restricted Cash Bank December 31, 2022 Platinum Bank $ 46,023,871 Bank Vista 2,744,359 Silicon Valley Bank 503,103 Other 1,186,153 Total cash and restricted cash $ 50,457,486 The Company performs ongoing credit evaluations of its customers. In certain circumstances, the Company may require letters of credit, other collateral or additional guarantees. Accounts Receivable The Company’s policy for estimating the allowance for credit losses on accounts receivables considers several factors including historical loss experience, the age of delinquent receivable balances due, and economic conditions. Specific customer reserves are made during review of significant outstanding balances due, in which customer creditworthiness and current economic trends may indicate that it is probable the receivable will not be recovered. Accounts receivables are written off after collection efforts occur and the receivable is deemed uncollectible. Adjustments to the allowance for credit losses are recorded in selling, general and administrative expense. Allowance for credit losses as of December 31, 2022 and 2021 were $ 0 0 Investment, cost During the year ended December 31, 2021, the Company invested $ 200,000 280,903 1.12 Equipment Equipment is recorded at cost. Expenditures for renewals and improvements that significantly add to the productivity capacity or extend the useful life of an asset are capitalized. Expenditures for maintenance and repairs are expensed. When equipment is retired or sold, the cost and related accumulated depreciation are eliminated from the accounts and the resultant gain or loss is reflected in income. Depreciation is provided using the straight-line method, based on useful lives of the assets which ranges from three to seven years. Depreciation expense for the years ended December 31, 2022 and 2021, was $ 25,345 28,891 100,733 86,989 Leases The Company determines if an arrangement is or contains a lease at inception or modification of the arrangement. An arrangement is or contains a lease if there are identified assets and the right to control the use of an identified asset is conveyed for a period of time in exchange for consideration. Control over the use of the identified asset means the lessee has both the right to obtain substantially all of the economic benefits from the use of the asset and the right to direct the use of the asset. For a lease with terms greater than year, a right-of-use (ROU) asset and lease liability is recognized based on the present value of the future minimum lease payments over the lease term at commencement date. The initial measurement of the operating lease ROU asset also includes any prepaid lease payments and are reduced by any previously accrued deferred rent. The Company’s operating lease does not provide a readily determinable implicit rate; therefore, the Company uses its incremental borrowing rate to discount the lease payments based on the information available at commencement date. The Company’s operating lease does not include a fixed rental escalation clause. Lease terms include optional renewal periods when it is reasonably certain that such option will be exercised. Lease expense for minimum lease payments is recognized on a straight-line basis over the expected lease term. Intangible and Long-Lived Assets Intangible assets consist of internally developed software, customer relationships, trade names and acquired technology and are carried at cost less accumulated amortization. The Company amortizes the cost of identifiable intangible assets on a straight-line basis over the expected period of benefit, which ranges from three ten years Costs associated with internally developed software are expensed as incurred unless they meet generally accepted accounting criteria for deferral and subsequent amortization. Software development costs incurred prior to the application development stage are expensed as incurred. For costs that are capitalized, the subsequent amortization is the straight-line method over the remaining economic life of the product, which is estimated to be five years The Company begins amortizing the asset and subsequent enhancements once the software is ready for its intended use. The Company reassesses whether it has met the relevant criteria for deferral and amortization at each reporting date. The Company capitalized $ 137,565 201,436 The Company reviews the carrying value of its long-lived assets, including equipment and finite-lived intangible assets, for impairment whenever events and circumstances indicate that the carrying value of an asset may not be recoverable from the estimate future cash flows expected to result from its use and eventual disposition. In cases where undiscounted cash flows are less than the carrying value of an asset group, an impairment loss is recognized equal to an amount by which the asset group’s carrying value exceeds the fair value of assets. The factors considered by management in performing this assessment include current operating results, trends and prospects, the manner in which the property is used, and the effects of customer loss, obsolescence, demand, competition, and other economic factors. In accordance with the approval by the Company’s Board of Directors to sell MTS in June 2022, management concluded that the intangible assets of customer relationships and developed technology and its goodwill were impaired and recorded an impairment charge for $ 1,224,671 Goodwill and Impairment The Company evaluates the carrying amount of goodwill annually or more frequently if events or circumstances indicate that the goodwill may be impaired. Factors that could trigger an impairment review include significant underperformance relative to historical or forecasted operating results, a significant decrease in the market value of an asset or significant negative industry or economic trends. The Company completes impairment reviews for its reporting units using a fair-value method based on management’s judgments and assumptions. When performing its annual impairment assessment, the Company evaluates the recoverability of goodwill assigned to each of its reporting units by comparing the estimated fair value of the respective reporting unit to the carrying value, including goodwill. The Company estimates fair value utilizing the income approach and the market approach or a combination of both income and market approaches. The income approach requires management to make assumptions and estimates for each reporting unit, including projected future operating results, economic projections, anticipated future cash flows, working capital levels, income tax rates, and a weighted-average cost of capital reflecting the specific risk profile of the respective reporting unit. The key assumptions used in the income approach include revenue growth, operating income margin, discount rate and terminal growth rate. These assumptions are the most sensitive and susceptible to change as they require significant management judgment. Discount rates are determined by using market and industry data as well as Company-specific risk factors for each reporting unit. The discount rate utilized for each reporting unit is indicative of the return an investor would expect to receive for investing in such a business. The market approach estimates fair value using performance multiples of comparable publicly-traded companies. In the event the fair value of a reporting unit is less than the carrying value, including goodwill, an impairment loss is recognized for the difference between the implied fair value and the carrying value of the reporting unit. The Company recorded goodwill impairment of $ 1,515,000 During the year ended December 31, 2021, the Company recorded goodwill impairment of $ 21,722,213 858,819 Accounts Payable The composition of accounts payable and accrued expenses are as follows: Schedule of Accounts Payable and Accrued Expenses December 31, 2022 December 31, 2021 Accounts payable $ 851,031 $ 813,621 Accrued wages and payroll expenses 338,166 181,360 Accrued bonus 358,836 117,370 Accrued interest 32,017 - Other accrued expenses 545,657 291,671 Accounts payable and accrued expenses $ 2,125,707 $ 1,404,022 Prize Liability The Company’s prize liability consists of funds to be paid to participants of the various fantasy games hosted by the Company. These prizes are paid to the participants once a fantasy game has concluded and final winners have been determined. Customer Deposits The Company’s liability for customer obligations is in wallet accounts and accounts on the SportsHub platform. Cash related to these accounts may be drawn at the customer’s request. Severance Pay Certain of the Company’s employees in Israel have subscribed to Section 14 of Israel’s Severance Pay Law, 5723-1963 (“Section 14”). Pursuant to Section 14, the Company’s employees, covered by this section, are entitled to monthly deposits, at a rate of 8.33 With regards to employees in Israel that are not subject to Section 14, the Company’s liability for severance pay is calculated pursuant to the local Severance Pay Law, based on the most recent salary of the relevant employees multiplied by the number of years of employment as of the balance sheet date. These employees are entitled to one-month salary for each year of employment or a portion thereof. The Company’s liability for these employees is fully provided for via monthly deposits with severance pay funds, insurance policies and an accrual. The value of the liability of $ 342,000 366,000 279,000 284,000 The deposited funds include profits accumulated up to the balance sheet date. The deposited funds may be withdrawn only upon the fulfillment of the obligation pursuant to the Severance Pay Law or labor agreements. Transactions with SportsHub Prior to December 22, 2022 (see Note 3 – Acquisitions – SportsHub Games Network, Inc.), SportsHub owned approximately 40% of the outstanding ordinary shares of the Company. SportsHub has historically paid direct expenses incurred by the Company’s Sports Gaming Client Services business unit (“STI”), which includes salaries and related expenses for the employees of STI. SportsHub collects cash on behalf of STI’s revenue generating activities. The Company was allocated cost of revenue and selling, general, and administrative expenses totaling $ 285,673 284,625 Redeemable Preferred Stock Issued with a Commitment Fee The Company considers guidance within ASC 470-20, Debt (ASC 470), ASC 480, and ASC 815 when accounting for a redeemable equity instrument issued with a freestanding-instruments (e.g. commitment fee), such as in the issuance upon the date the SharpLink stock is listed or quoted on any trading market (Going Public Transaction). In circumstances in which redeemable convertible preferred stock is issued with a commitment fee, the proceeds from the issuance of the convertible preferred stock are first allocated to the commitment fee at its full estimated fair value. The Company accounts for the commitment fee as either equity instrument, liability, or derivative liability in accordance with ASC 480, Distinguishing Liabilities from Equity (ASC 480) and/or ASC 815, Derivatives and Hedging (ASC 815), depending on the specific terms of the agreement. The commitment fee, which required the Company to issue ordinary shares equal to 3% of the Company’s issued and outstanding capital immediately following the Going Public Transaction, required the Company to transfer a variable number of shares outside of its control, which is classified as a liability. Liability-classified instruments are recorded at their estimated fair values at each reporting period until they are exercised, terminated, reclassified, or otherwise settled. Changes in the estimated fair value of the commitment fee were recorded in Commitment Fee Expense in the consolidated statement of operations for the year ended December 31, 2021. Treasury Stock Company shares held as treasury shares are recognized at cost, and as a deduction from equity. Any gain or loss arising from a purchase, sale, issuance or cancellation of treasury shares is recognized directly in equity at the time of such event. Warrants The Company accounts for a warrant as an equity instrument, liability or share-based compensation in accordance with ASC 480, Distinguishing Liabilities from Equity, and/or ASC 718, Compensation – Stock Compensation, depending on the specific terms of the agreement. In February 2021, the Company issued a warrant in exchange for advisory services, which vested upon the completion of the Going Public Transaction. The warrant was in the scope of ASC 718 and was recognized at its grant date fair value when the performance condition became probable of occurrence, which in the Company’s case was the completion of the Going Public Transaction. The grant date fair value was determined using a Black Scholes option-pricing model. Through the MTS Merger, the Company assumed 83,334 In November 2021, the Company issued warrants concurrent with a sale of ordinary shares to an institutional investor. Based on the terms of the agreements, the warrants were freestanding, equity-linked instruments that represented separate units of account. The Company allocated the value of net proceeds from the offering to the ordinary shares and warrants based on relative fair value on the grant date. The warrants’ grant date fair values were determined using Black Scholes option-pricing models. The value allocated to the warrants was recorded in Additional Paid-In Capital in the consolidated balance sheet. Revenue The Company follows a five-step model to assess each sale to a customer; identify the legally binding contract, identify the performance obligations, determine the transaction price, allocate the transaction price, and determine whether revenue will be recognized at a point in time or over time. Revenue is recognized upon transfer of control of promised products or services (i.e., performance obligations) to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for promised goods or services. Advertising and Marketing Expenses The Company incurred $ 459,976 The Affiliate Marketing Services – United States and the Affiliate Marketing Services – International operating segments generate revenue by earning commissions from sportsbooks and casino operators when a new depositor is directed to them by our affiliate marketing websites. In addition, this segment provides sports betting data (e.g., betting lines) to sports media publishers in exchange for a fixed fee. The Sports Gaming Client Services operating segments’ performance obligations are satisfied over time (software licenses). Software license revenue is recognized when the customer has access to the license and the right to use and benefit from the license. Other items relating to charges collected from customers include reimbursable expenses. Charges collected from customers as part of the Company’s sales transactions are included in revenues and the associated costs are included in cost of revenues. The Company’s SportsHub operating segment collects fees from customers for daily and season-long online fantasy sports games in advance and recognizes the related fees over the term of the online fantasy game. It also collects various forms of fee revenue from customers using its wallet system platform. Its performance obligation is to provide these customers with an online platform to collect entry fees, provide transparency into league transactions, encourage timely payment of entry fees, safeguard funds during the season and facilitate end-of-season prize payouts. Fee revenue related to payment transactions is deferred until the end of the specific season. Other types of fee revenue are recognized on a transactional basis when users complete transactions or when a customer’s account becomes inactive under the terms of the user agreement. SportsHub also provides sports simulation software that customers pay a fee to access over a period of time. SportsHub provides and maintains the software throughout the duration of the season, which constitutes a single performance obligation and revenue is recognized over the term of the service. SportsHub also collects subscription fees from users of its Fantasy National Golf Club. Its performance obligation under these contracts is to provide subscribers with access to SportsHub’s intellectual property. Revenue is initially deferred and recognized ratably over the subscription period. Any discounts, promotional incentives or waived entry fees are treated as a reduction in revenue. Any promotions where funds are issued to a user’s wallet account are recognized as marketing expenses, included in selling, general, and administrative expenses. Stock-Based Compensation Stock-based compensation expense reflects the fair value of stock-based awards measured at the grant date and recognized over the requisite service period. The Company estimates the fair value of each stock-based award on the measurement date using the Black-Scholes option valuation model which incorporates assumptions as to stock price volatility, the expected life of the options, risk-free interest rate, and dividend yield. Income Taxes The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes, under which deferred tax liabilities and assets are recognized for the expected future tax consequences of temporary differences between financial statement carrying amounts and the tax basis of assets and liabilities, net operating losses, and tax credit carryforwards. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company uses a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. A tax position is recognized when it is more likely than not that the tax position will be sustained upon examination, including resolution of any related appeals or litigation processes. A tax position that meets the more-likely-than-not recognition threshold is measured at the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement with a taxing authority. The standard also provides guidance on derecognition of tax benefits, classification on the balance sheet, interest and penalties, accounting in interim periods, disclosure and transition. Net Loss Per Share Basic net loss per share is calculated by dividing net loss available to ordinary shareholders, adjusted for preferred stock discount accretion and dividends accrued on preferred stock, by the weighted-average number of ordinary shares 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 ordinary shares that would have been outstanding if potential ordinary shares (also known as common) had been issued if such additional ordinary shares were dilutive. Since the Company had net losses for all the periods presented, basic and diluted loss per share are the same, and additional potential ordinary shares have been excluded, as their effect would be anti-dilutive. At December 31, 2022, dividend accrued in Preferred Series A-1 stock of 66,303 124,810 2,889,124 4,003,593 Fair Value Measurements The Company has determined the fair value of certain assets and liabilities in accordance with generally accepted accounting principles, which provides a framework for measuring fair value. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques should maximize the use of observable inputs and minimize the use of unobservable inputs. A fair value hierarchy has been established, which prioritizes the valuation inputs into three broad levels. Level 1 inputs consist of quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the related asset or liability. Level 3 inputs are unobservable inputs related to the asset or liability. Estimates The preparation of the consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Our most critical estimates include those related to purchase accounting, intangibles and long-lived assets, goodwill and impairment, stock based compensation, discontinued operations and revenue recognition. On an ongoing basis, we evaluate our estimates and assumptions. We base our estimates on historical experience and on various other factors that we believe are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results could differ from those estimates. Contingencies From time to time, we may become involved in lawsuits and legal proceedings which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. Although we currently maintain liability insurance coverage intended to cover professional liability and certain other claims, we cannot assure that our insurance coverage will be adequate to cover liabilities arising out of claims asserted against us in the future where the outcomes of such claims are unfavorable to us. Liabilities in excess of our insurance coverage, including coverage for professional liability and certain other claims, could have a material adverse effect on our business, financial condition and results of operations. Recently Issued Accounting Pronouncements Not Yet Adopted In June 2016, the FASB issued ASC 326, Financial Instruments – Credit Losses (Topic 326): Measurements of Credit Losses on Financial Instruments (“ASC 326”), which replaces the existing incurred loss model with a current expected credit loss (“CECL”) model that requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The Company would be required to use a forward looking CECL model for accounts receivables, guarantees, and other financial instruments. The Company will adopt ASC 326 on January 1, 2023 and does not expect ASC 326 to have a material impact on its consolidated financial statements. In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions (“ASU 2022-03”), which clarifies the guidance in Accounting Standards Codification Topic 820, Fair Value Measurement (“Topic 820”), when measuring the fair value of an equity security subject to contractual restrictions that prohibit the sale of an equity security and introduces new disclosure requirements for equity securities subject to contractual sale restrictions that are measured at fair value in accordance with Topic 820. ASU 2022-03 is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, and early adoption is permitted. While the Company is continuing to assess the timing of adoption and the potential impacts of ASU 2022-03, it does not expect ASU 2022-03 to have a material effect on the Company’s consolidated financial condition, results of operations or cash flows.

Going Concern

Going Concern	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 2 - Going Concern In the pursuit of SharpLink’s long-term growth strategy and the development of its fan activation and conversion software and related businesses, the Company has sustained continued operating losses. During the three months ending March 31, 2023 and March 31, 2022, the Company had a net loss from continuing operations of $ 2,678,746 6,936,529 14,885,057 1,468,457 10 4,400,000 4,000,000 7,000,000 The Company is continually evaluating strategies to obtain the required additional funding for future operations. These strategies may include, but are not limited to, equity financing, issuing, or restructuring debt, entering into other financing arrangements, and restructuring operations to grow revenues and decrease expenses. The Company may be unable to access further equity or debt financing when needed or obtain additional liquidity under acceptable terms, if at all. As such, these factors, among others, raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period. The condensed consolidated financial statements do not include any adjustments to the carrying amounts and classification of assets, liabilities, and reported expenses that may be necessary if the Company were unable to continue as a going concern.	Note 2 – Going Concern In the pursuit of SharpLink’s long-term growth strategy and the development of its fan activation and conversion software and related businesses, the Company has sustained continued operating losses. During the year ending December 31, 2022, the Company had a net loss from continuing operations as of December 31, 2022 and 2021 of $ 15,303,402 33,469,830 6,510,965 5,854,995 3,250,000 7,000,000 8 10 4,400,000 4,000,000 The Company is continually evaluating strategies to obtain the required additional funding for future operations. These strategies may include, but are not limited to, obtaining equity financing, issuing, or restructuring debt, entering into other financing arrangements, and restructuring of operations to grow revenues and decrease expenses. The Company may be unable to access further equity or debt financing when needed. As such, these factors, among others, raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period. The consolidated financial statements do not include any adjustments to the carrying amounts and classification of assets, liabilities, and reported expenses that may be necessary if the Company were unable to continue as a going concern.

Acquisitions

Acquisitions	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
Acquisitions	Note 5 - Acquisitions SportsHub Games Network, Inc. (“SportsHub”) Description of the Transaction On December 22, 2022, SharpLink, through its wholly owned subsidiary, SHGN Acquisition Corp (“Acquirer” or the “Merger Subsidiary) acquired all of the outstanding capital stock of SportsHub (the “SportsHub Acquisition”), via an Agreement and Plan of Merger, dated as of September 6, 2022 (the “SportsHub Merger Agreement”). In accordance with the terms of the SportsHub Merger Agreement between the Acquirer, SportsHub and an individual acting as the SportsHub stockholders’ representative (the “Stockholder Representative”): ● SharpLink issued an aggregate of 431,926 40,586 ● SportsHub merged with and into the Merger Subsidiary, with the Merger Subsidiary remaining as the surviving corporation and wholly owned subsidiary of SharpLink. ● SportsHub, which owned 889,380 ● SharpLink assumed $ 5,387,850 Identification of Accounting Acquirer The transaction was accomplished through a direct acquisition, whereby SHGN Acquisition Corp effectively acquired all of the outstanding capital stock of SportsHub, as a result of which SHGN Acquisition Corp obtained control over SportsHub. Therefore, SHGN Acquisition Corp has been determined to be the acquirer in the transaction, and SportsHub the acquiree. Determining the Acquisition Date The Acquirer obtained control of SportsHub following the exchange of consideration on December 22, 2022. Thus, the closing date of December 22, 2022 was the acquisition date. Purchase Price The purchase price is based on SharpLink’s closing share price of $ 2.90 472,513 1,267,199 4,120,651 Schedule of Purchase Consideration Description Amount Fair Value of Equity Consideration $ 1,370,287 Fair Value of Seller Platinum Line of Credit and Loan 5,387,850 Total Purchase Price $ 6,758,137 Purchase Price Allocation The SportsHub Acquisition assets and liabilities were measured at fair values as of December 22, 2022, primarily based on the valuation determined by an independent valuation, which were based on income-based method and relief from royalty method. Estimates of fair value represent management’s best estimate of assumptions about future events and uncertainties, including significant judgments related to future cash flows, discount rates, competitive trends, margin and revenue growth assumptions, including royalty rates and customer attrition rates and others. Inputs used were generally obtained from historical data supplemented by current and anticipated market conditions and growth rates expected as of the acquisition date. The fair value of the assets acquired and liabilities assumed as of December 22, 2022 were as follows: Schedule of Fair Value of Assets Acquired and Liabilities Assumed December 22, 2022 Assets: Cash $ 38,255,266 Restricted cash 10,604,004 Accounts receivable 186,712 Prepaid expenses and other current assets 1,916,932 Equipment 11,953 Other long-term assets 95,793 Intangible assets 2,390,000 Total Assets $ 53,460,660 Liabilities: Accrued expenses $ 284,345 Deferred tax liabilities 48,775 Deferred revenue 3,574,285 Other current liabilities 47,657,117 Other long-term liabilities 106,705 Total liabilities $ 51,671,227 Net assets acquired, excluding goodwill $ 1,789,433 Goodwill 4,968,703 Purchase consideration for accounting acquiree $ 6,758,137 The fair value, as determined by assumptions that market participants would use in pricing the assets, and weighted average useful life of the identifiable intangible assets are as follows: Schedule of Fair Value Assumption Asset Weighted Average Fair Value Useful Life (Years) Customer relationships $ 1,550,000 5 Trade names 640,000 6 Acquired technology 200,000 5 $ 2,390,000 The excess of consideration for the acquisition over the fair value of net assets acquired was recorded as goodwill and derived from the market price of the shares at the time of the SportsHub Acquisition. The goodwill created in the acquisition is not expected to be deductible for tax purposes. As of March 31, 2023, the calculation and allocation of the purchase price to tangible and intangible assets and liabilities is preliminary, as the Company is still in the process of accumulating all of the required information to finalize the opening balance sheet and calculations of intangible assets. Transaction Costs SharpLink’s transaction costs incurred in connection with the SportsHub Acquisition were $ 83,866 Unaudited Pro Forma Information The following unaudited supplemental pro forma financial information presents the financial results for the three months ended March 31, 2022 as if the SportsHub Acquisition had occurred on January 1, 2022. The pro forma financial information includes, where applicable, adjustments for: (i) additional amortization expense of $ 36,667 would have been recognized related to the acquired intangible assets in 2022 and (ii) transaction costs and other one-time non-recurring costs which reduced expenses by $ 83,866 in 2022. The pro forma financial information excludes adjustments for estimated cost synergies or other effects of the integration of SportsHub: Schedule of Business Acquisition Pro Forma Information March 31, 2022 Revenues $ 2,853,636 Loss from continuing operations (7,397,148 ) Less: dividends accrued on series B preferred stock (3,595 ) Net loss from continuing operations available to ordinary shareholders (7,400,743 ) Net income (loss) from discontinued operations, net of tax, available to ordinary shareholders (108,000 ) Net loss available to ordinary shareholders (7,508,743 ) Basic and diluted: Net loss from continuing operations per share $ (3.18 ) Net loss from discontinued operations per share (0.05 ) Net loss per share $ (3.23 ) The pro forma financial information is presented for illustrative purposes only and is not necessarily indicative of the operating results that would have been achieved had the SportsHub Acquisition been completed as of the date indicated or the results that may be obtained in the future.	Note 3 – Acquisitions Mer Telemanagement Solutions Ltd. (“MTS”) Description of the Transaction On July 26, 2021, Mer Telemanagement Solutions Ltd. (“MTS”), New SL Acquisition Corp., a wholly owned subsidiary of MTS (“Merger Sub”) and privately held SharpLink, Inc. (“SharpLink, Inc.”) entered into an Agreement and Plan of Merger (the “Merger Agreement”). Pursuant to the Merger Agreement, Merger Sub merged with and into SharpLink, Inc., with SharpLink, Inc. surviving as a wholly-owned subsidiary of legacy MTS (the “Reverse Merger” or “MTS Merger”). Following the MTS Merger, the Company changed its name from Mer Telemanagement Solutions Ltd. to SharpLink Gaming Ltd. (the “Company”). On a pro forma and fully-diluted basis for the Company, SharpLink, Inc. shareholders own approximately 86 stock option pool of 10% of the fully-diluted outstanding share capital of the Company, and legacy MTS securityholders own approximately 14% of the fully-diluted outstanding capital of the Company. As a result of the MTS Merger, each outstanding share of SharpLink, Inc. common stock was converted into the right to receive SharpLink Gaming Ltd. ordinary shares as calculated pursuant to the Exchange Ratio, as defined in the Merger Agreement. Each outstanding share of SharpLink, Inc. Series A preferred stock was converted into the right to receive SharpLink Gaming Ltd. Series A-1 preferred stock, calculated pursuant to the Exchange Ratio. Each outstanding share of SharpLink, Inc. Series A-1 preferred stock was converted into the right to receive SharpLink Gaming Ltd. Series A-1 preferred stock, calculated pursuant to the Exchange Ratio. Each outstanding share of SharpLink, Inc. Series B preferred stock was converted into the right to receive SharpLink Gaming Ltd. Series B preferred stock, calculated pursuant to the Exchange Ratio. In connection with a closing condition of the Merger Agreement, a major shareholder of both legacy MTS and SharpLink, Inc., invested $ 6,000,000 3,692,865 Identification of Accounting Acquirer As a result of the MTS Merger, SharpLink, Inc. shareholders owned 86 Purchase Price The purchase price was based on the legacy MTS closing share price of $ 6.80 2,492,162 670,789 108,334 Schedule of Purchase Consideration MTS issued and outstanding ordinary shares immediately prior to Merger 3,162,951 MTS share price on July 26, 2021 $ 6.80 MTS ordinary shares fair value 21,508,067 MTS warrants and options fair value $ 601,965 Purchase consideration for accounting acquiree $ 22,110,032 The fair values of the MTS warrants and options, which are further disclosed in Notes 10 and 12, respectively, were determined using a Black Scholes option-pricing model with the following assumptions: Schedule of Assumptions MTS Warrants - $2.642 strike price Fair value of ordinary shares $ 6.80 Exercise price $ 2.64 Expected volatility 54.7 % Expected dividends 0.0 % Expected term (in years) 3.0 Risk-free rate 0.38 % Fair value per warrant $ 4.49 Warrants 58,334 Fair value $ 261,965 MTS Warrants - $0 strike price Fair value of ordinary shares $ 6.80 Exercise price $ 0.00 Expected volatility 54.7 % Expected dividends 0.0 % Expected term (in years) 3.0 Risk-free rate 0.38 % Fair value per warrant $ 6.80 Warrants 25,000 Fair value $ 170,000 MTS Options - $0 strike price Fair value of ordinary shares $ 6.80 Exercise price $ 0.00 Expected volatility 54.7 % Expected dividends 0.0 % Expected term (in years) 3.0 Risk-free rate 0.38 % Fair value per warrant $ 6.80 Warrants 25,000 Fair value $ 170,000 Purchase Price Allocation The MTS assets and liabilities were measured at estimated fair values at July 26, 2021, primarily using Level 3 inputs. Estimates of fair value represent management’s best estimate of assumptions about future events and uncertainties, including significant judgments related to future cash flows, discount rates, competitive trends, margin and revenue growth assumptions including royalty rates and customer attrition rates and others. Inputs used were generally obtained from historical data supplemented by current and anticipated market conditions and growth rates expected as of the acquisition date. The fair value of the assets acquired and liabilities assumed as of July 26, 2021 were as follows: Schedule of Fair Value of Assets Acquired and Liabilities Assumed Assets: Cash 916,000 Restricted cash 1,016,000 Accounts receivable 356,000 Prepaid expenses and other current assets 322,000 Equipment 25,000 Other long-term assets 261,000 Intangible assets 483,000 Total Assets $ 3,379,000 Liabilities: Accrued expenses 2,129,000 Deferred revenue 914,000 Other current liabilities 495,000 Other long-term liabilities 312,000 Total liabilities $ 3,850,000 Net assets acquired, excluding goodwill $ (471,000 ) Goodwill 22,581,032 Purchase consideration for accounting acquiree $ 22,110,032 The fair value, as determined by assumptions that market participants would use in pricing the assets, and weighted average useful life of the identifiable intangible assets are as follows: Schedule of Fair Value Assumption Asset Weighted Average Fair Value Useful Life (Years) Customer relationships $ 414,000 4 Developed technology 69,000 3 Total fair value of assumption asset $ 483,000 The excess of the consideration for the acquisition over the fair value of net assets acquired was recorded as goodwill and derived from the market price of the shares at the time of the MTS Merger in the go-public transaction. During the year ended December 31, 2021, $ 21,722,213 The allocation of purchase price is subject to finalization during a period not to exceed one year from the acquisition date. Adjustments to the preliminary allocation of purchase price may occur related to finalization of income taxes. Transaction Costs SharpLink’s transaction costs incurred in connection with the MTS Merger were $ 3,084,341 Results of the Legacy MTS Business Subsequent to the Acquisition For the year ended December 31, 2021, the legacy MTS business had revenues and net loss of $ 1,517,001 22,173,554 21,722,213 FourCubed Description of the Transaction On December 31, 2021, SharpLink Gaming Ltd., through its wholly owned subsidiary FourCubed Acquisition Company, LLC, acquired certain business assets of FourCubed (“FourCubed Acquisition”) for total consideration of $ 6,886,523 606,114 1,606,202 6,195,000 130,000 311,523 250,000 587,747 Earnout” Earnout The Company accounts for an earnout as business combination consideration or compensation in accordance with ASC 805, Business Combinations, and/or ASC 718, Compensation – Stock Compensation, depending on the specific terms of the agreement. Based on the terms of the agreement, the number of ordinary shares to be paid is fixed as of the agreement date and is paid in the form of ordinary shares in multiple tranches, contingent on continued employment and the achievement of performance milestones, such as business activities, revenue targets and gross margin targets. In March 2022, the seller’s employment was terminated. No performance-based milestones were achieved prior to termination. As the earnout is contingent upon achieving specified milestones and continued employment, the Company does not expect to recognize compensation cost related to the earnout. Purchase Price The purchase price was based on the cash consideration paid and 606,114 2.65 Schedule of Purchase Consideration Ordinary shares issued to seller 606,114 Ordinary share price on December 31, 2021 $ 2.65 Consideration in ordinary shares 1,606,202 Cash paid to Seller 6,195,000 Due to Seller 691,523 Purchase consideration $ 8,492,725 Purchase Price Allocation The FourCubed assets and liabilities were measured at estimated fair values at December 31, 2021, primarily using Level 3 inputs. Estimates of fair value represent management’s best estimate of assumptions about future events and uncertainties, including significant judgments related to future cash flows, discount rates, competitive trends, margin and revenue growth assumptions including customer attrition rates, cost to recreate intellectual property and others. Inputs used were generally obtained from historical data supplemented by current and anticipated market conditions and growth rates expected as of the acquisition date. The fair value of the assets acquired and liabilities assumed as of December 31, 2021 were as follows: Schedule of Fair Value of Assets Acquired and Liabilities Assumed Assets: Cash $ 311,523 Accounts receivable 424,593 Prepaid expenses and other current assets 9,468 Intangible assets 4,928,000 Total assets $ 5,673,584 Liabilities: Accrued expenses $ 311,026 Total liabilities 311,026 Net assets acquired, excluding goodwill $ 5,362,558 Goodwill 3,130,167 Purchase consideration for accounting acquiree $ 8,492,725 The fair value, as determined by assumptions that market participants would use in pricing the assets, and weighted average useful life of the identifiable intangible assets are as follows: Schedule of Fair Value Assumption Asset Weighted Average Fair Value Useful Life (Years) Customer relationships $ 4,144,000 10 Developed technology 784,000 1 Total fair value of assumption asset $ 4,928,000 The excess of the consideration for the acquisition over the fair value of net assets acquired was recorded as goodwill, which is attributed to expected synergies and expanded market opportunities from combining the Company’s operations with FourCubed. The goodwill created in the acquisition is expected to be deductible for tax purposes. FourCubed earns advertising commissions from online gambling sites for connecting individuals to the sites. FourCubed has one performance obligation: to make the connection between the individual and the online gambling site. FourCubed is compensated for that delivery through a cost per acquisition model (CPA) or revenue share model. In February 2022, FourCubed was notified by Entain plc, a gaming operator from which FourCubed earned over 85 percent of its revenues, that it intends to exit the Russian market. FourCubed estimates that approximately 40 percent of its annual revenue, with an estimated operating income margin of 25 percent, is earned from players in the Russian market. The Company recorded $ 3,211,000 1,515,000 Transaction Costs Transaction costs incurred in connection with the FourCubed Acquisition were $ 67,130 SportsHub Games Network, Inc. (“SportsHub”) Description of the Transaction On December 22, 2022 (the “Close Date”), SharpLink, through its wholly owned subsidiary, SHGN Acquisition Corp (“Acquirer” or the “Merger Subsidiary) acquired all of the outstanding capital stock of SportsHub, via an Agreement and Plan of Merger, dated as of September 6, 2022 (“Merger Agreement”). In accordance with the terms of the Equity Purchase Agreement between the Acquirer, the Acquiree and an individual acting as the SportsHub stockholders’ representative (“the Stockholder Representative”): ● SharpLink issued an aggregate of 4,319,263 405,862 ● SportsHub has merged with and into the Merger Subsidiary, with the Merger Subsidiary remaining as the surviving corporation and wholly owned subsidiary of SharpLink. ● SportsHub, which owned 8,893,803 ● SharpLink assumed $ 5,387,850 Identification of Accounting Acquirer The transaction was accomplished through a direct acquisition, whereby SHGN Acquisition Corp effectively acquired all of the outstanding capital stock of SportsHub, as a result of which SHGN Acquisition Corp obtained control over SportsHub. Therefore, SHGN Acquisition Corp has been determined to be the acquirer in the transaction, and SportsHub the acquiree. Determining the Acquisition Date The Acquirer obtained control of Acquiree following the exchange of consideration on December 22, 2022. Thus, the closing date of December 22, 2022 was the acquisition date. Purchase Price The purchase price is based on SharpLink’s closing share price of $ 0.29 4,725,125 1,267,199 4,120,651 Schedule of Purchase Consideration Description Amount Fair Value of Equity Consideration $ 1,370,287 Fair Value of Seller Platinum Line of Credit and Loan 5,387,850 Total Purchase Price $ 6,758,137 Purchase Price Allocation The SportsHub Acquisition assets and liabilities were measured at fair values as of December 22, 2022, primarily based on the valuation determined by an independent valuation, which were based on income-based method and relief from royalty method. Estimates of fair value represent management’s best estimate of assumptions about future events and uncertainties, including significant judgments related to future cash flows, discount rates, competitive trends, margin and revenue growth assumptions, including royalty rates and customer attrition rates and others. Inputs used were generally obtained from historical data supplemented by current and anticipated market conditions and growth rates expected as of the acquisition date. The fair value of the assets acquired and liabilities assumed as of December 22, 2022 were as follows: Schedule of Fair Value of Assets Acquired and Liabilities Assumed Assets: Cash $ 38,255,266 Restricted cash 10,604,004 Accounts receivable 186,712 Prepaid expenses and other current assets 1,916,932 Equipment 11,953 Other long-term assets 95,793 Intangible assets 2,390,000 Total Assets $ 53,460,660 Liabilities: Accrued expenses $ 284,345 Deferred tax liabilities 48,775 Deferred revenue 3,574,285 Other current liabilities 47,657,117 Other long-term liabilities 106,705 Total liabilities $ 51,671,227 Net assets acquired, excluding goodwill $ 1,789,433 Goodwill 4,968,703 Purchase consideration for accounting acquiree $ 6,758,137 The fair value, as determined by assumptions that market participants would use in pricing the assets, and weighted average useful life of the identifiable intangible assets are as follows: Schedule of Fair Value Assumption Asset Weighted Average Fair Value Useful Life (Years) Customer relationships $ 1,550,000 5 Trade names 640,000 6 Acquired technology 200,000 5 $ 2,390,000 The excess of consideration for the acquisition over the fair value of net assets acquired was recorded as goodwill and derived from the market price of the shares at the time of the SportsHub Acquisition. The goodwill created in the acquisition is not expected to be deductible for tax purposes. As of December 31, 2022, the calculation and allocation of the purchase price to tangible and intangible assets and liabilities is preliminary, as the Company is still in the process of accumulating all of the required information to finalize the opening balance sheet and calculations of intangible assets. Transaction Costs SharpLink’s transaction costs incurred in connection with the SportsHub Acquisition were $ 83,866 Results of the SportsHub Subsequent to the Acquisition The SportsHub Acquisition had revenues and net income of $ 951,194 42,908 Unaudited Pro Forma Information The following unaudited supplemental pro forma financial information presents the financial results for the years ended December 31, 2022 and 2021 as if the MTS Merger, FourCubed and SportsHub Acquisition had occurred on January 1, 2021. The pro forma financial information includes, where applicable, adjustments for: (i) additional amortization expense of $ 486,141 1,324,900 5,468,201 94,685 119,095 The pro forma financial information excludes adjustments for estimated cost synergies or other effects of the integration of MTS, FourCubed and SportsHub: Schedule of Business Acquisition Pro Forma Information 2022 2021 Revenues $ 12,108,434 $ 19,695,782 Loss from continuing operations (28,420,775 ) (90,132,215 ) Less: dividends accrued on series B preferred stock — (782,887 ) Net loss from continuing operations available to ordinary shareholders (28,420,775 ) (90,915,102 ) Net income (loss) from discontinued operations, net of tax, available to ordinary shareholders 70,024 (49,000 ) Net loss available to ordinary shareholders (28,350,751 ) (90,964,102 ) Basic and diluted: Net loss from continuing operations per share $ (1.14 ) $ (6.36 ) Net loss from discontinued operations per share — — Net loss per share $ (1.14 ) $ (6.36 ) The pro forma financial information is presented for illustrative purposes only and is not necessarily indicative of the operating results that would have been achieved had the SportsHub, MTS Merger and FourCubed Acquisition been completed as of the date indicated or the results that may be obtained in the future.

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Leases	Note 4 – Leases The Company leases certain office space under a long-term, non-cancelable operating lease agreement. The contract provides the Company the right to substantially all of the economic benefits from the use of the office space and the right to direct the use of the office space, thus it is considered to be or contain a lease. An operating right-of-use (“ROU”) asset and lease liability were recognized based on the present value of the future lease payments over the expected lease term. The lease has an original term that expires in December 2023 with an option to extend the term for three years The weighted-average discount rate is based on the discount rate implicit in the lease, or if the implicit rate is not readily determinable from the lease, then the Company estimates an applicable incremental borrowing rate. The Company determined the incremental borrowing rate based on the Company’s applicable borrowing rates under its current financing agreements as of the commencement date of the standard adoption. Operating lease costs are recognized in the results of operations as a single lease cost in selling, general and administrative expenses. Total lease costs for the years ended December 31, 2022 and 2021 was $ 38,400 38,400 The following summarizes the weighted-average remaining lease term and weighted-average discount rate: Schedule of weighted average remaining lease term and weighted-average discount rate Schedule of weighted average remaining lease term and weighted-average discount rate 2022 2021 Weighted-average remaining lease term Operating leases 30 60 Weighted-average discount rate Operating leases 5.67 % 6.00 % Maturity of noncancelable operating leases with terms greater than one year as of December 31, 2022 are as follows: Schedule of future minimum lease payment Schedule of future minimum lease payment Year Ending December 31, Operating leases 2023 $ 31,070 2024 72,720 2025 67,736 2026 94,675 Total lease payments $ 266,201 Less: interest 25,094 Present value of lease liability $ 241,107

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 5 – Intangible Assets Intangible assets as of December 31, 2022 and 2021 consist of the following: Schedule of Intangible assets Schedule of Intangible Assets Weighted- average amortization period Accumulated (years) Cost Amortization Net Balance, December 31, 2022 Customer relationships 5 10 $ 2,643,000 $ 280,636 $ 2,362,364 Acquired technology 3 5 1,437,050 1,201,739 235,311 Internally developed software 5 749,147 288,530 460,617 Trade names 6 640,000 3,405 636,595 Software in development N/A 33,046 — 33,046 $ 5,502,243 $ 1,774,310 $ 3,727,933 Balance, December 31, 2021 Customer relationships 9 $ 4,304,000 $ 131,429 $ 4,172,571 Acquired technology 3 1,214,000 360,357 853,643 Internally developed software 5 654,022 142,050 511,972 Software in development N/A 13,354 — 13,354 $ 6,185,376 $ 633,936 $ 5,551,440 The change in the gross carrying amount of intangible assets as of December 31, 2022 compared to December 31, 2021 was due to acquisition of intangible assets of $ 2,390,000 137,867 3,211,000 1,140,472 241,253 Schedule of Future Amortization Expenses of Intangible Assets Amount 2023 $ 724,564 2024 704,922 2025 673,281 2026 596,306 2027 526,949 Thereafter 465,665 Total $ 3,691,686

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Note 6 – Goodwill Changes in the carrying amount of goodwill for the years ended December 31, 2022 and 2021 were as follows: Schedule of goodwill Schedule of Goodwill SportsHub Sports Affiliate Total Balance as of December 31, 2021 $ — $ 381,000 $ 3,130,167 $ 3,511,167 Goodwill 4,919,928 — — 4,919,928 Less: Impairment charges — — (1,515,000 ) (1,515,000 ) Balance as of December 31, 2022 $ 4,919,928 $ 381,000 $ 1,615,167 $ 6,916,095 Cumulative goodwill impairment charges $ — $ — $ 1,515,000 $ 1,515,000 For the year ending December 31, 2022, the Company recorded goodwill impairment of $ 1,515,000

Line of Credit

Line of Credit	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Line of Credit	Note 6 – Line of Credit The Company, through the SportsHub Acquisition, has available a variable rate ( 8.75 5,000,000 4,613,151 On February 13, 2023, the Company entered into a Revolving Credit Agreement with Platinum Bank (“Lender”) and executed a variable rate ( 8.50 7,000,000 7,500	Note 7 – Line of Credit The Company, through the SportsHub Acquisition, has available a variable rate ( 8.25 5,000,000 June 15, 2023 4,120,651

Debt

Debt	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Debt	Note 7 - Debt On January 31, 2022, FourCubed Acquisition Company, LLC (“FCAC”), a wholly owned subsidiary of the Company, entered into a $ 3,250,000 4 59,854 25,431 For the three months ended March 31, 2023 and 2022, FCAC paid $ 179,561 119,707 2,549,710 626,549 Included in the SportsHub Acquisition was a $ 2,000,000 5.50 38,202 December 9, 2025 29,975 97,644 16,962 1,169,629 404,253 A summary of the debt agreements is noted below: Schedule of Debt March 31, 2023 Note Payable – Bank, $ 2,000,000 $ 1,169,629 Note Payable – Bank, $ 3,250,000 2,549,710 Total 3,719,339 Less unamortized debt issuance costs 17,375 Less current portion 1,030,802 Long-term debt $ 2,671,162 The outstanding amount of debt as of March 31, 2023, matures by year as follows: Schedule of Outstanding amount Of debt Year Amount 2023 768,231 2024 1,070,034 2025 1,118,514 2026 700,256 2027 62,304 3,719,339 The term loan contains a parent company guaranty, which states that the Company will enter into a guaranty agreement in favor of FCAC, pursuant to which the Company will guarantee the repayment of the loan, not later than 30 days following the Company’s anticipated redomicile to the United States.	Note 8 – Debt On January 31, 2022, FourCubed Acquisition Company, LLC (“FCAC”), a wholly owned subsidiary of the Company, entered into a $ 3,250,000 4.0 59,854 25,431 For the year ended December 31, 2022, FCAC paid $ 549,225 109,165 2,700,775 620,173 Included in the SportsHub liabilities was a $ 2,000,000 5.50 38,202 December 9, 2025 29,975 A summary of the term loan agreements is noted below: The outstanding amount of debt as of December 31, 2022 matures by year as follows: Schedule of Outstanding amount Of debt Year Amount 2023 $ 1,018,918 2024 1,066,808 2025 1,119,689 2026 700,256 2027 62,304 Total $ 3,967,975 The term loan contains a parent company guaranty, which states that the Company will enter into a guaranty agreement in favor of FCAC, pursuant to which the Company will guarantee the repayment of the loan, not later than 30 days following the Company’s redomicile to the United States.

Convertible Preferred Stock

Convertible Preferred Stock	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Convertible Preferred Stock
Convertible Preferred Stock	Note 10 - Convertible Preferred Stock On December 23, 2020, the SharpLink, Inc. board authorized the establishment and designation of 900 8% 0.10 415,000 200 2,000,000 Terms of the Series A Preferred Stock are as follows: Voting Dividends 8 Liquidation 100 Conversion 21.1693 9.99 Second Tranche 5,000,000 Commitment Fee shall issue preferred stock equal to the greater of either 15% of the aggregate of the First and Second Tranche or 3% of the Company’s issued and outstanding capital Redemption 12 On June 15, 2021, the Company entered into the first amendment to the securities purchase agreement, which amended the following terms: Second Tranche 6,000,000 Commitment Fee 3 On July 23, 2021, the Company entered into the second amendment to the securities purchase agreement, which amended the following terms: Second Tranche 276,582 6,000,000 On July 26, 2021, the Company’s board authorized the establishment and designation of 52,502 0.10 Terms of the Series A-1 Preferred Stock are as follows: Voting Liquidation 21.693 Conversion 21.693 9.99 Redemption 12 On July 26, 2021, the Company’s board authorized the establishment and designation of 276,582 0.10 Terms of the Series B Preferred Stock are as follows: Voting Dividends Liquidation 21.693 Conversion 21.693 9.99 Redemption 12% On July 26, 2021, SharpLink, Inc. completed the MTS Merger, changed its name to SharpLink Gaming Ltd. and commenced trading on NASDAQ under the ticker symbol “SBET.” The MTS Merger was effectuated by a share exchange in which MTS issued shares to SharpLink, Inc. stockholders, resulting in SharpLink, Inc. stockholders owning approximately 86% of the capital stock of SharpLink on a fully diluted, as-converted basis. The exchange ratio used to determine the number of shares issued to SharpLink, Inc. shareholders was 13.352, which was calculated pursuant to the terms of the MTS Merger Agreement. At the Company’s Extraordinary General Meeting of Shareholders held on July 21, 2021, the Company’s shareholders approved an Amended and Restated Articles of Association, which was effective upon consummation of the MTS Merger reflecting the reverse stock split at a ratio of one-to-two (1:2), which became effective on July 26, 2021 immediately prior to the effectiveness of the MTS Merger. The MTS Merger represented a Going Public Transaction. Immediately prior to the MTS Merger, the outstanding shares of the SharpLink, Inc. Series A Preferred Stock were exchanged for 123,096 70,099 369,286 6,000,000 Subsequent to the MTS Merger, the holder of the Series A-1 Preferred Stock and Series B Preferred Stock converted 193,195 356,805 6,880 6,630 12,481 12,481	Note 9 – Convertible Preferred Stock On December 23, 2020, the SharpLink, Inc. board authorized the establishment and designation of 9,000 8 0.01 4,150,000 2,000 2,000,000 Terms of the Series A preferred stock are as follows: Voting Dividends 8 Liquidation 1,000 Conversion 2.1693 9.99 Second Tranche 5,000,000 Commitment Fee shall issue preferred stock equal to the greater of either 15% of the aggregate of the First and Second Tranche or 3% of the Company’s issued and outstanding capital. Redemption 12 On June 15, 2021, SharpLink, Inc. entered into the first amendment to the securities purchase agreement, which amended the following terms: Second Tranche 6,000,000 Commitment Fee 3 On July 23, 2021, SharpLink, Inc. entered into the second amendment to the securities purchase agreement, which amended the following terms: Second Tranche 2,765,824 6,000,000 On July 26, 2021, the Company’s board authorized the establishment and designation of 525,016 0.01 Terms of the Series A-1 preferred stock are as follows: Voting Liquidation 2.1693 Conversion 2.1693 9.99 Redemption 12 On July 26, 2021, the Company’s board authorized the establishment and designation of 2,765,824 0.01 Terms of the Series B preferred stock are as follows: Voting Dividends 8 66,303 324,495 Liquidation 2.1693 Conversion 9.99 Redemption 12 On July 26, 2021, SharpLink, Inc. completed its merger with Mer Telemanagement Solutions Ltd. (“MTS”) (the “MTS Merger”) and changed its name to SharpLink Gaming Ltd. and commenced trading on NASDAQ under the ticker symbol “SBET.” The MTS Merger was effectuated by a share exchange in which MTS issued shares to SharpLink, Inc. shareholders, resulting in SharpLink, Inc. shareholders owning approximately 86% of the capital stock of SharpLink Gaming Ltd., on a fully-diluted, as-converted basis. The exchange ratio used to determine the number of shares issued to SharpLink, Inc. shareholders was 1.3352 At the Company’s Extraordinary General Meeting of Shareholders held on July 21, 2021, the Company’s shareholders approved an Amended and Restated Articles of Association, which was effected upon consummation of the MTS Merger. The Amended and Restated Articles of Association increased the registered share capital to 92,900,000 800,000 2,600,000 3,700,000 0.02 The terms of the Series A preferred stock, Series A-1 preferred stock and Series B preferred stock authorized by the Company are consistent with the terms of the SharpLink, Inc. Series A preferred stock, Series A-1 preferred stock and Series B preferred stock. The Company’s equity structure was adjusted for all periods presented in the consolidated statements of shareholders’ equity using the exchange ratio established in the Merger Agreement to reflect the number of shares of the legal parent (the accounting acquiree) issued in the reverse acquisition. Ordinary share par value and additional paid-in capital was adjusted for all periods presented in the consolidated statements of shareholders’ equity to reflect the new par value of ordinary shares after the 1-to-2 reverse stock split. The MTS Merger represented a Going Public Transaction. Immediately prior to the MTS Merger, the outstanding shares of the SharpLink, Inc. Series A preferred stock were exchanged for 1,230,956 700,989 3,692,862 6,000,000 Subsequent to the July 2021 MTS Merger, the holder of the Series A-1 preferred stock and Series B preferred stock converted 1,931,945 3,568,055 124,810 54,737 11,566 66,303 124,810

Warrants

Warrants	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Warrants
Warrants		Note 10 – Warrants Warrant – Advisory Services On February 1, 2021, SharpLink, Inc. issued a common stock purchase warrant (“warrant”) in exchange for advisory services, which gave the holder the right to purchase up to 636,867 The terms of the warrant are as follows: Voting and Dividends Exercisability and Termination Dates Exercise Price 0.01 The warrant is in the scope of ASC 718, Compensation – Stock Compensation, as a share-based payment issued to nonemployees in exchange for services. Compensation costs for a nonemployee share-based payment award with a performance condition, such as the Going Public Transaction, is recognized when the performance condition becomes probable of occurrence, which in SharpLink, Inc.’s case is when the Going Public Transaction is completed. On July 26, 2021, SharpLink, Inc. completed its merger with Mer Telemanagement Solutions Ltd. The warrant vested and became fully exercisable into 850,330 2,001,677 Schedule of Warrant Assumptions Fair value of ordinary shares on grant date $ 2.36 Exercise price $ 0.01 Expected volatility 58.2 % Expected dividends 0.0 % Expected term (in years) 5.00 Risk-free rate 0.42 % SharpLink, Inc.’s underlying stock was not publicly traded on the issuance date of the warrant but its fair value was estimated using a straight-line calculation, with the benefit of hindsight, between the fair values determined as of December 31, 2021 and July 26, 2021 of $ 0.63 6.80 The Company estimates the volatility of its underlying stock by using an average of the calculated historical volatility of a group of comparable publicly traded stock. The expected dividend yield is calculated using historical dividend amounts and the stock price at the warrant issuance date. The risk-free rate is based on the United States Treasury yield curve in effect at the time of the grant. The expected term is estimated based on contractual terms. Warrants - MTS Prior to the MTS Merger, the MTS shareholders approved the issuance of a warrant to the former MTS CEO to acquire 58,334 2.642 Prior to the MTS Merger, the MTS shareholders approved the issuance of a warrant to the former MTS CEO to acquire 25,000 0 Prefunded Warrants and Regular Warrants On November 16, 2021, the Company entered into a Securities Purchase Agreement with an existing institutional investor pursuant to which the Company agreed to issue and sell, in a registered direct offering, an aggregate of 1,413,075 3.75 1,253,592 3.74 0.01 4.50 2,666,667 The terms of the Prefunded Warrants are as follows: Voting and Dividends Vesting Date Termination Date The terms of the Regular Warrants are as follows: Voting and Dividends Vesting Date Termination Date The Prefunded Warrants and Regular Warrants do not require a cash settlement for the warrants. Based on the terms of the agreements, the warrants were freestanding, equity-linked instruments that represented separate units of account. The Company allocated the value of net proceeds from the offering to the ordinary shares and warrants based on relative fair value. The value allocated to the warrants was recorded in Additional Paid-In Capital in the consolidated balance sheets. The fair value of the Prefunded Warrants and Regular Warrants was determined using a Black Scholes option-pricing model with the following assumptions: Schedule of assumptions Schedule of Warrant Assumptions Prefunded Warrants Fair value of ordinary shares $ 3.25 Exercise price $ 0.01 Expected volatility 50.5 % Expected dividends 0.0 % Expected term (in years) 4.00 Risk-free rate 1.03 % Schedule of assumptions Schedule of Warrant Assumptions Regular Warrants Fair value of ordinary shares $ 3.25 Exercise price $ 4.50 Expected volatility 50.5 % Expected dividends 0.0 % Expected term (in years) 4.00 Risk-free rate 1.03 % The fair value of ordinary shares was based on the Company’s publicly traded ordinary share price. The Company estimates the volatility of its underlying stock by using an average of the calculated historical volatility of a group of comparable publicly traded stock and the Company’s publicly traded ordinary shares. The expected dividend yield is calculated using historical dividend amounts and the stock price at the warrant issuance date. The risk-free rate is based on the United States Treasury yield curve in effect at the time of the grant. The expected term is estimated based on contractual terms. For the year ended December 31, 2022, there have been no issuances of new warrants, no conversion of outstanding warrants, and all warrants outstanding are fully vested: Schedule of warrant outstanding Schedule of Warrant Outstanding Warrant - advisory services Warrants - MTS Prefunded warrants Regular warrants Outstanding Vested Outstanding Vested Outstanding Vested Outstanding Vested Beginning balance, December 31, 2021 — — 83,334 83,334 1,253,592 1,253,592 2,666,667 — Issued and vested — — — — — — — — Acquired — — — — — — — — Converted to ordinary shares — — — — — — — — Ending balance, December 31, 2022 — — 83,334 83,334 1,253,592 1,253,592 2,666,667 — Beginning balance, December 31, 2020 — — — — — — — — Issued and vested 1 1 — — 1,253,592 1,253,592 2,666,667 — Acquired — — 83,334 83,334 — — — — Converted to ordinary shares (1 ) (1 ) — — — — — — Ending balance, December 31, 2021 — — 83,334 83,334 1,253,592 1,253,592 2,666,667 —
Warrants	Note 11 - Warrants In conjunction with the Convertible Debenture and Warrant issuance on February 14, 2023, warrants that were previously issued to Alpha on November 19, 2021 were revalued on February 14, 2023, reducing the exercise price from $ 45.00 0.60 5.10 0.60 0 4.04 52.57 2.9 11,435 1,218,205 1,206,771 Following is a summary of the Company’s warrant activity for the three-month period ended March 31, 2023: Schedule of Warrant Activity Number of Shares Weighted Average Exercise Price per Share Weighted Average 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 March 31, 2023 1,344,046 $ 2.93 4.13

Fair Value

Fair Value	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value	Note 9 - Fair Value 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. The inputs used to measure fair value are classified into the following hierarchy: Level 1: Level 2 Level 3 As disclosed in Note 8, the Debenture and Purchase Warrants were reported at fair value, with changes in fair value of the Debenture recorded through the Company’s condensed consolidated statements of operations as other income (expense) for the three months ended March 31, 2023. The following table sets forth the Company’s consolidated financial assets and liabilities measured at fair value by level within the fair value hierarchy at March 31, 2023: Schedule of consolidated financial assets and liabilities measured at fair value Convertible Debenture Purchase Warrants Level I $ - $ - Level II $ - $ - Level III $ 2,825,771 $ 1,174,229 Total $ 2,825,771 $ 1,174,229 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) and the related expenses and losses recorded in the consolidated statement of operations during the three months ended March 31, 2023. Significant Unobservable Inputs (level 3) and the Related Expenses and Losses Fair Value, December 31, 2022 $ - Issuance of convertible debenture $ 2,825,771 Accretion for discount for warrants 48,926 Accretion for discount for OID 16,667 Change in fair value $ 255,229 Fair Value, March 31, 2023 $ 3,146,593 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 75.28 Schedule of CCC Spreads Issuance February 14, 2023 4.13 % Fair Value March 31, 2023 2.29 % The Company valued the Debenture using a Monte Carlo Simulation model using the value of the underlying stock price of $ 3.80 , exercise price of $ 8.75 , expected dividend rate of 0 %, risk-free interest rate of 3.77 % and volatility of 52.6 2.9 years.	Note 11 – Fair Value 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. The inputs used to measure fair value are classified into the following hierarchy: Level 1 Level 2 Level 3 Assumptions Used in Determining Fair Value of the Commitment Fee at December 31, 2021 The commitment fee, which required the Company to sell to the Series A preferred stock shareholder 3,692,862 6,000,000 3% 700,989 23,301,206 6.80 Significant inputs and assumptions used in the valuation model as of December 31, 2021, were as follows: Schedule of inputs and assumptions of valuation model Schedule of Inputs and Assumptions of Valuation Model Probability of a Going Public Transaction 50.0 % Volatility 58.5 % Stock price of public company at the time of measurement $ 0.63 Date of a Going Public Transaction April 30, 2021 Pro-forma common shares outstanding at Going Public Transaction date 52,077,000 The change in the commitment fee between December 31, 2020 and 2021 consisted of the following: Schedule of commitment fee Schedule of Commitment Fee Beginning balance, December 31, 2020 $ 577,000 Commitment fee expense 23,301,206 Issuance of Series A-1 and B preferred stock in exchange for commitment fee (23,878,206 ) Ending balance, December 31, 2021 $ —

Stock Compensation

Stock Compensation	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Retirement Benefits [Abstract]
Stock Compensation	Note 12 - Stock Compensation Option awards are generally granted with an exercise price equal to the market price of the Company’s ordinary shares at the date of grant; those options generally vest based on three years of continuous service and have ten-year contractual terms. Certain option and share awards provide for accelerated vesting if there is a change in control, as defined in the plans. 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. All option grants made under 2020 Plan were prior to the MTS Merger. The SharpLink, Inc. underlying stock was not publicly traded but was estimated on the date of the grants using valuation methods that consider valuations from recent equity financings as well as future planned transactions. 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: Schedule of Fair Values of Stock Options Granted Using Black-scholes Valuation Model Assumptions March 31, 2023 Expected volatility 53.6 53.6 % Expected dividends 0.0 % Expected term (years) 5.8 5.9 Risk-free rate 3.9 4.1 % Fair value of ordinary shares on grant date $ 1.70 2.70 The Company granted 152,250 The summary of activity under the plans as of March 31, 2023, and change during the three months ended March 31, 2023 is as follows: Schedule of Stock Option Activity Weighted Weighted average remaining Aggregate Options Shares exercise price contractual term intrinsic value Outstanding as of December 31, 2022 288,912 1.14 7,750 Granted 152,250 4.50 Exercised — — Forfeited (7,111 ) 5.70 Expired (889 ) 5.70 Outstanding as of March 31, 2023 433,162 9.10 9.3 9,500 Exercisable as of March 31, 2023 111,497 13.40 8.6 9,500 Unamortized stock compensation expense of $ 1,204,968	Note 12 – Stock Compensation During 2020, SharpLink, Inc. approved and adopted the 2020 Stock Incentive Plan (the “2020 plan”), which permits the grant of stock options to its employees, directors and consultants for up to 400,000 2,336,632 The Company granted 360,000 1.3352 2,493,500 1,312,000 1,140,000 360,000 780,000 360,000 1,655,506 5,436,632 2,486,151 1,656,674 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 expected 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. All option grants during the year ended December 31, 2022 and 2021 were granted under the 2021 plan subsequent to the MTS Merger. All option grants made under the SharpLink, Inc. 2020 plan were prior to the MTS Merger. SharpLink, Inc.’s underlying stock was not publicly traded, but was estimated on the date of the grants using valuation methods that consider valuations from recent equity financings as well as future planned transactions. Schedule of estimates the volatility Schedule of Fair Values of Stock Options Granted Using Black-scholes Valuation Model Assumptions 2022 2021 Expected volatility 51.1 53.7 % 51.0 51.8 % Expected dividends 0.0 % 0.0 % Expected term (years) 5.5 6.0 5.5 6.0 Risk-free rate 1.44 4.24 % 0.79 1.24 % Fair value of Ordinary Shares on grant date $ 0.31 1.33 $ 1.05 3.29 The summary of activity under the plans as of December 31, 2022, and change during the year ended December 31, 2022 is as follows: Schedule of Stock Option Activity Options Shares Weighted average exercise price Weighted average grant date fair value Weighted average remaining contractual term Aggregate intrinsic value Outstanding as of December 31, 2021 1 1,783,567 $ 4.96 $ - - $ 830,250 Granted 2 2,496,500 $ 1.00 $ 0.52 - $ - Exercised - $ - $ - - $ - Forfeited (1,007,796 ) $ 5.46 $ 2.56 - $ - Expired (383,147 ) $ 6.37 $ - - $ - Outstanding as of December 31, 2022 2,889,124 $ 1.14 $ - 9.3 $ 7,750 Exercisable as of December 31, 2022 866,727 $ 1.46 $ - 8.7 $ 7,750 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. See Note 3 in the consolidated financial statements accompanying this Annual Report on Form 10-K for a discussion of the MTS Merger. Unamortized stock compensation expense of $ 1,009,269 2,375,624 2,022,403 The summary of activity under the plans as of December 31, 2021, and change during the year ended December 31, 2021 is as follows: Options Shares Weighted average exercise price Weighted average remaining contractual term Aggregate intrinsic value Outstanding as of December 31, 2020 480,664 $ 0.94 - $ Granted 1,337,000 $ 6.21 - $ - Exercised (25,917 ) $ 0.94 - $ - Forfeited (8,180 ) $ 2.04 - $ - Outstanding as of December 31, 2021 1,783,567 $ 4.96 9.4 $ 830,250 Exercisable as of December 31, 2021 658,290 $ 3.78 9.3 $ 571,099

Revenue Recognition

Revenue Recognition	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Note 14 - Revenue Recognition The Company combines its revenue into the following categories: Schedule of Revenue Recognition March 31, 2023 Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Software-as-a-service $ 55,291 $ - $ 1,065,015 $ - $ 1,120,306 Fee revenue - - - 1,037,325 1,037,325 Services and other 224,484 1,008,276 - - 1,232,760 Total $ 279,775 $ 1,008,276 $ 1,065,015 $ 1,037,325 $ 3,390,391 March 31, 2022 Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Software-as-a-service $ 61,522 $ - $ 911,063 $ - $ 972,585 Fee revenue - - - - - Services and other - 923,750 - - 923,750 Total $ 61,522 $ 923,750 $ 911,063 $ - $ 1,896,335 The Company’s license contracts contain promises to transfer multiple products to the customer. Judgment is required to determine whether each product is considered to be a distinct performance obligation that should be accounted for separately under the contract. We have elected to utilize the “right to invoice” practical expedient under ASC 606 which allows us to recognize revenue for our performance under the contract for the value which we have provided to the customer during a period of time in our contract with them. Determining whether licenses are distinct performance obligations that should be accounted for separately, or not distinct and thus accounted for together, requires significant judgment. In some arrangements, such as the Company’s license arrangements, the Company has concluded that the individual licenses are distinct from each other. In others, like the Company’s SaaS arrangements, the software development and final product are not distinct from each other because they are highly integrated and therefore the Company has concluded that these promised goods are a single, combined performance obligation. The Company is required to estimate the total consideration expected to be received from contracts with customers. In certain circumstances, the consideration expected to be received is fixed based on the specific terms of the contract or based on the Company’s expectations of the term of the contract. The Company has not experienced significant returns from or refunds to customers. These estimates require significant judgment and the change in these estimates could have an effect on its results of operations during the periods involved. The Company follows a five-step model to assess each sale to a customer; identify the legally binding contract, identify the performance obligations, determine the transaction price, allocate the transaction price, and determine whether revenue will be recognized at a point in time or over time. Revenue recognized point in time and over time is presented by period below: For the three-months ended March 31, 2023 Schedule of Revenue Recognized point in Time and over Time Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Point in time $ 224,485 $ 1,008,275 $ - $ 317,431 $ 1,550,191 Over time 55,291 - 1,065,015 719,894 1,840,200 Total $ 279,776 $ 1,008,275 $ 1,065,015 $ 1,037,325 $ 3,390,391 For the three-months ended March 31, 2022 Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Point in time $ - $ 923,750 $ - $ - $ 923,750 Over time 61,522 - 911,063 - $ 972,585 Total $ 61,522 $ 923,750 $ 911,063 $ - $ 1,896,335 The Company’s assets and liabilities related to its contracts with customers were as follows: Schedule of Contract Assets and Liabilities March 31, 2023 December 31, 2022 Accounts receivable $ 1,375,440 $ 776,530 Unbilled revenue 507,091 47,000 Contract assets 227,312 219,116 Contract liabilities (7,729,639 ) (2,166,451 ) The timing of revenue recognition may differ from the timing of invoicing to customers and these timing differences result in contract advanced billings on the Company’s consolidated balance sheet. The Company has an enforceable right to payment upon invoicing and records contract liabilities when revenue is recognized subsequent to invoicing. The Company recognized unbilled revenue when revenue is recognized prior to invoicing. The Company recognized contract assets related to direct costs incurred to fulfill the contracts. These costs are primarily labor costs associated with the development of the software. The Company defers these costs and amortizes them into cost of revenues over the period revenues are recognized. The activity in the contract assets for the three-month ended March 31, 2023 is as follows: Schedule of Contract Assets Amount Balance as of December 31, 2022 $ 219,116 Labor costs expensed (309,168 ) Labor costs deferred 317,364 Balance as of March 31, 2023 $ 227,312 The Company recognizes contract liabilities for cash received from its users prior to recognition of revenue to fulfill its contracts. The payments received are primarily from the Company’s operation of its own online gaming business. The Company defers the revenue and recognizes it throughout the online game’s respective season. The activity in the contract liabilities for the three month ending March 31, 2023 is as follows: Schedule of Contract Liabilities Amount Balance as of December 31, 2022 $ (2,166,451 ) Revenue recognized or reclassified 1,046,604 Deferred revenue (6,609,792 ) Balance as of March 31, 2023 $ (7,729,639 ) All contract liabilities at March 31, 2023 and December 31, 2022 were recognized as revenue or expected to be recognized within the next fiscal year. All other activity in contract liabilities is due to the timing of invoices in relation to the timing of revenue as described above. Contracted but unsatisfied performance obligations were approximately $ 883,000 824,000 Payment terms and conditions vary by contract type, although terms generally include a requirement of payment within 30 days. In instances where the timing of revenue recognition differs from the timing of invoicing, the Company has determined that its contracts generally do not include a significant financing component. The primary purpose of invoicing terms is to provide customers with simplified and predictable ways of purchasing the Company’s products and services, and not to facilitate financing arrangements. The Company had three customers that accounted for approximately 45 696,221 The Company had two customers that accounted for approximately 72 280,526	Note 13 – Revenue Recognition During the year ended December 31, 2022, the Company combined its revenue into the following categories: Schedule of Revenue Recognition Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Software-as-a-service $ 353,200 $ - $ 2,493,685 $ - $ 2,493,685 Fee revenue - - - 951,196 951,196 Services and other 62,250 3,427,698 - - 3,843,148 Total $ 415,450 $ 3,427,698 $ 2,493,685 $ 951,196 $ 7,288,029 During the twelve months ended December 31, 2021, the Company combined its revenue into the following categories: Affiliate Marketing Services - U.S. Affiliate Marketing Services -International Sports Gaming Client Services SportsHub Gaming Network Total Software-as-a-service $ 211,528 $ - $ 2,424,229 $ - $ 2,635,737 Services and other - - - - - Total $ 211,528 $ - $ 2,424,229 $ - $ 2,635,757 The Company’s license contracts contain promises to transfer multiple products to the customer. Judgment is required to determine whether each product is considered to be a distinct performance obligation that should be accounted for separately under the contract. We have elected to utilize the “Right to invoice” practical expedient under ASC 606 which allows us to recognize revenue for our performance under the contract for the value which we have provided to the customer during a period of time in our contract with them. Determining whether licenses are distinct performance obligations that should be accounted for separately, or not distinct and thus accounted for together, requires significant judgment. In some arrangements, such as the Company’s license arrangements, the Company has concluded that the individual licenses are distinct from each other. In others, like the Company’s SaaS arrangements, the software development and final product are not distinct from each other because they are highly integrated and therefore the Company has concluded that these promised goods are a single, combined performance obligation. The Company is required to estimate the total consideration expected to be received from contracts with customers. In certain circumstances, the consideration expected to be received is fixed based on the specific terms of the contract or based on the Company’s expectations of the term of the contract. Generally, the Company has not experienced significant returns from or refunds to customers. These estimates require significant judgment and the change in these estimates could have an effect on its results of operations during the periods involved. The Company follows a five-step model to assess each sale to a customer; identify the legally binding contract, identify the performance obligations, determine the transaction price, allocate the transaction price, and determine whether revenue will be recognized at a point in time or over time. Revenue recognized point in time and over time is presented by period below: For the year ended December 31, 2022: Schedule of Revenue Recognized point in Time and over Time Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Point in time $ 62,250 $ 3,427,698 $ - $ 808,418 $ 4,298,366 Over time 353,200 - 2,493,685 142,778 2,989,663 Total $ 415,450 $ 3,427,698 $ 2,493,685 $ 951,196 $ 7,288,029 For the year ended December 31, 2021: Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Over time 211,528 - 2,424,229 - $ 2,635,757 Total $ 211,528 $ - $ 2,424,229 $ - $ 2,635,757 The timing of revenue recognition may differ from the timing of invoicing to customers and these timing differences result in contract advanced billings on the Company’s consolidated balance sheet. The Company has an enforceable right to payment upon invoicing and records contract liabilities when revenue is recognized subsequent to invoicing. The Company recognized unbilled revenue when revenue is recognized prior to invoicing. The Company recognized contract assets related to direct costs incurred to fulfill the contracts. These costs are primarily labor costs associated with the development of the software. The Company defers these costs and amortizes them into cost of revenues over the period revenues are recognized. The activity in the contract assets for the years ending December 31, 2022 and 2021 are as follows: Schedule of Contract Assets Amount Balance as of December 31, 2021 $ 147,913 Labor costs expensed (483,524 ) Labor costs deferred 554,727 Balance as of December 31, 2022 $ 219,116 The Company’s assets and liabilities related to its contracts with customers were as follows: Schedule of Contract Assets and Liabilities Schedule of contract assets and liabilities 2022 2021 Accounts receivable $ 776,530 $ 793,795 Unbilled revenue (reported in accounts receivable) 47,000 162,760 Contract assets 219,116 147,913 Contract liabilities (2,166,451 ) (308,058 ) The activity in the contract liabilities for the years ending December 31, 2022 and 2021 are as follows: Schedule of Contract Liabilities Amount Balance as of December 31, 2021 $ (308,058 ) SportsHub acquired balance (3,574,285 ) Revenue recognized or reclassified 2,846,755 Deferred revenue (1,130,863 ) Balance as of December 31, 2022 $ (2,166,451 ) All contract liabilities at December 31, 2022 and 2021 were recognized as revenue or expected to be recognized within the next fiscal year. All other activity in contract liabilities is due to the timing of invoice in relation to the timing of revenue as described above. Contracted but unsatisfied performance obligations were approximately $ 850,000 3,246,000 Payment terms and conditions vary by contract type, although terms generally include a requirement of payment within 30 days. In instances where the timing of revenue recognition differs from the timing of invoicing, the Company has determined that its contracts generally do not include a significant financing component. The primary purpose of invoicing terms is to provide customers with simplified and predictable ways of purchasing the Company’s products and services, and not to facilitate financing arrangements. The Company had two customers that accounted for approximately 45% 572,621 The Company had four customers that accounted for approximately 49% 456,460

Operating Segments

Operating Segments	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Segment Reporting [Abstract]
Operating Segments	Note 13 - Operating Segments The Company has four operating segments: Affiliate Marketing Services – United States, Affiliate Marketing Services – International, Sports Gaming Client Services and SportsHub Games Network. Each operating segment is also a reportable segment. The Enterprise Telecom Expense Management (“Enterprise TEM”) business unit is reflected in discontinued operations (see Note 16). The Enterprise TEM and Affiliate Marketing Services – International segments are a result of the MTS Merger and FourCubed Acquisition, respectively, in 2021. The Enterprise TEM segment will not be presented going forward due to its sale on December 31, 2022. The Affiliate Marketing Services – United States segment operates a performance marketing platform which owns and operates state-specific web domains designed to attract, acquire and drive local sports betting and casino traffic directly to the Company’s sportsbook and casino partners which are licensed to operate in each respective state. The Company earns a commission from sportsbooks and casino operators on new depositors directed to them via our proprietary D2P websites in America. In addition, this segment provides sports betting data (e.g., betting lines) to sports media publishers in exchange for a fixed fee. The Affiliate Marketing Services – International segment is an iGaming and affiliate marketing network, focused on delivering quality traffic and player acquisitions, retention and conversions to global iGaming operator partners worldwide in exchange for a commission (cost per acquisition or portion of net gaming revenues) paid to the Company by the partners for the new players referred to them. The Sports Gaming Client Services segment provides its clients with development, hosting, operations, maintenance, and service of free-to-play games and contests. These relationships can be either software-as-service (“SaaS”) arrangements that are hosted by SharpLink and accessed through its clients’ websites or other electronic media; or software licenses that allow the client to take the software on premise. The SportsHub Games Network segment owns and operates a variety of real-money fantasy sports and sports simulation games and mobile apps on its platform; and is licensed or authorized to operate in every state in the United States where fantasy sports play is legal and in which SportsHub has elected to operate based on the financial viability of operating there. The Enterprise TEM segment is a global provider of solutions for telecommunications expense management, enterprise mobility management, call usage and accounting software. The segment’s TEM solutions allow enterprises and organizations to make smarter choices with their telecommunications spending at each stage of the service lifecycle, including allocation of cost, proactive budget control, fraud detection, processing of payments and spending forecasting. The Enterprise TEM segment is reflected as discontinued operations in 2023 and 2022 and was sold in December 31, 2022. (See Note 16.) Any intercompany revenues or expenses are eliminated in consolidation. A measure of segment assets and liabilities has not been currently provided to the Company’s chief operating decision maker and is therefore not presented below. Summarized financial information for the Company’s reportable segments for the three months ended March 31, 2023 is shown below: For the three months ended March 31, 2023 Schedule of Companies Reportable Segments Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total Revenue $ 279,776 $ 1,008,275 $ 1,065,015 $ 1,037,325 $ - $ 3,390,391 Cost of revenues 215,456 667,906 766,878 396,510 - 2,046,750 Loss from operations (2,245,493 ) 135,085 209,511 (426,879 ) - (2,327,776 ) Loss from discontinued operations - - - - (145,000 ) (145,000 ) Net income (loss) $ (2,718,941 ) $ 106,605 $ 209,511 $ (275,921 ) $ (145,000 ) $ (2,823,746 ) For the three months ended March 31, 2022 Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total Revenue $ 61,522 $ 923,750 $ 911,063 $ - $ - $ 1,896,335 Cost of revenues 21,913 529,412 717,577 - - 1,268,902 Income (loss) from operations (2,222,648 ) (4,802,701 ) 96,890 - - (6,928,459 ) Loss from discontinued operations - - - - (108,000 ) (108,000 ) Net income (loss) $ (2,210,334 ) $ (4,823,085 ) $ 96,890 $ - $ (108,000 ) $ (7,044,529 ) Summarized revenues by country in which the Company operated for the three months ended March 31, 2023 and 2022 is shown below: Schedule of revenues by country March 31, 2023 Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total United States $ 279,776 $ - $ 1,065,015 $ 1,037,325 $ - $ 2,382,116 Rest of World - 1,008,275 - - - 1,008,275 Revenues $ 279,776 $ 1,008,275 $ 1,065,015 $ 1,037,325 $ - $ 3,390,391 March 31, 2022 United States $ 61,522 $ - $ 911,063 $ - $ - $ 972,585 Rest of World - 923,750 - - - 923,750 Revenues $ 61,522 $ 923,750 $ 911,063 $ - $ - $ 1,896,335 The Company does not have material tangible long-lived assets in foreign jurisdictions. The Company’s Sports Gaming Client Services and Affiliate Marketing Services – International segments derive a significant portion of their revenues from several large customers. The table below presents the percentage of consolidated revenues derived from large customers: Schedule of Percentage of Consolidated Revenues Derived From Large Customers March 31, 2023 March 31, 2022 Customer A 18 % 33 % Customer B 14 % 39 % Customer C 13 % * %	Note 14 – Segment Information Operating Segments The Company has four operating segments: Affiliate Marketing Services – United States, Affiliate Marketing Services – International, Sports Gaming Client Services and SportsHub Games Network. Each operating segment is also a reportable segment. The Enterprise Telecom Expense Management (“Enterprise TEM”) business unit is reflected in discontinued operations (see Note 16). The Enterprise TEM and Affiliate Marketing Services – International segments are a result of the MTS Merger and FourCubed Acquisition, respectively, in 2021. The Enterprise TEM segment will not be presented going forward due to its sale on December 31, 2022. The Affiliate Marketing Services – United States segment operates a performance marketing platform which owns and operates state-specific web domains designed to attract, acquire and drive local sports betting and casino traffic directly to the Company’s sportsbook and casino partners which are licensed to operate in each respective state. The Company earns a commission from sportsbooks and casino operators on new depositors directed to them via our proprietary D2P websites in America. In addition, this segment provides sports betting data (e.g., betting lines) to sports media publishers in exchange for a fixed fee. The Affiliate Marketing Services – International segment is an iGaming and affiliate marketing network, focused on delivering quality traffic and player acquisitions, retention and conversions to global iGaming operator partners worldwide in exchange for a commission (cost per acquisition or portion of net gaming revenues) paid to the Company by the partners for the new players referred to them. The Sports Gaming Client Services segment provides its clients with development, hosting, operations, maintenance, and service of free-to-play games and contests. These relationships can be either software-as-service (“SaaS”) arrangements that are hosted by SharpLink and accessed through its clients’ websites or other electronic media; or software licenses that allow the client to take the software on premise. The SportsHub Games Network segment owns and operates a variety of real-money fantasy sports and sports simulation games and mobile apps on its platform; and is licensed or authorized to operate in every state in the United States where fantasy sports play is legal and in which SportsHub has elected to operate based on the financial viability of operating there. The Enterprise TEM segment is a global provider of solutions for telecommunications expense management, enterprise mobility management, call usage and accounting software. The segment’s TEM solutions allow enterprises and organizations to make smarter choices with their telecommunications spending at each stage of the service lifecycle, including allocation of cost, proactive budget control, fraud detection, processing of payments and spending forecasting. The Enterprise TEM segment is reflected as discontinued operations in 2022 and 2021 and was sold in December 2022. (See Note 16.) Any intercompany revenues or expenses are eliminated in consolidation. All of the Company’s operating revenues and expenses, other than those excluded from Adjusted EBITDA as detailed below, are allocated to the Company’s reportable segments. The Company defines and calculates Adjusted EBITDA as net loss before the impact of interest income or expense, income tax provision, and depreciation and amortization, and further adjusted for stock compensation expense, transaction expenses, commitment fee expense and impairment expense, as described in the reconciliation below. A measure of segment assets and liabilities has not been currently provided to the Company’s chief operating decision maker and is therefore not presented below. Summarized financial information for the Company’s reportable segments as of and for the years ended December 31, 2022 and 2021 is shown below: Schedule of Summarized Financial Information for the Company’s Reportable Segments 2022 Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total Revenue $ 415,450 $ 3,427,698 $ 2,493,685 $ 951,196 $ - $ 7,288,029 Cost of revenues 141,736 2,127,555 3,119,178 765,965 - 6,154,434 Income (loss) from operations (9,471,593 ) (5,026,352 ) (1,027,484 ) 48,912 - (15,476,517 ) Income from discontinued operations - - - - 70,024 70,024 Net income (loss) $ (9,183,309 ) $ (5,135,517 ) $ (1,027,484 ) $ 42,908 $ 70,024 $ (15,303,402 ) 2021 Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total Revenue $ 211,528 $ - $ 2,424,229 $ - $ - $ 2,635,757 Cost of revenues 64,070 - 2,871,049 - - 2,935,119 Income (loss) from operations (32,773,402 ) - (696,428 ) - - (33,469,830 ) Loss from discontinued operations - - - - (22,174,305 ) (22,174,305 ) Net income (loss) $ (32,774,152 ) $ - $ (696,427 ) $ - $ (22,174,305 ) $ (55,644,135 ) Summarized revenues by country in which the Company operated for the years ended December 31, 2022 and 2021 is shown below: Schedule of Revenue by Country December 31, 2022 Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total United States $ 415,450 $ - $ 2,493,685 $ 951,196 $ - $ 3,860,331 Rest of World - 3,427,698 - - - 3,427,698 Revenues $ 415,450 $ 3,427,698 $ 2,493,685 $ 951,196 $ - $ 7,288,029 December 31, 2021 United States $ 211,528 $ - $ 2,424,229 $ - $ - $ 2,635,757 Rest of World - - - - - - Revenues $ 211,528 $ - $ 2,424,229 $ - $ - $ 2,635,757 The Company does not have material tangible long-lived assets in foreign jurisdictions. The Company’s Affiliate Marketing Services International and Sports Gaming Client Services segment derives a significant portion of its revenues from several large customers. The table below presents the percentage of consolidated revenues derived from the two segments: Schedule of Percentage of Consolidated Revenues Derived From Large Customers Schedule of consolidated revenues 2022 2021 Customer A 35 % 15 % Customer B 10 % 10 % Customer C * - % 10 % Customer D * - % 14 % * Revenue from customer was less than 10% for the years ended December 31, 2022 and 2021.

Income Taxes

Income Taxes	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Note 15 - 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 each of the three month periods ended March 31, 2023 was ( 0.5 0.0	Note 15 – Income Taxes Deferred tax assets and liabilities from continuing operations as of December 31, 2022 and 2021 consist of the following: Schedule of Deferred Tax Assets and Liabilities Schedule of Deferred tax assets and liabilities 2022 2021 Deferred tax assets Net operating losses $ 4,891,195 $ 8,927,213 Research and development tax credit 95,597 30,429 Nonqualified stock options 100,373 334,519 Equipment 8,885 1,256 Goodwill 285,511 14,088 Bad debts — 120,608 Intangible Assets 713,206 — Accrued expenses and other 117,511 425,327 Business interest expense — — Gross deferred tax assets 6,212,278 9,853,440 Valuation allowance (6,218,484 ) (9,728,975 ) Net deferred tax assets $ (6,206 ) $ 124,465 Deferred tax liabilities Intangible assets — (130,046 ) Goodwill — — Deferred tax liabilities — (130,046 ) Net deferred tax liability $ (6,206 ) $ (5,558 ) As of December 31, 2022, the Company maintained a valuation allowance against certain deferred tax assets to reduce the total to an amount management believed was appropriate. Realization of deferred tax assets is dependent upon sufficient future taxable income during the periods when deductible temporary differences and carryforwards are expected to be available to reduce taxable income. As of December 31, 2022, the Company has a federal tax net operating loss carryforward of $ 21,500,845 376,018 The state net operating loss carryforwards will begin to expire in 2035 and are available to offset future taxable income or reduce taxes payable through 2040. 30,000,000 The foreign net operating losses related to operations in Israel and Hong Kong that can be carried forward indefinitely. The Company has US federal and state research and development tax credits of $ 95,597 6,683 The provision for (benefit from) income taxes charged to income for the years ended December 31, 2022 and 2021 consist of the following: Schedule of Income Tax Expenses Benefits Schedule of income tax expenses benefits 2022 2021 US current tax expense $ 10,718 $ 2,999 Foreign current tax expense — — US deferred tax expense (benefit) 648 1,172 Provision for income tax expenses (benefit) $ 11,366 $ 4,171 A reconciliation between the effective tax rate on income from continuing operations and the statutory tax rate is as follows: Schedule of Effective Tax Rate Schedule of Effective tax rate 2022 2021 Income tax benefit at federal statutory rate $ (3,288,865 ) 21.0 % $ (11,678,252 ) 21.0 % State and local income taxes net of federal tax benefit (83,610 ) 0.5 % (267,103 ) 0.5 % Rate differentials — 0.0 % (4,020 ) 0.0 % Meals and entertainment, non-deductible expenses and tax-exempt income (44,073 ) -0.1 % 72,503 -0.1 % Incentive stock option expense 61,851 -0.1 % 59,055 -0.1 % Nondeductible goodwill impairment 167,130 -8.2 % 4,551,259 -8.2 % Nondeductible commitment fee — -8.8 % 4,893,253 -8.8 % PPP loan forgiveness income — 0.0 % — 0.0 % NQO Cancellations 680,002 0.0 % — 0.0 % Financial Statement True Up (5,919 ) 0.0 % — 0.0 % Change in provision for uncertain tax positions — 0.0 % 1,177 0.0 % Change in valuation allowance 2,524,850 -4.3 % 2,376,299 -4.3 % Provision for income tax expenses (benefit) $ 11,366 0.0 % $ 4,171 0.0 % The Company has not provided any additional U.S. federal or state income taxes or foreign withholding taxes on the undistributed foreign earnings or basis differences as such differences have been considered indefinitely reinvested in the business. The determination of the amount of the unrecognized deferred tax liability related to the undistributed earnings is not practicable because of the complexities associated with its hypothetical calculation. The Company files income tax returns in the U.S. federal jurisdiction, Minnesota, and various other states. The Company is not subject to U.S. federal, state and local income tax examinations by tax authorities for years before 2018. The Company also files in Israel, Hong Kong and other foreign jurisdictions. The Company is not subject to audit in periods prior to 2018 in Israel and 2016, in Hong Kong The other foreign jurisdictions have various tax examination periods. It is difficult to predict the final timing and resolution of any particular uncertain tax position. Based on the Company’s assessment of many factors, including past experience and complex judgements about future events, the Company does not currently anticipate significant changes in its uncertain tax positions over the next 12 months. The following presents the change in accrued uncertain tax positions: Schedule of Accrued Uncertain Tax Positions Schedule of accrued uncertain tax positions Beginning balance, December 31, 2021 $ 131,100 Uncertain tax position additions 0 Removal for amount related to discontinued operations (131,100 ) Ending balance, December 31, 2022 $ 0 The Company recognizes interest and penalties accrued related to unrecognized tax benefits as additional income tax expense. During the years ended December 31, 2022 and 2021, the Company did not recognize material income tax expense related to interest and penalties. The Company’s uncertain tax position balance from continuing operations was $ 0

Discontinued Operations

Discontinued Operations	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Note 16 - Discontinued Operations In accordance with ASC 205-20 Presentation of Financial Statements: Discontinued Operations, a disposal of a component of an entity or a group of components of an entity is required to be reported as discontinued operations if the disposal represents a strategic shift that has (or will have) a major impact on an entity’s operations and financial results when the components of an entity meets the criteria in ASC paragraph 205-20-45-10. In the period in which the component meets the held for sale or discontinued operations criteria the major assets, other assets, current liabilities and non-current liabilities shall be reported as a component of total assets and liabilities separate from those balances of the continuing operations. At the same time, the results of all discontinued operations, less applicable income taxes (benefit), shall be reported as components of net income (loss) separate from the income (loss) of continuing operations. In June 2022, the Company’s board of directors authorized management to enter into negotiations to sell MTS. The Company negotiated a Share and Asset Purchase Agreement which was completed on December 31, 2022. The majority of the assets of the primary reporting unit within MTS were sold. The assets and liabilities remaining post transaction are in the process of winding down subsequent to the year ended December 31, 2022. Accordingly, the assets and liabilities of the MTS business are separately reported as assets and liabilities from discontinued operations as of March 31, 2023 and December 31, 2022. The results of operations and cash flows of MTS for all periods are separately reported as discontinued operations. The Company negotiated a Share and Asset Purchase Agreement with the transaction completed on December 31, 2022. Prior to the sale of MTS on December 31, 2022, the Enterprise TEM operating segment’s performance obligations are satisfied either overtime (managed services and maintenance) or at a point in time (software licenses). Professional services rendered after implementation are recognized as performed. Software license revenue is recognized when the customer has access to the license and the right to use and benefit from the license. Many of the Enterprise TEM operating segment’s agreements include software license bundled with maintenance and supports. The Company allocates the transaction price for each contract to each performance obligation identified in the contract based on the relative standalone selling price (SSP). The Company determines SSP for the purposes of allocating the transaction price to each performance obligation by considering several external and internal factors including, but not limited to, transactions where the specific element sold separately, historical actual pricing practices in accordance with ASC 606, Revenues from Contracts with Customers. The determination of SSP requires the exercise of judgement. For maintenance and support, the Company determines the SSP based on the price at which the Company sells a renewal contract. A reconciliation of the major classes of line items constituting the loss from discontinued operations, net of income taxes as presented in the condensed consolidated statements of operations for the three months ended March 31, 2023 (unaudited) is summarized in the table below. Summary Reconciliation of Discontinued Operations Three months ended March 31, 2023 Three months ended March 31, 2022 Revenues $ - $ 933,000 Cost of Revenues 8,000 535,000 Gross Profit (8,000 ) 398,000 Operating Expenses Selling, general, and administrative expenses 129,000 498,000 Total operating expenses 129,000 498,000 Operating Loss (137,000 ) (100,000 ) Other Income and Expense (7,000 ) (7,000 ) Total other income and expense (7,000 ) (7,000 ) Loss Before Income Taxes (144,000 ) (107,000 ) Provision for income tax expenses 1,000 1,000 Loss from discontinued operations $ (145,000 ) (108,000 ) 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 March 31, 2023 (unaudited) and December 31, 2022: Schedule of Major Classes of Assets and Liabilities March 31, 2023 (Unaudited) December 31, 2022 Carrying amounts of major classes of assets included as part of discontinued operations: Current Assets Cash $ 313,000 $ 648,000 Accounts receivable, net of allowance 79,000 191,000 Prepaid expenses and other current assets 155,000 187,000 Equipment, net 3,000 5,000 Other Assets - 279,000 Total current assets $ 550,000 $ 1,310,000 March 31, 2023 (Unaudited) December 31, 2022 Carrying amounts of major classes of liability included as part of discontinued operations: Current Liabilities Accrued expenses $ 57,573 $ 374,879 Contract liabilities 2,000 2,000 Other current liabilities 625,927 838,274 Total current liabilities $ 685,500 $ 1,215,153	Note 16 – Discontinued Operation Discontinued Operations In accordance with ASC 205-20 Presentation of Financial Statements: Discontinued Operations, a disposal of a component of an entity or a group of components of an entity is required to be reported as discontinued operations if the disposal represents a strategic shift that has (or will have) a major impact on an entity’s operations and financial results when the components of an entity meets the criteria in ASC paragraph 205-20-45-10. In the period in which the component meets the held for sale or discontinued operations criteria the major assets, other assets, current liabilities and non-current liabilities shall be reported as a component of total assets and liabilities separate from those balances of the continuing operations. At the same time, the results of all discontinued operations, less applicable income taxes (benefit), shall be reported as components of net income (loss) separate from the income (loss) of continuing operations. In June 2022, the Company’s Board of Directors approved management to enter into negotiations to sell MTS. The Company negotiated a Share and Asset Purchase Agreement with the transaction completed on December 31, 2022. The majority of the assets of the primary reporting unit within MTS were sold. The assets and liabilities remaining post transaction are in the process of winding down subsequent to the year ended December 31, 2022. Accordingly, the assets and liabilities of the MTS business are separately reported as assets and liabilities from discontinued operations as of December 31, 2022 and December 31, 2021. The results of operations and cash flows of MTS for all periods are separately reported as discontinued operations. The Company’s Enterprise TEM operating segment entered into contracts with customers to license the rights to use its software products and to provide maintenance, hosting and managed services, support and training to customers. Certain software licenses require customization. The Company sells its products directly to end-users and indirectly through resellers and operating equipment managers, who are considered end users. In June 2022, the Company’s Board of Directors approved management to enter into negotiations to sell MTS. The Company negotiated a Share and Asset Purchase Agreement with the transaction completed on December 31, 2022. The Enterprise TEM operating segment’s performance obligations are satisfied either overtime (managed services and maintenance) or at a point in time (software licenses). Professional services rendered after implementation are recognized as performed. Software license revenue is recognized when the customer has access to the license and the right to use and benefit from the license. Many of the Enterprise TEM operating segment’s agreements include software license bundled with maintenance and supports. The Company allocates the transaction price for each contract to each performance obligation identified in the contract based on the relative standalone selling price (SSP). The Company determines SSP for the purposes of allocating the transaction price to each performance obligation by considering several external and internal factors including, but not limited to, transactions where the specific element sold separately, historical actual pricing practices in accordance with ASC 606, Revenues from Contracts with Customers. The determination of SSP requires the exercise of judgement. For maintenance and support, the Company determines the SSP based on the price at which the Company sells a renewal contract. In accordance with the approval by the Company’s Board of Directors to sell MTS, management undertook an impairment assessment of MTS’ intangible assets and goodwill. Management concluded that the intangible assets of customer relationships and developed technology and its goodwill were impaired and recorded an impairment charge of $ 1,224,671 A reconciliation of the major classes of line items constituting the loss from discontinued operations, net of income taxes as presented in the consolidated statements of operations for the twelve months ended December 31, 2022 and 2021 is summarized in the table below. Summary Reconciliation of Discontinued Operations 2022 2021 Revenues $ 3,734,000 $ 1,515,848 Cost of Revenues 1,900,000 933,986 Gross Profit 1,834,000 581,862 Operating Expenses Selling, general, and administrative expenses 1,515,000 1,032,042 Goodwill and intangible asset impairment expenses 1,224,000 21,722,213 Total operating expenses 2,739,000 22,754,255 Operating Loss from Discontinued Operations (905,000 ) (22,172,393 ) Other Income and Expense Interest income 6,000 - Gain on disposal of subsidiary 997,000 - Total other income and expense 1,003,000 - Net Income Before Income Taxes from discontinued operations 98,000 (22,172,393 ) Provision for income tax expenses for discontinued operations 27,976 1,912 Net Income (Loss) $ 70,024 $ (22,174,305 ) 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 December 31, 2022 and December 31, 2021. Included in total assets as of December 31, 2022 and 2021 is a deferred tax asset of $ 6,683 7,474 Carrying amounts of major classes of assets included as part of discontinued operations: Schedule of Major Classes of Assets and Liabilities December 31, 2022 December 31, 2021 Current Assets Cash $ 648,000 $ 690,181 Restricted cash - 1,025,029 Accounts receivable, net of allowance 191,000 137,405 Prepaid expenses and other current assets 187,000 248,594 Equipment, net 5,000 Other assets 279,000 Total current assets $ 1,310,000 $ 2,101,209 Non-current assets Equipment, net - $ 16,505 Other assets - 283,632 Intangibles and goodwill - 1,287,921 Total non-current assets $ - $ 1,588,058 Carrying amounts of major classes of liability included as part of discontinued operations December 31, 2022 December 31, 2021 Current liabilities Accrued expenses $ 374,879 $ 1,902,477 Contract liabilities 2,000 896,933 Other current liabilities 838,274 534,323 Total current liabilities $ 1,215,153 $ 3,333,733 Non-current liabilities Other long-term liabilities - 365,977 Total liabilities $ 1,215,213 $ 3,699,710 Total assets and liabilities of discontinued operations are presented as current assets from discontinued operations and current liabilities from discontinued operations as of December 31, 2022 on the consolidated balance sheets. Included in the consolidated statement of cash flows for the years ended December 31, 2022 and 2021 were the following, respectively: net cash generated by (used for) operating activities – discontinued operations of $ 533,133 215,879 10,423 1,932,000

Net Loss Per Share

Net Loss Per Share	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Net loss per share - Basic and diluted
Net Loss Per Share	Note 17 - Net Loss Per Share The calculation of loss per share and weighted-average shares of the Company’s ordinary shares outstanding for the periods presented are as follows: Schedule of Loss Per Share and Weighted-average 2023 2022 Three months ended March 31 2023 2022 Net loss from continuing operations $ (2,678,746 ) $ (6,936,529 ) Less: dividends on series B preferred stock (949 ) (3,595 ) Net loss from continuing operations available to ordinary shareholders (2,679,695 ) (6,940,124 ) Net income (loss) from discontinued operations, net of tax, available to ordinary shareholders (145,000 ) (108,000 ) Net loss available to ordinary shareholders $ (2,824,695 ) $ (7,048,124 ) Basic and diluted weighted-average shares outstanding 2,813,900 2,361,974 Basic and diluted: Net loss from continuing operations per share $ (0.95 ) $ (2.94 ) Net income (loss) from discontinued operations per share (.05 ) (0.05 ) Net loss per share $ (1.00 ) $ (2.99 ) The redeemable convertible preferred stock is a participating security, whereby if a dividend is declared to the holders of ordinary shares, the holders of preferred stock would participate to the same extent as if they had converted the preferred stock to ordinary shares. For the periods presented, the following securities were not required to be included in the computation of diluted shares outstanding: Schedule of computation of diluted shares outstanding Schedule of Computation of Diluted Shares Outstanding March 31, 2023 March 31, 2022 Stock options 433,162 176,335 Series A-1 preferred stock 6,880 5,881 Series B preferred stock 12,481 12,481 MTS warrants 8,333 8,333 Prefunded warrants 125,359 125,359 Purchase warrants 880,000 - Regular warrants 266,667 266,667 Total 1,732,882 595,056	Note 17 – Loss Per Share Net Loss Per Share The calculation of loss per share and weighted-average shares of the Company’s ordinary shares outstanding for the periods presented are as follows: Schedule of Loss Per Share and Weighted-average December 31, 2022 December 31, 2021 Net loss from continuing operations $ (15,303,402 ) $ (33,469,830 ) Less: discount accretion on series A preferred stock — (373,560 ) Less: dividend accretion on series A preferred stock — (91,192 ) Less: dividends on series B preferred stock (8,862 ) (315,632 ) Net loss from continuing operations available to ordinary shareholders (15,312,264 ) (34,250,214 ) Net income (loss) from discontinued operations, net of tax, available to ordinary shareholders 70,024 (22,174,305 ) Net loss available to ordinary shareholders $ (15,242,240 ) $ (56,424,519 ) Basic and diluted weighted-average shares outstanding 24,879,602 14,300,311 Basic and diluted: Net loss from continuing operations per share $ (0.62 ) $ (2.40 ) Net income (loss) from discontinued operations per share — (1.54 ) Net loss per share $ (0.62 ) $ (3.94 ) The MTS Merger was accounted for as a reverse acquisition. In accordance with ASC 805, Business Combinations The redeemable convertible preferred stock is a participating security, whereby if a dividend is declared to the holders of ordinary shares, the holders of preferred stock would participate to the same extent as if they had converted the preferred stock to ordinary shares. For the periods presented, the following securities were not required to be included in the computation of diluted shares outstanding: Schedule of computation of diluted shares outstanding Schedule of Computation of Diluted Shares Outstanding 2022 2021 Stock options 2,889,124 1,783,567 Series A-1 preferred stock 66,303 54,737 Series B preferred stock 124,810 124,810 Earnout — 587,747 MTS warrants 83,334 83,334 Prefunded warrants 1,253,592 1,253,592 Regular warrants 2,666,667 2,666,667 Total 7,083,830 6,554,454

Related Party Transactions

Related Party Transactions	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions	Note 18 - Related Party Transactions The Company uses Hays Companies (“Hays”) as an insurance broker. Hays is considered a related party as an executive of Hays serves on the board of directors for the Company. The Company paid $ 381,935 305,669 The Company leases office space in Canton, Connecticut from CJEM, LLC, which is owned by an executive of the Company. The Company paid rent expense of $ 9,600	Note 18 – Related Party Transactions Through December 21, 2022, SportsHub Games Network (“Affiliate”) owned approximately 40 Alpha Capital Anstalt (“Alpha”) is an investor in the Company, which owns ordinary shares, Series A-1 preferred stock, Series B preferred stock, regular warrants and prefunded warrants. Alpha has a voting interest in the Company of less than 10%, but has an ownership interest in the Company that exceeds 10%. 4.4 The Company uses Hays Companies (“Hays”) as an insurance broker. Hays is considered a related party as an executive of Hays serves on the board of directors for the Company. The Company paid $ 1,198,710 728,986 The Company leases office space in Canton, Connecticut from CJEM, LLC (CJEM), which is owned by an executive of the Company. The Company paid rent expense of $ 38,400

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	Note 19 - Subsequent Events The Company performed an evaluation of subsequent events for potential recognition and disclosure through the date of the financial statements’ issuance. Reverse Stock Split On April 25, 2023 (the “Effective Date”), the Company effected a 1-for-10 reverse share split of all of the Company’s share capital, including its ordinary shares, nominal value of NIS 0.06 per share (the “Reverse Stock Split”) and adopted amendments to its M&AA in connection with the Reverse Stock Split The Company undertook the Reverse Stock Split with the objective of meeting the minimum $ 1.00 26,881,144 2,688,541 92,900,000 0.06 9,290,000 0.60 Nasdaq Notice In November 2022, the Company announced that it had received a letter from Nasdaq Listing Qualifications (“Nasdaq”) indicating that the Company was no longer in compliance with the minimum bid price requirement for continued listing set forth in Listing Rule 5550(a)(2) (the “Rule), which requires listed securities to maintain a minimum bid price of $ 1.00 On April 25, 2023, the Company effected a 1-for-10 reverse stock split as a means to cure the bid price deficiency and, for a period of ten consecutive trading days through May 9, 2023, the closing bid price of the Company’s ordinary shares was above $1.00 On May 5, 2023, the Company received a Staff Determination Letter (the “Letter”) from Nasdaq that the Company had not regained compliance with the Rule during the initial 180 days (by May 3, 2033) and was not eligible for a second 180-day period to regain compliance. The Letter advised that the Company may request an appeal of this determination and pay a hearing fee no later than May 12, 2023, and unless the Company did so, the Company’s ordinary shares would be suspended at the opening of business on May 16, 2023 and would subsequently be removed from listing and registration. On May 10, 2023, Nasdaq notified the Company that since the bid price of the Company’s ordinary shares closed above $ 1.00	Note 19 – Subsequent Events On January 20, 2023, the Company held an Extraordinary General Meeting of Shareholders and approved a reverse share split of the Company’s ordinary shares, par value NIS 0.06 per share, by a ratio of up to and including 20:1, to be effective at the ratio and on a date to be determined by the Company’s Board of Directors; and amendments to the Company’s Amended and Restated Articles and Memorandum of Association to effect such reverse share split On February 13, 2023, SharpLink, Inc. (the “Borrower”), a Minnesota corporation and wholly owned subsidiary of the Company, entered into a Revolving Credit Agreement (the “2023 Revolving Credit Agreement”) with Platinum Bank, a Minnesota banking corporation (the “Lender”) and executed a revolving promissory note of $ 7,000,000 The 2023 Revolving Credit Agreement provides for a two-year revolving line of credit (the “2023 Credit Line”) in the original principal amount of $ 7,000,000 As previously disclosed, on December 22, 2022, the Company consummated a transaction with SHGN Acquisition Corp., a Delaware corporation and wholly owned subsidiary of the Company, and SportsHub Games Network, Inc., a Delaware corporation. As a result, SportsHub Games Network, Inc. merged with and into SHGN Acquisition Corp., with SHGN Acquisition Corp. remaining as the surviving corporation and wholly owned subsidiary of the Company. After the merger, SHGN Acquisition Corp. (“New Borrower”) entered the following agreements with the Lender to assume the loans of SportsHub Games Network, Inc. (“Existing Borrower”). ● On February 13, 2023, the New Borrower as successor by merger to Existing Borrower, LeagueSafe Management, LLC, a Minnesota limited liability company (“LeagueSafe”), Virtual Fantasy Games Acquisition, LLC, a Minnesota limited liability company (“Virtual Fantasy,” and together with LeagueSafe, collectively, the “Guarantors”) entered into a consent, assumption and second amendment agreement with the Lender. LeagueSafe and Virtual Fantasy were the Existing Borrower’s subsidiaries, and as a result of the merger, became the New Borrower’s subsidiaries. ● On February 13, 2023, the New Borrower also executed an amended and restated term promissory note payable to the Lender in the principal amount of $ 1,267,199 2,000,000 ● On February 13, 2023, the New Borrower, LeagueSafe and Virtual Fantasy (together with LeagueSafe, the “Pledgors”) entered into a consent, assumption and third amendment agreement with the Lender. ● On February 13, 2023, the New Borrower also executed an amended and restated revolving promissory note payable to the Lender in the principal amount of $ 5,000,000 5,000,000 On February 15, 2023, the Company also issued to Alpha the Warrant to purchase 8,800,000 0.875 0.875 9.99% On March 10, 2023, Silicon Valley Bank (“SVB”) was placed into the hands of receivers at the FDIC. On this date, SharpLink had approximately $ 336,000 250,000 140,000 UNAUDITED CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED MARCH 31, 2023 SHARPLINK GAMING LTD. (UNAUDITED ) March 31, 2023 December 31, 2022 (unaudited) (audited) Assets Current Assets Cash $ 28,830,217 $ 39,324,529 Restricted cash 10,973,259 11,132,957 Accounts receivable, net of allowance for credit losses of $ 0 0 1,375,440 776,530 Accounts receivable, net of allowance 1,375,440 776,530 Unbilled receivables 507,091 47,000 Contract assets 227,312 219,116 Deferred prize expense 5,295,835 356,158 Prepaid expenses and other current assets 1,138,827 744,275 Current assets from discontinued operations 550,000 1,310,000 Total current assets 48,897,981 53,910,565 Investment, cost 200,000 200,000 Equipment, net 52,022 60,218 Right-of-use asset - operating lease 210,224 230,680 Intangibles Intangible assets, net 3,783,204 3,727,933 Goodwill 6,916,095 6,916,095 Total assets $ 60,059,526 $ 65,045,491 Liabilities and Stockholders’ Equity Current Liabilities Accounts payable and accrued expenses $ 1,884,865 $ 2,125,707 Contract liabilities 7,729,639 2,166,451 Prize liability 6,219,199 6,061,434 Customer deposits 30,351,091 42,171,589 Line of credit 4,613,151 4,120,651 Current portion of long-term debt 1,030,802 1,018,918 Current portion of convertible debt, net of discount of $ 128,104 0 1,125,303 0 3,146,593 - Current portion of convertible debt 3,146,593 - Current portion of lease liability 31,538 31,070 Current liabilities from discontinued operations 685,500 1,215,213 Total current liabilities 55,692,378 58,911,033 Long-Term Liabilities Deferred tax liability 18,476 6,206 Debt, less current portion 2,671,162 2,931,698 Lease liability, less current portion 188,476 210,037 Total liabilities 58,570,492 62,058,974 Commitments and Contingencies - - Stockholders’ Equity Ordinary shares, $ 0.20 9,290,000 2,688,541 537,731 537,731 Ordinary shares, value 537,731 537,731 Series A-1 preferred stock, $ 0.20 260,000 6,880 6,630 149,258 138,414 1,376 1,326 Series B preferred stock, $ 0.20 370,000 12,481 596,193 595,245 2,496 2,496 Preferred stock, value Treasury stock, nine ordinary shares at cost (29,000 ) (29,000 ) Additional paid-in capital 77,365,818 76,039,604 Accumulated deficit (76,389,387 ) (73,565,641 ) Total stockholders’ equity 1,489,034 2,986,517 Total liabilities and stockholders’ equity $ 60,059,526 $ 65,045,491 See accompanying notes to these condensed consolidated financial statements. SHARPLINK GAMING LTD. (UNAUDITED ) For the Three Months Ended, March 31, 2023 March 31, 2022 Revenues $ 3,390,391 $ 1,896,335 Cost of revenues 2,046,750 1,268,902 Gross profit 1,343,641 627,433 Operating expenses Selling, general, and administrative expenses 3,671,417 2,829,892 Goodwill and intangible asset impairment expenses - 4,726,000 Total operating expenses 3,671,417 7,555,892 Operating loss (2,327,776 ) (6,928,459 ) Other income and expense Interest income 272,421 12,314 Interest expense (337,421 ) (20,384 ) Change in fair value of convertible debenture (255,229 ) - Total other income and expense (320,229 ) (8,070 ) Net loss before income taxes (2,648,005 ) (6,936,529 ) Provision for income tax expenses 30,741 - Net loss from continuing operations (2,678,746 ) (6,936,529 ) Net loss from discontinued operations, net of tax (145,000 ) (108,000 ) Net loss $ (2,823,746 ) $ (7,044,529 ) Numerator for basic and diluted net loss per share: Net loss from continuing operations available to ordinary shareholders $ (2,679,695 ) $ (6,940,124 ) Net loss from discontinued operations available to ordinary shareholders (145,000 ) (108,000 ) Total Numerator for basic and diluted net loss per share (2,824,695 ) (7,048,124 ) Denominator for basic and diluted net loss per share: Weighted average shares outstanding 2,813,900 2,361,974 Net loss per share - Basic and diluted Net loss from continuing operations per share $ (0.95 ) $ (2.94 ) Net loss from discontinued operations per share (0.05 ) (0.05 ) Net loss per share $ (1.00 ) $ (2.99 ) See accompanying notes to these condensed consolidated financial statements. FOR THE THREE MONTHS ENDED MARCH 31, 2023 AND 2022 (UNAUDITED) Shares Amount Shares Amount Shares Amount Capital stock deficit equity Ordinary shares Series A-1 preferred stock Series B preferred stock Additional Total Paid-In Treasury Accumulated shareholders’ Shares Amount Shares Amount Shares Amount Capital stock deficit equity Balance, December 31, 2021 2,236,615 $ 447,346 5,474 $ 1,094 12,481 $ 2,496 $ 72,101,783 $ (2,900 ) $ (58,332,263 ) $ 14,191,456 Net loss - - - - - - - - (7,044,529 ) (7,044,529 ) Stock-based compensation expense - - - - - - 380,685 - - 380,685 Dividends on Series B preferred stock in Series A-1 preferred stock - - - - - - - - - - Balance, March 31, 2022 2,236,615 447,346 5,474 1,094 12,481 2,496 72,482,468 (2,900 ) (65,376,792 ) 7,527,612 Balance, December 31, 2022 2,688,541 $ 537,731 6,630 $ 1,326 12,481 $ 2,496 $ 76,039,605 $ (2,900 ) $ (73,565,641 ) $ 2,986,517 Net loss - - - - - - - - (2,823,746 ) (2,823,746 ) Stock-based compensation expense - - - - - - 152,034 - - 152,034 Warrants issued in conjunction with convertible debenture - - - - - - 1,174,229 - - 1,174,229 Dividends on Series B preferred stock in Series A-1 preferred stock - - 250 50 - - (50 ) - - - Balance, March 31, 2023 2,688,541 537,731 6,880 1,376 12,481 2,496 77,365,818 (2,900 ) (76,389,387 ) 1,489,034 See accompanying notes to these condensed consolidated financial statements. (UNAUDITED) For the Three Months Ended March 31, Includes cash flow activities from both continuing and discontinued operations 2023 2022 Operating activities Net loss from continuing operations $ (2,678,746 ) $ (6,936,529 ) Net loss from discontinued operations, net of tax $ (145,000 ) $ (108,000 ) Net loss $ (2,823,746 ) $ (7,044,529 ) Adjustments to reconcile net loss to net cash used for operating activities: Depreciation and amortization 194,051 304,331 Amortization of loan costs 1,961 - Amortization of debt discount 65,592 - Amortization of prepaid stock issued for services 43,000 - Change in fair value of convertible debenture 255,229 - Deferred tax expense 12,270 128,640 Stock-based compensation expense 152,034 380,685 Write-off of amounts related to acquisition of FourCubed - 4,726,000 Changes in assets and liabilities Accounts receivable (598,910 ) 528,072 Unbilled receivable (460,091 ) (295,741 ) Contract assets (8,196 ) (117,106 ) Deferred Prize Expense (4,939,677 ) - Prepaid expenses and other current assets (438,189 ) (52,670 ) Accounts payable and accrued expenses (240,842 ) 530,899 Contract liabilities 5,563,188 - Customer deposits and other current liabilities (11,662,731 ) (557,038 ) Net cash (used for) provided by operating activities - continuing operations (14,885,057 ) (1,468,457 ) Net cash (used for) operating activities - discontinued operations (82,713 ) (823,919 ) Net cash (used for) provided by operating activities (14,967,770 ) (2,292,376 ) Investing activities Capital expenditures for equipment (1,833 ) - Capital expenditures for internally developed software (239,294 ) (33,516 ) Net cash used for investing activities - continuing operations (241,127 ) (33,516 ) Financing activities Proceeds from convertible debenture 4,000,000 - Proceeds from debt - 2,532,345 Proceeds from line of credit 500,000 - Repayments of debt (250,613 ) - Payments of debt issue costs (7,500 ) - Distributions from Parent - (63,614 ) Net cash generated by financing activities - continuing operations 4,241,887 2,468,731 Net change in cash and restricted cash (10,967,010 ) 142,839 Cash and restricted cash, beginning of year 50,457,486 6,065,461 Less cash from discontinued operations (313,000 ) (982,000 ) Cash and restricted cash, end of year 39,803,476 $ 7,190,300 Reconciliation of Cash and Restricted Cash Cash $ 28,830,217 $ 7,190,300 Restricted cash 10,973,259 - Total cash and restricted cash $ 39,803,476 $ 7,190,300 SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: Cash paid for interest 109,165 - Cash paid for taxes 19,916 - Non-cash financing activities Discount on convertible debenture and purchase warrant 1,574,229 Dividends on Series B preferred stock in Series A-1 preferred stock 949 3,595 See accompanying notes to these condensed consolidated financial statements. FOR THE THREE MONTHS ENDED MARCH 31, 2023 AND 2022

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Note 1 - Basis of Presentation The unaudited condensed consolidated financial statements included herein have been prepared by SharpLink Gaming Ltd. (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 March 31, 2023 and December 31, 2022, its results of operations and cash flows for the three months ended March 31, 2023 and 2022. The condensed consolidated balance sheet as of December 31, 2022, has been derived from the audited consolidated financial statements as of that date. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts therein. Due to the inherent uncertainty involved in making estimates, actual results in future periods may differ from the estimates. 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 include all information and footnotes required by GAAP for complete financial statement presentation. It is suggested that these condensed consolidated financial statements be read in conjunction with the consolidated financial statements and the notes thereto for the year ended December 31, 2022, which are included in SharpLink’s Annual Report on Form 10-K filed with the SEC on April 5, 2023. Nature of Business SharpLink Gaming Ltd. (the “Company” or “SharpLink,” formerly Mer Telemanagement Services or “MTS”), is an Israeli-based corporation. SharpLink is a leading online technology company that connects sports fans, leagues and sports websites to relevant and timely sports betting and iGaming content. SharpLink uses proprietary, intelligent, online conversion technology and direct-to-player (“D2P”) performance marketing strategies to convert sports fans into sports bettors and online casino game players for licensed, online sportsbook and casino operators. Further, SharpLink, through its SportsHub Gaming Network (“SportsHub”) reporting unit, owns and operates an online gaming business that primarily facilitates daily and seasonal peer-to-peer fantasy contests for its end users. The Company also operates a website that provides a variety of services to private fantasy league commissioners, including secure online payment options, transparent tracking and reporting of transactions, payment reminders, in-season security of league funds, and facilitation of prize payouts. SportsHub was acquired by the Company on December 22, 2022. On July 26, 2021, SharpLink, Inc. completed its merger with Mer Telemanagement Solutions Ltd. (the “MTS Merger”), which changed its name to SharpLink Gaming Ltd. and commenced trading on NASDAQ under the ticker symbol “SBET.” As a result of the MTS Merger, SharpLink, Inc. shareholders owned 86% of the Company, on a fully diluted and as-converted basis, which represented a majority of the voting shares. Additionally, immediately following the closing of the MTS Merger, legacy MTS directors and officers agreed to resign, pursuant to an Agreement and Plan of Merger, dated as of July 26, 2021 (“MTS Merger Agreement”). SharpLink, Inc.’s executives became officers of the Company and new members were appointed to the board of directors. The MTS Merger represented a reverse acquisition in which SharpLink, Inc. was the accounting acquirer and legacy MTS was the accounting acquiree. The Company applied the acquisition method of accounting to the identifiable assets and liabilities of legacy MTS, which were measured at estimated fair value as of the date of the business combination. Reverse Stock Split On April 25, 2023, the Company effected a one-for-ten (1:10) reverse share split of all the Company’s share capital and adopted amendments to its Memorandum of Association and Second Amended and Restated Articles of Association (“M&AA”) whereby the Company (i) decreased the number of issued and outstanding ordinary shares, nominal value NIS 0.60 26,881,244 2,688,541 92,900,000 0.06 9,290,000 0.60 Reclassifications Certain reclassifications were made to the unaudited condensed consolidated balance sheet for the period ended December 31, 2022 to conform to the March 31, 2023 method of presentation. These reclassifications had no effect on reported total current assets, total assets, total current liabilities, total liabilities or total stockholder’s equity.

New Accounting Pronouncements

New Accounting Pronouncements	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
New Accounting Pronouncements	Note 3 - New Accounting Pronouncements Recently Adopted Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging— Contracts in Entity’s Own Equity (Subtopic 815-40). ASU 2020-06 simplifies the accounting for convertible debt and convertible preferred stock by removing the requirements to separately present certain conversion features in equity. In addition, the amendments in the ASU also simplify the guidance in ASC 815-40, Derivatives and Hedging: Contracts in Entity’s Own Equity, by removing certain criteria that must be satisfied in order to classify a contract as equity, which is expected to decrease the number of freestanding instruments and embedded derivatives accounted for as assets or liabilities. Finally, the amendments revise the guidance on calculating earnings per share, requiring use of the if-converted method for all convertible instruments and rescinding an entity’s ability to rebut the presumption of share settlement for instruments that may be settled in cash or other assets. The Company adopted ASU 2020-06 on January 1, 2023 and was applied to the Company’s accounting for its convertible debenture and warrants (see Note 8). In June 2016 and subsequently amended in March 2022, the FASB issued ASC 326, Financial Instruments – Credit Losses (Topic 326): Measurements of Credit Losses on Financial Instruments (“ASC 326”), which replaces the existing incurred loss model with a current expected credit loss (“CECL”) model that requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The Company would be required to use a forward-looking CECL model for accounts receivables, guarantees and other financial instruments. The Company adopted ASC 326 on January 1, 2023 and ASC 326 did not have a material impact on its consolidated financial statements as the Company has not had any historical credit losses.

Additional Balance Sheet Inform

Additional Balance Sheet Information	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Additional Balance Sheet Information	Note 4 - Additional Balance Sheet Information Equipment, net Equipment, net is presented net of accumulated depreciation in the amount of $ 110,761 83,194 Intangible assets, net Intangible assets, net as of March 31, 2023 and December 31, 2022 consisted of the following: Schedule of Intangible Assets Weighted-average amortization period Cost, Net of Accumulated (years) Impairment Amortization Net Balance, March 31, 2023 Customer relationships– 5 10 $ 2,643,000 $ 386,312 $ 2,256,688 Acquired technology– 3 5 1,435,832 1,225,667 210,165 Tradenames 6 640,000 30,072 609,928 Internally developed software 5 774,791 316,282 458,509 Software in development N/A 247,914 - 247,914 $ 5,741,537 $ 1,958,333 $ 3,783,204 Balance, December 31, 2022 Customer relationships 5 10 $ 2,643,000 $ 280,636 $ 2,362,364 Acquired technology– 3 5 1,437,050 1,201,739 235,311 Tradenames 6 640,000 3,405 636,595 Internally developed software 5 749,147 288,530 460,617 Software in development N/A 33,046 - 33,046 $ 5,502,243 $ 1,774,310 $ 3,727,933 Amortization expense on intangible assets was $ 184,024 and $ 298,444 for the three months ended March 31, 2023 and 2022, respectively. Goodwill Goodwill as of March 31, 2023 and December 31, 2022 consisted of the following: Schedule of Goodwill Sports Gaming Client Services Sports Hub Gaming Affiliate Marketing Services - International Total Balance as of December 31, 2022 $ 381,000 $ 4,919,928 $ 1,615,167 $ 6,916,095 Goodwill - - - - Less: Impairment charges - - - - Balance as of March 31, 2023 $ 381,000 $ 4,919,928 $ 1,615,167 $ 6,916,095 Cumulative goodwill impairment charges $ - $ - $ - $ -

Convertible Debenture and Warra

Convertible Debenture and Warrant	3 Months Ended
	Mar. 31, 2023
Convertible Debenture And Warrant
Convertible Debenture and Warrant	Note 8 - Convertible Debenture and Warrant 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 accreted 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 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 consolidated statements of operations within other income (expense) at each reporting period. The Fair Value Option provides the Company a measurement basis election for financial instruments on an instrument-by-instrument basis. On February 14, 2023, the Company entered into the SPA with Alpha, a current shareholder of the Company, pursuant to which the Company issued to Alpha, an 8 10 4,400,000 4,000,000 7.00 7.00 4.1772 Commencing November 1, 2023 and continuing on the first day of each month thereafter until the earlier of (i) February 15, 2026 (the “Maturity Date”) and (ii) the full redemption of the Debenture (each such date, a “Monthly Redemption Date”), the Company will redeem $ 209,524 The Monthly Redemption Amount will be paid in cash; provided, that the Company may elect to pay all or a portion of a Monthly Redemption Amount in ordinary shares of the Company, based on a conversion price equal to the lesser of (i) the then Conversion Price of the Debenture and (ii) 80% of the average of the VWAPs (as defined in the Debenture) for the five consecutive trading days ending on the trading day that is immediately prior to the applicable Monthly Redemption Date. The Debenture initially accrues interest at the rate of 8% per annum for the first 12 months from the February 15, 2023, at the rate of 10% per annum for the ensuing 12 months, and thereafter until Maturity, at the rate of 12%, Interest may be paid in cash or ordinary shares of the Company or a combination thereof at the option of the Company; provided that interest may only be paid in shares if the Equity Conditions (as defined in the Debenture) have been satisfied, including Shareholder Approval. The Debenture includes a beneficial ownership blocker of 9.99%. At the time of execution, on February 14, 2023, the Company recorded an initial debt discount of $ 383,333 ($255,229) The following provides a summary of the Convertible Debenture recorded at fair value as of March 31, 2023 is presented below: Summary of the Convertible Debenture recorded at fair value Principle amount of convertible debenture at issuance: $ 4,400,000 Less: Unamortized discount for warrants 1,125,303 Unamortized discount for OID 383,333 Change in fair value (255,229 ) Balance of convertible debenture as of March 31, 2023: 3,146,593 Accrued interest on convertible debenture included in Accounts payable and accrued expenses as of March 31, 2023: $ 43,362 Purchase Warrant On February 15, 2023, the Company also issued to Alpha a warrant (the “Warrant”) to purchase 880,000 ordinary shares of the Company at an initial exercise price of $ 8.75 (the “Warrant Shares,” and, together with the Conversion Shares, and any other ordinary shares of the Company that may otherwise become issuable pursuant to the terms of the Debenture and Warrant, the “Underlying Shares”). The Warrant is exercisable in whole or in part, at any time on or after February 15, 2023 and before February 15, 2028. The exercise price of the Warrant was subject to an initial reset immediately prior to the Company’s filing of a proxy statement that included a shareholder proposal to approve the issuance of Underlying Share in excess of 19.99 % of the issued and outstanding ordinary shares on the Closing Date (the “Shareholder Proposal”) to the lower of $ 8.75 and the average of the five Nasdaq Official Closing Prices immediately preceding such date the. As a result, the exercise price has been reset to $ 4.0704 , the average of the five Nasdaq Official Closing Prices immediately preceding April 14, 2023, the date the Company filed its preliminary proxy statement which included the Shareholder Proposal. The Warrant includes a beneficial ownership blocker of 9.99 %. The Warrant provides for adjustments to the exercise price, in connection with stock dividends and splits, subsequent equity sales and rights offerings, pro rata distributions, and certain fundamental transactions. 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 increase in number of Warrant Shares, and subject to customary Exempt Transaction issuances), and such reset shall not be limited by the Floor Price. 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 65,592

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Nature of Business	Nature of Business SharpLink Gaming Ltd. (the “Company” or “SharpLink,” formerly Mer Telemanagement Services or “MTS”), is an Israeli-based corporation. SharpLink is a leading online technology company that connects sports fans, leagues and sports websites to relevant and timely sports betting and iGaming content. SharpLink uses proprietary, intelligent, online conversion technology and direct-to-player (“D2P”) performance marketing strategies to convert sports fans into sports bettors and online casino game players for licensed, online sportsbook and casino operators. Further, SharpLink, through its SportsHub Gaming Network (“SportsHub”) reporting unit, owns and operates an online gaming business that primarily facilitates daily and seasonal peer-to-peer fantasy contests for its end users. The Company also operates a website that provides a variety of services to private fantasy league commissioners, including secure online payment options, transparent tracking and reporting of transactions, payment reminders, in-season security of league funds, and facilitation of prize payouts. On July 26, 2021, SharpLink, Inc. completed its merger with Mer Telemanagement Solutions Ltd. (the “MTS Merger”), which changed its name to SharpLink Gaming Ltd. and commenced trading on NASDAQ under the ticker symbol “SBET.” As a result of the MTS Merger, SharpLink, Inc. shareholders own 86
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of SharpLink Gaming Ltd. and its wholly owned subsidiaries. All intercompany accounts and transactions between consolidated subsidiaries have been eliminated in consolidation. We operate in four reportable segments. Operating segments are defined as components of an enterprise about which separate financial information is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assessing performance. The Company’s chief operating decision maker (“CODM”), our Chief Executive Officer, allocates resources and assesses performance based upon discrete financial information at the segment level.
Reclassifications	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 16.
Functional Currency	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, net within the consolidated statements of operations.
Purchase Accounting	Purchase Accounting The purchase price of an acquired business is allocated to the assets acquired and liabilities assumed at their estimated fair values on the date of acquisition. Any unallocated purchase price amount is recognized as goodwill on the consolidated balance sheet if it exceeds the estimated fair value and as a bargain purchase gain on the consolidated statement of operations if it is below the estimated fair value. Determining the fair value of assets acquired and liabilities assumed requires management’s judgment, and the utilization of independent valuation experts as well as the use of significant estimates and assumptions with respect to the timing and amounts of future cash inflows and outflows, discount rates, market prices and asset lives, among other items. The judgments made in the determination of the estimated fair value assigned to the assets acquired and liabilities assumed, as well as the estimated useful life of each asset and the duration of each liability, can materially impact the financial statements in periods after acquisition, such as through depreciation and amortization expense. Acquisition-related costs are expensed as incurred and changes in deferred tax asset valuation allowances and income tax uncertainties after the measurement period are recorded in Provision for Income Taxes.
Discontinued Operations	Discontinued Operations In June 2022, the Company’s Board of Directors approved management to enter into negotiations to sell MTS. The Company completed the sale of MTS on December 31, 2022. Accordingly, the assets and liabilities of the MTS business are separately reported as assets and liabilities from discontinued operations as of December 31, 2022 and 2021. The results of operations and cash flows of MTS for all periods are separately reported as discontinued operations.
Restricted Cash	Restricted Cash Restricted cash consists of funds held for payment of prize liabilities for its various daily and seasonal peer-to-peer fantasy games, as well as private fantasy league dues from customers who utilize the services offered via the Company’s secure online payment and league dues management website. The Company maintains separate accounts to segregate users’ funds from operational funds.
Concentrations of Credit Risk	Concentrations of Credit Risk Cash and restricted cash are deposited with major banks in the United States, Israel and Hong Kong. Such deposits in the United States may be in excess of insured limits and are not insured in other jurisdictions. Generally, the FDIC limit per bank is $ 250,000 The following represents the cash and restricted cash on hand at December 31, 2022 by banking institution and does not include any reduction for the FDIC insured limit of $ 250,000 Schedule of Cash and Restricted Cash Bank December 31, 2022 Platinum Bank $ 46,023,871 Bank Vista 2,744,359 Silicon Valley Bank 503,103 Other 1,186,153 Total cash and restricted cash $ 50,457,486 The Company performs ongoing credit evaluations of its customers. In certain circumstances, the Company may require letters of credit, other collateral or additional guarantees.
Accounts Receivable	Accounts Receivable The Company’s policy for estimating the allowance for credit losses on accounts receivables considers several factors including historical loss experience, the age of delinquent receivable balances due, and economic conditions. Specific customer reserves are made during review of significant outstanding balances due, in which customer creditworthiness and current economic trends may indicate that it is probable the receivable will not be recovered. Accounts receivables are written off after collection efforts occur and the receivable is deemed uncollectible. Adjustments to the allowance for credit losses are recorded in selling, general and administrative expense. Allowance for credit losses as of December 31, 2022 and 2021 were $ 0 0
Investment, cost	Investment, cost During the year ended December 31, 2021, the Company invested $ 200,000 280,903 1.12
Equipment	Equipment Equipment is recorded at cost. Expenditures for renewals and improvements that significantly add to the productivity capacity or extend the useful life of an asset are capitalized. Expenditures for maintenance and repairs are expensed. When equipment is retired or sold, the cost and related accumulated depreciation are eliminated from the accounts and the resultant gain or loss is reflected in income. Depreciation is provided using the straight-line method, based on useful lives of the assets which ranges from three to seven years. Depreciation expense for the years ended December 31, 2022 and 2021, was $ 25,345 28,891 100,733 86,989
Leases	Leases The Company determines if an arrangement is or contains a lease at inception or modification of the arrangement. An arrangement is or contains a lease if there are identified assets and the right to control the use of an identified asset is conveyed for a period of time in exchange for consideration. Control over the use of the identified asset means the lessee has both the right to obtain substantially all of the economic benefits from the use of the asset and the right to direct the use of the asset. For a lease with terms greater than year, a right-of-use (ROU) asset and lease liability is recognized based on the present value of the future minimum lease payments over the lease term at commencement date. The initial measurement of the operating lease ROU asset also includes any prepaid lease payments and are reduced by any previously accrued deferred rent. The Company’s operating lease does not provide a readily determinable implicit rate; therefore, the Company uses its incremental borrowing rate to discount the lease payments based on the information available at commencement date. The Company’s operating lease does not include a fixed rental escalation clause. Lease terms include optional renewal periods when it is reasonably certain that such option will be exercised. Lease expense for minimum lease payments is recognized on a straight-line basis over the expected lease term.
Intangible and Long-Lived Assets	Intangible and Long-Lived Assets Intangible assets consist of internally developed software, customer relationships, trade names and acquired technology and are carried at cost less accumulated amortization. The Company amortizes the cost of identifiable intangible assets on a straight-line basis over the expected period of benefit, which ranges from three ten years Costs associated with internally developed software are expensed as incurred unless they meet generally accepted accounting criteria for deferral and subsequent amortization. Software development costs incurred prior to the application development stage are expensed as incurred. For costs that are capitalized, the subsequent amortization is the straight-line method over the remaining economic life of the product, which is estimated to be five years The Company begins amortizing the asset and subsequent enhancements once the software is ready for its intended use. The Company reassesses whether it has met the relevant criteria for deferral and amortization at each reporting date. The Company capitalized $ 137,565 201,436 The Company reviews the carrying value of its long-lived assets, including equipment and finite-lived intangible assets, for impairment whenever events and circumstances indicate that the carrying value of an asset may not be recoverable from the estimate future cash flows expected to result from its use and eventual disposition. In cases where undiscounted cash flows are less than the carrying value of an asset group, an impairment loss is recognized equal to an amount by which the asset group’s carrying value exceeds the fair value of assets. The factors considered by management in performing this assessment include current operating results, trends and prospects, the manner in which the property is used, and the effects of customer loss, obsolescence, demand, competition, and other economic factors. In accordance with the approval by the Company’s Board of Directors to sell MTS in June 2022, management concluded that the intangible assets of customer relationships and developed technology and its goodwill were impaired and recorded an impairment charge for $ 1,224,671
Goodwill and Impairment	Goodwill and Impairment The Company evaluates the carrying amount of goodwill annually or more frequently if events or circumstances indicate that the goodwill may be impaired. Factors that could trigger an impairment review include significant underperformance relative to historical or forecasted operating results, a significant decrease in the market value of an asset or significant negative industry or economic trends. The Company completes impairment reviews for its reporting units using a fair-value method based on management’s judgments and assumptions. When performing its annual impairment assessment, the Company evaluates the recoverability of goodwill assigned to each of its reporting units by comparing the estimated fair value of the respective reporting unit to the carrying value, including goodwill. The Company estimates fair value utilizing the income approach and the market approach or a combination of both income and market approaches. The income approach requires management to make assumptions and estimates for each reporting unit, including projected future operating results, economic projections, anticipated future cash flows, working capital levels, income tax rates, and a weighted-average cost of capital reflecting the specific risk profile of the respective reporting unit. The key assumptions used in the income approach include revenue growth, operating income margin, discount rate and terminal growth rate. These assumptions are the most sensitive and susceptible to change as they require significant management judgment. Discount rates are determined by using market and industry data as well as Company-specific risk factors for each reporting unit. The discount rate utilized for each reporting unit is indicative of the return an investor would expect to receive for investing in such a business. The market approach estimates fair value using performance multiples of comparable publicly-traded companies. In the event the fair value of a reporting unit is less than the carrying value, including goodwill, an impairment loss is recognized for the difference between the implied fair value and the carrying value of the reporting unit. The Company recorded goodwill impairment of $ 1,515,000 During the year ended December 31, 2021, the Company recorded goodwill impairment of $ 21,722,213 858,819
Accounts Payable	Accounts Payable The composition of accounts payable and accrued expenses are as follows: Schedule of Accounts Payable and Accrued Expenses December 31, 2022 December 31, 2021 Accounts payable $ 851,031 $ 813,621 Accrued wages and payroll expenses 338,166 181,360 Accrued bonus 358,836 117,370 Accrued interest 32,017 - Other accrued expenses 545,657 291,671 Accounts payable and accrued expenses $ 2,125,707 $ 1,404,022
Prize Liability	Prize Liability The Company’s prize liability consists of funds to be paid to participants of the various fantasy games hosted by the Company. These prizes are paid to the participants once a fantasy game has concluded and final winners have been determined.
Customer Deposits	Customer Deposits The Company’s liability for customer obligations is in wallet accounts and accounts on the SportsHub platform. Cash related to these accounts may be drawn at the customer’s request.
Severance Pay	Severance Pay Certain of the Company’s employees in Israel have subscribed to Section 14 of Israel’s Severance Pay Law, 5723-1963 (“Section 14”). Pursuant to Section 14, the Company’s employees, covered by this section, are entitled to monthly deposits, at a rate of 8.33 With regards to employees in Israel that are not subject to Section 14, the Company’s liability for severance pay is calculated pursuant to the local Severance Pay Law, based on the most recent salary of the relevant employees multiplied by the number of years of employment as of the balance sheet date. These employees are entitled to one-month salary for each year of employment or a portion thereof. The Company’s liability for these employees is fully provided for via monthly deposits with severance pay funds, insurance policies and an accrual. The value of the liability of $ 342,000 366,000 279,000 284,000 The deposited funds include profits accumulated up to the balance sheet date. The deposited funds may be withdrawn only upon the fulfillment of the obligation pursuant to the Severance Pay Law or labor agreements.
Transactions with SportsHub	Transactions with SportsHub Prior to December 22, 2022 (see Note 3 – Acquisitions – SportsHub Games Network, Inc.), SportsHub owned approximately 40% of the outstanding ordinary shares of the Company. SportsHub has historically paid direct expenses incurred by the Company’s Sports Gaming Client Services business unit (“STI”), which includes salaries and related expenses for the employees of STI. SportsHub collects cash on behalf of STI’s revenue generating activities. The Company was allocated cost of revenue and selling, general, and administrative expenses totaling $ 285,673 284,625
Redeemable Preferred Stock Issued with a Commitment Fee	Redeemable Preferred Stock Issued with a Commitment Fee The Company considers guidance within ASC 470-20, Debt (ASC 470), ASC 480, and ASC 815 when accounting for a redeemable equity instrument issued with a freestanding-instruments (e.g. commitment fee), such as in the issuance upon the date the SharpLink stock is listed or quoted on any trading market (Going Public Transaction). In circumstances in which redeemable convertible preferred stock is issued with a commitment fee, the proceeds from the issuance of the convertible preferred stock are first allocated to the commitment fee at its full estimated fair value. The Company accounts for the commitment fee as either equity instrument, liability, or derivative liability in accordance with ASC 480, Distinguishing Liabilities from Equity (ASC 480) and/or ASC 815, Derivatives and Hedging (ASC 815), depending on the specific terms of the agreement. The commitment fee, which required the Company to issue ordinary shares equal to 3% of the Company’s issued and outstanding capital immediately following the Going Public Transaction, required the Company to transfer a variable number of shares outside of its control, which is classified as a liability. Liability-classified instruments are recorded at their estimated fair values at each reporting period until they are exercised, terminated, reclassified, or otherwise settled. Changes in the estimated fair value of the commitment fee were recorded in Commitment Fee Expense in the consolidated statement of operations for the year ended December 31, 2021.
Treasury Stock	Treasury Stock Company shares held as treasury shares are recognized at cost, and as a deduction from equity. Any gain or loss arising from a purchase, sale, issuance or cancellation of treasury shares is recognized directly in equity at the time of such event.
Warrants	Warrants The Company accounts for a warrant as an equity instrument, liability or share-based compensation in accordance with ASC 480, Distinguishing Liabilities from Equity, and/or ASC 718, Compensation – Stock Compensation, depending on the specific terms of the agreement. In February 2021, the Company issued a warrant in exchange for advisory services, which vested upon the completion of the Going Public Transaction. The warrant was in the scope of ASC 718 and was recognized at its grant date fair value when the performance condition became probable of occurrence, which in the Company’s case was the completion of the Going Public Transaction. The grant date fair value was determined using a Black Scholes option-pricing model. Through the MTS Merger, the Company assumed 83,334 In November 2021, the Company issued warrants concurrent with a sale of ordinary shares to an institutional investor. Based on the terms of the agreements, the warrants were freestanding, equity-linked instruments that represented separate units of account. The Company allocated the value of net proceeds from the offering to the ordinary shares and warrants based on relative fair value on the grant date. The warrants’ grant date fair values were determined using Black Scholes option-pricing models. The value allocated to the warrants was recorded in Additional Paid-In Capital in the consolidated balance sheet. Revenue The Company follows a five-step model to assess each sale to a customer; identify the legally binding contract, identify the performance obligations, determine the transaction price, allocate the transaction price, and determine whether revenue will be recognized at a point in time or over time. Revenue is recognized upon transfer of control of promised products or services (i.e., performance obligations) to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for promised goods or services.
Advertising and Marketing Expenses	Advertising and Marketing Expenses The Company incurred $ 459,976 The Affiliate Marketing Services – United States and the Affiliate Marketing Services – International operating segments generate revenue by earning commissions from sportsbooks and casino operators when a new depositor is directed to them by our affiliate marketing websites. In addition, this segment provides sports betting data (e.g., betting lines) to sports media publishers in exchange for a fixed fee. The Sports Gaming Client Services operating segments’ performance obligations are satisfied over time (software licenses). Software license revenue is recognized when the customer has access to the license and the right to use and benefit from the license. Other items relating to charges collected from customers include reimbursable expenses. Charges collected from customers as part of the Company’s sales transactions are included in revenues and the associated costs are included in cost of revenues. The Company’s SportsHub operating segment collects fees from customers for daily and season-long online fantasy sports games in advance and recognizes the related fees over the term of the online fantasy game. It also collects various forms of fee revenue from customers using its wallet system platform. Its performance obligation is to provide these customers with an online platform to collect entry fees, provide transparency into league transactions, encourage timely payment of entry fees, safeguard funds during the season and facilitate end-of-season prize payouts. Fee revenue related to payment transactions is deferred until the end of the specific season. Other types of fee revenue are recognized on a transactional basis when users complete transactions or when a customer’s account becomes inactive under the terms of the user agreement. SportsHub also provides sports simulation software that customers pay a fee to access over a period of time. SportsHub provides and maintains the software throughout the duration of the season, which constitutes a single performance obligation and revenue is recognized over the term of the service. SportsHub also collects subscription fees from users of its Fantasy National Golf Club. Its performance obligation under these contracts is to provide subscribers with access to SportsHub’s intellectual property. Revenue is initially deferred and recognized ratably over the subscription period. Any discounts, promotional incentives or waived entry fees are treated as a reduction in revenue. Any promotions where funds are issued to a user’s wallet account are recognized as marketing expenses, included in selling, general, and administrative expenses.
Stock-Based Compensation	Stock-Based Compensation Stock-based compensation expense reflects the fair value of stock-based awards measured at the grant date and recognized over the requisite service period. The Company estimates the fair value of each stock-based award on the measurement date using the Black-Scholes option valuation model which incorporates assumptions as to stock price volatility, the expected life of the options, risk-free interest rate, and dividend yield.
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes, under which deferred tax liabilities and assets are recognized for the expected future tax consequences of temporary differences between financial statement carrying amounts and the tax basis of assets and liabilities, net operating losses, and tax credit carryforwards. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company uses a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. A tax position is recognized when it is more likely than not that the tax position will be sustained upon examination, including resolution of any related appeals or litigation processes. A tax position that meets the more-likely-than-not recognition threshold is measured at the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement with a taxing authority. The standard also provides guidance on derecognition of tax benefits, classification on the balance sheet, interest and penalties, accounting in interim periods, disclosure and transition.
Net Loss Per Share	Net Loss Per Share Basic net loss per share is calculated by dividing net loss available to ordinary shareholders, adjusted for preferred stock discount accretion and dividends accrued on preferred stock, by the weighted-average number of ordinary shares 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 ordinary shares that would have been outstanding if potential ordinary shares (also known as common) had been issued if such additional ordinary shares were dilutive. Since the Company had net losses for all the periods presented, basic and diluted loss per share are the same, and additional potential ordinary shares have been excluded, as their effect would be anti-dilutive. At December 31, 2022, dividend accrued in Preferred Series A-1 stock of 66,303 124,810 2,889,124 4,003,593
Fair Value Measurements	Fair Value Measurements The Company has determined the fair value of certain assets and liabilities in accordance with generally accepted accounting principles, which provides a framework for measuring fair value. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques should maximize the use of observable inputs and minimize the use of unobservable inputs. A fair value hierarchy has been established, which prioritizes the valuation inputs into three broad levels. Level 1 inputs consist of quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the related asset or liability. Level 3 inputs are unobservable inputs related to the asset or liability.
Estimates	Estimates The preparation of the consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Our most critical estimates include those related to purchase accounting, intangibles and long-lived assets, goodwill and impairment, stock based compensation, discontinued operations and revenue recognition. On an ongoing basis, we evaluate our estimates and assumptions. We base our estimates on historical experience and on various other factors that we believe are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results could differ from those estimates.
Contingencies	Contingencies From time to time, we may become involved in lawsuits and legal proceedings which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. Although we currently maintain liability insurance coverage intended to cover professional liability and certain other claims, we cannot assure that our insurance coverage will be adequate to cover liabilities arising out of claims asserted against us in the future where the outcomes of such claims are unfavorable to us. Liabilities in excess of our insurance coverage, including coverage for professional liability and certain other claims, could have a material adverse effect on our business, financial condition and results of operations.
Recently Issued Accounting Pronouncements Not Yet Adopted	Recently Issued Accounting Pronouncements Not Yet Adopted In June 2016, the FASB issued ASC 326, Financial Instruments – Credit Losses (Topic 326): Measurements of Credit Losses on Financial Instruments (“ASC 326”), which replaces the existing incurred loss model with a current expected credit loss (“CECL”) model that requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The Company would be required to use a forward looking CECL model for accounts receivables, guarantees, and other financial instruments. The Company will adopt ASC 326 on January 1, 2023 and does not expect ASC 326 to have a material impact on its consolidated financial statements. In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions (“ASU 2022-03”), which clarifies the guidance in Accounting Standards Codification Topic 820, Fair Value Measurement (“Topic 820”), when measuring the fair value of an equity security subject to contractual restrictions that prohibit the sale of an equity security and introduces new disclosure requirements for equity securities subject to contractual sale restrictions that are measured at fair value in accordance with Topic 820. ASU 2022-03 is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, and early adoption is permitted. While the Company is continuing to assess the timing of adoption and the potential impacts of ASU 2022-03, it does not expect ASU 2022-03 to have a material effect on the Company’s consolidated financial condition, results of operations or cash flows.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of Cash and Restricted Cash	The following represents the cash and restricted cash on hand at December 31, 2022 by banking institution and does not include any reduction for the FDIC insured limit of $ 250,000 Schedule of Cash and Restricted Cash Bank December 31, 2022 Platinum Bank $ 46,023,871 Bank Vista 2,744,359 Silicon Valley Bank 503,103 Other 1,186,153 Total cash and restricted cash $ 50,457,486
Schedule of Accounts Payable and Accrued Expenses	The composition of accounts payable and accrued expenses are as follows: Schedule of Accounts Payable and Accrued Expenses December 31, 2022 December 31, 2021 Accounts payable $ 851,031 $ 813,621 Accrued wages and payroll expenses 338,166 181,360 Accrued bonus 358,836 117,370 Accrued interest 32,017 - Other accrued expenses 545,657 291,671 Accounts payable and accrued expenses $ 2,125,707 $ 1,404,022

Acquisitions (Tables)

Acquisitions (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Schedule of Purchase Consideration	Schedule of Purchase Consideration Description Amount Fair Value of Equity Consideration $ 1,370,287 Fair Value of Seller Platinum Line of Credit and Loan 5,387,850 Total Purchase Price $ 6,758,137	Schedule of Purchase Consideration MTS issued and outstanding ordinary shares immediately prior to Merger 3,162,951 MTS share price on July 26, 2021 $ 6.80 MTS ordinary shares fair value 21,508,067 MTS warrants and options fair value $ 601,965 Purchase consideration for accounting acquiree $ 22,110,032
Schedule of Assumptions		Schedule of Assumptions MTS Warrants - $2.642 strike price Fair value of ordinary shares $ 6.80 Exercise price $ 2.64 Expected volatility 54.7 % Expected dividends 0.0 % Expected term (in years) 3.0 Risk-free rate 0.38 % Fair value per warrant $ 4.49 Warrants 58,334 Fair value $ 261,965 MTS Warrants - $0 strike price Fair value of ordinary shares $ 6.80 Exercise price $ 0.00 Expected volatility 54.7 % Expected dividends 0.0 % Expected term (in years) 3.0 Risk-free rate 0.38 % Fair value per warrant $ 6.80 Warrants 25,000 Fair value $ 170,000 MTS Options - $0 strike price Fair value of ordinary shares $ 6.80 Exercise price $ 0.00 Expected volatility 54.7 % Expected dividends 0.0 % Expected term (in years) 3.0 Risk-free rate 0.38 % Fair value per warrant $ 6.80 Warrants 25,000 Fair value $ 170,000
Schedule of Fair Value of Assets Acquired and Liabilities Assumed	The fair value of the assets acquired and liabilities assumed as of December 22, 2022 were as follows: Schedule of Fair Value of Assets Acquired and Liabilities Assumed December 22, 2022 Assets: Cash $ 38,255,266 Restricted cash 10,604,004 Accounts receivable 186,712 Prepaid expenses and other current assets 1,916,932 Equipment 11,953 Other long-term assets 95,793 Intangible assets 2,390,000 Total Assets $ 53,460,660 Liabilities: Accrued expenses $ 284,345 Deferred tax liabilities 48,775 Deferred revenue 3,574,285 Other current liabilities 47,657,117 Other long-term liabilities 106,705 Total liabilities $ 51,671,227 Net assets acquired, excluding goodwill $ 1,789,433 Goodwill 4,968,703 Purchase consideration for accounting acquiree $ 6,758,137
Schedule of Fair Value Assumption Asset	The fair value, as determined by assumptions that market participants would use in pricing the assets, and weighted average useful life of the identifiable intangible assets are as follows: Schedule of Fair Value Assumption Asset Weighted Average Fair Value Useful Life (Years) Customer relationships $ 1,550,000 5 Trade names 640,000 6 Acquired technology 200,000 5 $ 2,390,000	Schedule of Fair Value Assumption Asset Weighted Average Fair Value Useful Life (Years) Customer relationships $ 414,000 4 Developed technology 69,000 3 Total fair value of assumption asset $ 483,000
Schedule of Business Acquisition Pro Forma Information	The pro forma financial information excludes adjustments for estimated cost synergies or other effects of the integration of SportsHub: Schedule of Business Acquisition Pro Forma Information March 31, 2022 Revenues $ 2,853,636 Loss from continuing operations (7,397,148 ) Less: dividends accrued on series B preferred stock (3,595 ) Net loss from continuing operations available to ordinary shareholders (7,400,743 ) Net income (loss) from discontinued operations, net of tax, available to ordinary shareholders (108,000 ) Net loss available to ordinary shareholders (7,508,743 ) Basic and diluted: Net loss from continuing operations per share $ (3.18 ) Net loss from discontinued operations per share (0.05 ) Net loss per share $ (3.23 )	The pro forma financial information excludes adjustments for estimated cost synergies or other effects of the integration of MTS, FourCubed and SportsHub: Schedule of Business Acquisition Pro Forma Information 2022 2021 Revenues $ 12,108,434 $ 19,695,782 Loss from continuing operations (28,420,775 ) (90,132,215 ) Less: dividends accrued on series B preferred stock — (782,887 ) Net loss from continuing operations available to ordinary shareholders (28,420,775 ) (90,915,102 ) Net income (loss) from discontinued operations, net of tax, available to ordinary shareholders 70,024 (49,000 ) Net loss available to ordinary shareholders (28,350,751 ) (90,964,102 ) Basic and diluted: Net loss from continuing operations per share $ (1.14 ) $ (6.36 ) Net loss from discontinued operations per share — — Net loss per share $ (1.14 ) $ (6.36 )
Four Cubed Acquisition LLC Company [Member]
Business Acquisition [Line Items]
Schedule of Fair Value of Assets Acquired and Liabilities Assumed		The fair value of the assets acquired and liabilities assumed as of December 31, 2021 were as follows: Schedule of Fair Value of Assets Acquired and Liabilities Assumed Assets: Cash $ 311,523 Accounts receivable 424,593 Prepaid expenses and other current assets 9,468 Intangible assets 4,928,000 Total assets $ 5,673,584 Liabilities: Accrued expenses $ 311,026 Total liabilities 311,026 Net assets acquired, excluding goodwill $ 5,362,558 Goodwill 3,130,167 Purchase consideration for accounting acquiree $ 8,492,725 The fair value, as determined by assumptions that market participants would use in pricing the assets, and weighted average useful life of the identifiable intangible assets are as follows: Schedule of Fair Value Assumption Asset Weighted Average Fair Value Useful Life (Years) Customer relationships $ 4,144,000 10 Developed technology 784,000 1 Total fair value of assumption asset $ 4,928,000
MTS Assets And Liabilities [Member]
Business Acquisition [Line Items]
Schedule of Fair Value of Assets Acquired and Liabilities Assumed		The fair value of the assets acquired and liabilities assumed as of July 26, 2021 were as follows: Schedule of Fair Value of Assets Acquired and Liabilities Assumed Assets: Cash 916,000 Restricted cash 1,016,000 Accounts receivable 356,000 Prepaid expenses and other current assets 322,000 Equipment 25,000 Other long-term assets 261,000 Intangible assets 483,000 Total Assets $ 3,379,000 Liabilities: Accrued expenses 2,129,000 Deferred revenue 914,000 Other current liabilities 495,000 Other long-term liabilities 312,000 Total liabilities $ 3,850,000 Net assets acquired, excluding goodwill $ (471,000 ) Goodwill 22,581,032 Purchase consideration for accounting acquiree $ 22,110,032
Four Cubed Acquisition LLC Company [Member]
Business Acquisition [Line Items]
Schedule of Purchase Consideration		Schedule of Purchase Consideration Ordinary shares issued to seller 606,114 Ordinary share price on December 31, 2021 $ 2.65 Consideration in ordinary shares 1,606,202 Cash paid to Seller 6,195,000 Due to Seller 691,523 Purchase consideration $ 8,492,725
Schedule of Fair Value Assumption Asset		Schedule of Fair Value Assumption Asset Weighted Average Fair Value Useful Life (Years) Customer relationships $ 4,144,000 10 Developed technology 784,000 1 Total fair value of assumption asset $ 4,928,000
Sports Hub Acquisition [Member]
Business Acquisition [Line Items]
Schedule of Purchase Consideration		Schedule of Purchase Consideration Description Amount Fair Value of Equity Consideration $ 1,370,287 Fair Value of Seller Platinum Line of Credit and Loan 5,387,850 Total Purchase Price $ 6,758,137
Schedule of Fair Value of Assets Acquired and Liabilities Assumed		The fair value of the assets acquired and liabilities assumed as of December 22, 2022 were as follows: Schedule of Fair Value of Assets Acquired and Liabilities Assumed Assets: Cash $ 38,255,266 Restricted cash 10,604,004 Accounts receivable 186,712 Prepaid expenses and other current assets 1,916,932 Equipment 11,953 Other long-term assets 95,793 Intangible assets 2,390,000 Total Assets $ 53,460,660 Liabilities: Accrued expenses $ 284,345 Deferred tax liabilities 48,775 Deferred revenue 3,574,285 Other current liabilities 47,657,117 Other long-term liabilities 106,705 Total liabilities $ 51,671,227 Net assets acquired, excluding goodwill $ 1,789,433 Goodwill 4,968,703 Purchase consideration for accounting acquiree $ 6,758,137
Schedule of Fair Value Assumption Asset		The fair value, as determined by assumptions that market participants would use in pricing the assets, and weighted average useful life of the identifiable intangible assets are as follows: Schedule of Fair Value Assumption Asset Weighted Average Fair Value Useful Life (Years) Customer relationships $ 1,550,000 5 Trade names 640,000 6 Acquired technology 200,000 5 $ 2,390,000

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of weighted average remaining lease term and weighted-average discount rate	Schedule of weighted average remaining lease term and weighted-average discount rate Schedule of weighted average remaining lease term and weighted-average discount rate 2022 2021 Weighted-average remaining lease term Operating leases 30 60 Weighted-average discount rate Operating leases 5.67 % 6.00 %
Schedule of future minimum lease payment	Schedule of future minimum lease payment Schedule of future minimum lease payment Year Ending December 31, Operating leases 2023 $ 31,070 2024 72,720 2025 67,736 2026 94,675 Total lease payments $ 266,201 Less: interest 25,094 Present value of lease liability $ 241,107

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Intangible assets, net as of March 31, 2023 and December 31, 2022 consisted of the following: Schedule of Intangible Assets Weighted-average amortization period Cost, Net of Accumulated (years) Impairment Amortization Net Balance, March 31, 2023 Customer relationships– 5 10 $ 2,643,000 $ 386,312 $ 2,256,688 Acquired technology– 3 5 1,435,832 1,225,667 210,165 Tradenames 6 640,000 30,072 609,928 Internally developed software 5 774,791 316,282 458,509 Software in development N/A 247,914 - 247,914 $ 5,741,537 $ 1,958,333 $ 3,783,204 Balance, December 31, 2022 Customer relationships 5 10 $ 2,643,000 $ 280,636 $ 2,362,364 Acquired technology– 3 5 1,437,050 1,201,739 235,311 Tradenames 6 640,000 3,405 636,595 Internally developed software 5 749,147 288,530 460,617 Software in development N/A 33,046 - 33,046 $ 5,502,243 $ 1,774,310 $ 3,727,933	Schedule of Intangible assets Schedule of Intangible Assets Weighted- average amortization period Accumulated (years) Cost Amortization Net Balance, December 31, 2022 Customer relationships 5 10 $ 2,643,000 $ 280,636 $ 2,362,364 Acquired technology 3 5 1,437,050 1,201,739 235,311 Internally developed software 5 749,147 288,530 460,617 Trade names 6 640,000 3,405 636,595 Software in development N/A 33,046 — 33,046 $ 5,502,243 $ 1,774,310 $ 3,727,933 Balance, December 31, 2021 Customer relationships 9 $ 4,304,000 $ 131,429 $ 4,172,571 Acquired technology 3 1,214,000 360,357 853,643 Internally developed software 5 654,022 142,050 511,972 Software in development N/A 13,354 — 13,354 $ 6,185,376 $ 633,936 $ 5,551,440
Schedule of Future Amortization Expenses of Intangible Assets		Schedule of Future Amortization Expenses of Intangible Assets Amount 2023 $ 724,564 2024 704,922 2025 673,281 2026 596,306 2027 526,949 Thereafter 465,665 Total $ 3,691,686

Goodwill (Tables)

Goodwill (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Goodwill as of March 31, 2023 and December 31, 2022 consisted of the following: Schedule of Goodwill Sports Gaming Client Services Sports Hub Gaming Affiliate Marketing Services - International Total Balance as of December 31, 2022 $ 381,000 $ 4,919,928 $ 1,615,167 $ 6,916,095 Goodwill - - - - Less: Impairment charges - - - - Balance as of March 31, 2023 $ 381,000 $ 4,919,928 $ 1,615,167 $ 6,916,095 Cumulative goodwill impairment charges $ - $ - $ - $ -	Changes in the carrying amount of goodwill for the years ended December 31, 2022 and 2021 were as follows: Schedule of goodwill Schedule of Goodwill SportsHub Sports Affiliate Total Balance as of December 31, 2021 $ — $ 381,000 $ 3,130,167 $ 3,511,167 Goodwill 4,919,928 — — 4,919,928 Less: Impairment charges — — (1,515,000 ) (1,515,000 ) Balance as of December 31, 2022 $ 4,919,928 $ 381,000 $ 1,615,167 $ 6,916,095 Cumulative goodwill impairment charges $ — $ — $ 1,515,000 $ 1,515,000

Debt (Tables)

Debt (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Outstanding amount Of debt	The outstanding amount of debt as of March 31, 2023, matures by year as follows: Schedule of Outstanding amount Of debt Year Amount 2023 768,231 2024 1,070,034 2025 1,118,514 2026 700,256 2027 62,304 3,719,339	The outstanding amount of debt as of December 31, 2022 matures by year as follows: Schedule of Outstanding amount Of debt Year Amount 2023 $ 1,018,918 2024 1,066,808 2025 1,119,689 2026 700,256 2027 62,304 Total $ 3,967,975
Schedule of Debt	A summary of the debt agreements is noted below: Schedule of Debt March 31, 2023 Note Payable – Bank, $ 2,000,000 $ 1,169,629 Note Payable – Bank, $ 3,250,000 2,549,710 Total 3,719,339 Less unamortized debt issuance costs 17,375 Less current portion 1,030,802 Long-term debt $ 2,671,162

Warrants (Tables)

Warrants (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Warrant Outstanding		Schedule of warrant outstanding Schedule of Warrant Outstanding Warrant - advisory services Warrants - MTS Prefunded warrants Regular warrants Outstanding Vested Outstanding Vested Outstanding Vested Outstanding Vested Beginning balance, December 31, 2021 — — 83,334 83,334 1,253,592 1,253,592 2,666,667 — Issued and vested — — — — — — — — Acquired — — — — — — — — Converted to ordinary shares — — — — — — — — Ending balance, December 31, 2022 — — 83,334 83,334 1,253,592 1,253,592 2,666,667 — Beginning balance, December 31, 2020 — — — — — — — — Issued and vested 1 1 — — 1,253,592 1,253,592 2,666,667 — Acquired — — 83,334 83,334 — — — — Converted to ordinary shares (1 ) (1 ) — — — — — — Ending balance, December 31, 2021 — — 83,334 83,334 1,253,592 1,253,592 2,666,667 —
Schedule of Warrant Activity	Following is a summary of the Company’s warrant activity for the three-month period ended March 31, 2023: Schedule of Warrant Activity Number of Shares Weighted Average Exercise Price per Share Weighted Average 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 March 31, 2023 1,344,046 $ 2.93 4.13
Warrant Advisory Services [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Warrant Assumptions		Schedule of Warrant Assumptions Fair value of ordinary shares on grant date $ 2.36 Exercise price $ 0.01 Expected volatility 58.2 % Expected dividends 0.0 % Expected term (in years) 5.00 Risk-free rate 0.42 %
Prefunded Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Warrant Assumptions		Schedule of assumptions Schedule of Warrant Assumptions Prefunded Warrants Fair value of ordinary shares $ 3.25 Exercise price $ 0.01 Expected volatility 50.5 % Expected dividends 0.0 % Expected term (in years) 4.00 Risk-free rate 1.03 % Schedule of assumptions Schedule of Warrant Assumptions Regular Warrants Fair value of ordinary shares $ 3.25 Exercise price $ 4.50 Expected volatility 50.5 % Expected dividends 0.0 % Expected term (in years) 4.00 Risk-free rate 1.03 %
Regular Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Warrant Assumptions		Schedule of assumptions Schedule of Warrant Assumptions Regular Warrants Fair value of ordinary shares $ 3.25 Exercise price $ 4.50 Expected volatility 50.5 % Expected dividends 0.0 % Expected term (in years) 4.00 Risk-free rate 1.03 %

Fair Value (Tables)

Fair Value (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of Inputs and Assumptions of Valuation Model		Schedule of inputs and assumptions of valuation model Schedule of Inputs and Assumptions of Valuation Model Probability of a Going Public Transaction 50.0 % Volatility 58.5 % Stock price of public company at the time of measurement $ 0.63 Date of a Going Public Transaction April 30, 2021 Pro-forma common shares outstanding at Going Public Transaction date 52,077,000
Schedule of Commitment Fee		Schedule of commitment fee Schedule of Commitment Fee Beginning balance, December 31, 2020 $ 577,000 Commitment fee expense 23,301,206 Issuance of Series A-1 and B preferred stock in exchange for commitment fee (23,878,206 ) Ending balance, December 31, 2021 $ —
Schedule of consolidated financial assets and liabilities measured at fair value	The following table sets forth the Company’s consolidated financial assets and liabilities measured at fair value by level within the fair value hierarchy at March 31, 2023: Schedule of consolidated financial assets and liabilities measured at fair value Convertible Debenture Purchase Warrants Level I $ - $ - Level II $ - $ - Level III $ 2,825,771 $ 1,174,229 Total $ 2,825,771 $ 1,174,229
Significant Unobservable Inputs (level 3) and the Related Expenses and Losses	Significant Unobservable Inputs (level 3) and the Related Expenses and Losses Fair Value, December 31, 2022 $ - Issuance of convertible debenture $ 2,825,771 Accretion for discount for warrants 48,926 Accretion for discount for OID 16,667 Change in fair value $ 255,229 Fair Value, March 31, 2023 $ 3,146,593
Schedule of CCC Spreads	Schedule of CCC Spreads Issuance February 14, 2023 4.13 % Fair Value March 31, 2023 2.29 %

Stock Compensation (Tables)

Stock Compensation (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Retirement Benefits [Abstract]
Schedule of Fair Values of Stock Options Granted Using Black-scholes Valuation Model Assumptions	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: Schedule of Fair Values of Stock Options Granted Using Black-scholes Valuation Model Assumptions March 31, 2023 Expected volatility 53.6 53.6 % Expected dividends 0.0 % Expected term (years) 5.8 5.9 Risk-free rate 3.9 4.1 % Fair value of ordinary shares on grant date $ 1.70 2.70	Schedule of estimates the volatility Schedule of Fair Values of Stock Options Granted Using Black-scholes Valuation Model Assumptions 2022 2021 Expected volatility 51.1 53.7 % 51.0 51.8 % Expected dividends 0.0 % 0.0 % Expected term (years) 5.5 6.0 5.5 6.0 Risk-free rate 1.44 4.24 % 0.79 1.24 % Fair value of Ordinary Shares on grant date $ 0.31 1.33 $ 1.05 3.29
Schedule of Stock Option Activity	The summary of activity under the plans as of March 31, 2023, and change during the three months ended March 31, 2023 is as follows: Schedule of Stock Option Activity Weighted Weighted average remaining Aggregate Options Shares exercise price contractual term intrinsic value Outstanding as of December 31, 2022 288,912 1.14 7,750 Granted 152,250 4.50 Exercised — — Forfeited (7,111 ) 5.70 Expired (889 ) 5.70 Outstanding as of March 31, 2023 433,162 9.10 9.3 9,500 Exercisable as of March 31, 2023 111,497 13.40 8.6 9,500	The summary of activity under the plans as of December 31, 2022, and change during the year ended December 31, 2022 is as follows: Schedule of Stock Option Activity Options Shares Weighted average exercise price Weighted average grant date fair value Weighted average remaining contractual term Aggregate intrinsic value Outstanding as of December 31, 2021 1 1,783,567 $ 4.96 $ - - $ 830,250 Granted 2 2,496,500 $ 1.00 $ 0.52 - $ - Exercised - $ - $ - - $ - Forfeited (1,007,796 ) $ 5.46 $ 2.56 - $ - Expired (383,147 ) $ 6.37 $ - - $ - Outstanding as of December 31, 2022 2,889,124 $ 1.14 $ - 9.3 $ 7,750 Exercisable as of December 31, 2022 866,727 $ 1.46 $ - 8.7 $ 7,750 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. See Note 3 in the consolidated financial statements accompanying this Annual Report on Form 10-K for a discussion of the MTS Merger. The summary of activity under the plans as of December 31, 2021, and change during the year ended December 31, 2021 is as follows: Options Shares Weighted average exercise price Weighted average remaining contractual term Aggregate intrinsic value Outstanding as of December 31, 2020 480,664 $ 0.94 - $ Granted 1,337,000 $ 6.21 - $ - Exercised (25,917 ) $ 0.94 - $ - Forfeited (8,180 ) $ 2.04 - $ - Outstanding as of December 31, 2021 1,783,567 $ 4.96 9.4 $ 830,250 Exercisable as of December 31, 2021 658,290 $ 3.78 9.3 $ 571,099

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Schedule of Revenue Recognition	The Company combines its revenue into the following categories: Schedule of Revenue Recognition March 31, 2023 Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Software-as-a-service $ 55,291 $ - $ 1,065,015 $ - $ 1,120,306 Fee revenue - - - 1,037,325 1,037,325 Services and other 224,484 1,008,276 - - 1,232,760 Total $ 279,775 $ 1,008,276 $ 1,065,015 $ 1,037,325 $ 3,390,391 March 31, 2022 Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Software-as-a-service $ 61,522 $ - $ 911,063 $ - $ 972,585 Fee revenue - - - - - Services and other - 923,750 - - 923,750 Total $ 61,522 $ 923,750 $ 911,063 $ - $ 1,896,335	During the year ended December 31, 2022, the Company combined its revenue into the following categories: Schedule of Revenue Recognition Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Software-as-a-service $ 353,200 $ - $ 2,493,685 $ - $ 2,493,685 Fee revenue - - - 951,196 951,196 Services and other 62,250 3,427,698 - - 3,843,148 Total $ 415,450 $ 3,427,698 $ 2,493,685 $ 951,196 $ 7,288,029 During the twelve months ended December 31, 2021, the Company combined its revenue into the following categories: Affiliate Marketing Services - U.S. Affiliate Marketing Services -International Sports Gaming Client Services SportsHub Gaming Network Total Software-as-a-service $ 211,528 $ - $ 2,424,229 $ - $ 2,635,737 Services and other - - - - - Total $ 211,528 $ - $ 2,424,229 $ - $ 2,635,757
Schedule of Revenue Recognized point in Time and over Time	Schedule of Revenue Recognized point in Time and over Time Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Point in time $ 224,485 $ 1,008,275 $ - $ 317,431 $ 1,550,191 Over time 55,291 - 1,065,015 719,894 1,840,200 Total $ 279,776 $ 1,008,275 $ 1,065,015 $ 1,037,325 $ 3,390,391 For the three-months ended March 31, 2022 Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Point in time $ - $ 923,750 $ - $ - $ 923,750 Over time 61,522 - 911,063 - $ 972,585 Total $ 61,522 $ 923,750 $ 911,063 $ - $ 1,896,335	For the year ended December 31, 2022: Schedule of Revenue Recognized point in Time and over Time Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Point in time $ 62,250 $ 3,427,698 $ - $ 808,418 $ 4,298,366 Over time 353,200 - 2,493,685 142,778 2,989,663 Total $ 415,450 $ 3,427,698 $ 2,493,685 $ 951,196 $ 7,288,029 For the year ended December 31, 2021: Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Over time 211,528 - 2,424,229 - $ 2,635,757 Total $ 211,528 $ - $ 2,424,229 $ - $ 2,635,757
Schedule of Contract Assets	The activity in the contract assets for the three-month ended March 31, 2023 is as follows: Schedule of Contract Assets Amount Balance as of December 31, 2022 $ 219,116 Labor costs expensed (309,168 ) Labor costs deferred 317,364 Balance as of March 31, 2023 $ 227,312	The activity in the contract assets for the years ending December 31, 2022 and 2021 are as follows: Schedule of Contract Assets Amount Balance as of December 31, 2021 $ 147,913 Labor costs expensed (483,524 ) Labor costs deferred 554,727 Balance as of December 31, 2022 $ 219,116
Schedule of Contract Assets and Liabilities	Schedule of Contract Assets and Liabilities March 31, 2023 December 31, 2022 Accounts receivable $ 1,375,440 $ 776,530 Unbilled revenue 507,091 47,000 Contract assets 227,312 219,116 Contract liabilities (7,729,639 ) (2,166,451 )	The Company’s assets and liabilities related to its contracts with customers were as follows: Schedule of Contract Assets and Liabilities Schedule of contract assets and liabilities 2022 2021 Accounts receivable $ 776,530 $ 793,795 Unbilled revenue (reported in accounts receivable) 47,000 162,760 Contract assets 219,116 147,913 Contract liabilities (2,166,451 ) (308,058 )
Schedule of Contract Liabilities	The activity in the contract liabilities for the three month ending March 31, 2023 is as follows: Schedule of Contract Liabilities Amount Balance as of December 31, 2022 $ (2,166,451 ) Revenue recognized or reclassified 1,046,604 Deferred revenue (6,609,792 ) Balance as of March 31, 2023 $ (7,729,639 )	The activity in the contract liabilities for the years ending December 31, 2022 and 2021 are as follows: Schedule of Contract Liabilities Amount Balance as of December 31, 2021 $ (308,058 ) SportsHub acquired balance (3,574,285 ) Revenue recognized or reclassified 2,846,755 Deferred revenue (1,130,863 ) Balance as of December 31, 2022 $ (2,166,451 )

Operating Segments (Tables)

Operating Segments (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Companies Reportable Segments	Schedule of Companies Reportable Segments Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total Revenue $ 279,776 $ 1,008,275 $ 1,065,015 $ 1,037,325 $ - $ 3,390,391 Cost of revenues 215,456 667,906 766,878 396,510 - 2,046,750 Loss from operations (2,245,493 ) 135,085 209,511 (426,879 ) - (2,327,776 ) Loss from discontinued operations - - - - (145,000 ) (145,000 ) Net income (loss) $ (2,718,941 ) $ 106,605 $ 209,511 $ (275,921 ) $ (145,000 ) $ (2,823,746 ) For the three months ended March 31, 2022 Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total Revenue $ 61,522 $ 923,750 $ 911,063 $ - $ - $ 1,896,335 Cost of revenues 21,913 529,412 717,577 - - 1,268,902 Income (loss) from operations (2,222,648 ) (4,802,701 ) 96,890 - - (6,928,459 ) Loss from discontinued operations - - - - (108,000 ) (108,000 ) Net income (loss) $ (2,210,334 ) $ (4,823,085 ) $ 96,890 $ - $ (108,000 ) $ (7,044,529 )	Summarized financial information for the Company’s reportable segments as of and for the years ended December 31, 2022 and 2021 is shown below: Schedule of Summarized Financial Information for the Company’s Reportable Segments 2022 Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total Revenue $ 415,450 $ 3,427,698 $ 2,493,685 $ 951,196 $ - $ 7,288,029 Cost of revenues 141,736 2,127,555 3,119,178 765,965 - 6,154,434 Income (loss) from operations (9,471,593 ) (5,026,352 ) (1,027,484 ) 48,912 - (15,476,517 ) Income from discontinued operations - - - - 70,024 70,024 Net income (loss) $ (9,183,309 ) $ (5,135,517 ) $ (1,027,484 ) $ 42,908 $ 70,024 $ (15,303,402 ) 2021 Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total Revenue $ 211,528 $ - $ 2,424,229 $ - $ - $ 2,635,757 Cost of revenues 64,070 - 2,871,049 - - 2,935,119 Income (loss) from operations (32,773,402 ) - (696,428 ) - - (33,469,830 ) Loss from discontinued operations - - - - (22,174,305 ) (22,174,305 ) Net income (loss) $ (32,774,152 ) $ - $ (696,427 ) $ - $ (22,174,305 ) $ (55,644,135 )
Schedule of revenues by country	Summarized revenues by country in which the Company operated for the three months ended March 31, 2023 and 2022 is shown below: Schedule of revenues by country March 31, 2023 Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total United States $ 279,776 $ - $ 1,065,015 $ 1,037,325 $ - $ 2,382,116 Rest of World - 1,008,275 - - - 1,008,275 Revenues $ 279,776 $ 1,008,275 $ 1,065,015 $ 1,037,325 $ - $ 3,390,391 March 31, 2022 United States $ 61,522 $ - $ 911,063 $ - $ - $ 972,585 Rest of World - 923,750 - - - 923,750 Revenues $ 61,522 $ 923,750 $ 911,063 $ - $ - $ 1,896,335	Summarized revenues by country in which the Company operated for the years ended December 31, 2022 and 2021 is shown below: Schedule of Revenue by Country December 31, 2022 Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total United States $ 415,450 $ - $ 2,493,685 $ 951,196 $ - $ 3,860,331 Rest of World - 3,427,698 - - - 3,427,698 Revenues $ 415,450 $ 3,427,698 $ 2,493,685 $ 951,196 $ - $ 7,288,029 December 31, 2021 United States $ 211,528 $ - $ 2,424,229 $ - $ - $ 2,635,757 Rest of World - - - - - - Revenues $ 211,528 $ - $ 2,424,229 $ - $ - $ 2,635,757
Schedule of Percentage of Consolidated Revenues Derived From Large Customers	The Company’s Sports Gaming Client Services and Affiliate Marketing Services – International segments derive a significant portion of their revenues from several large customers. The table below presents the percentage of consolidated revenues derived from large customers: Schedule of Percentage of Consolidated Revenues Derived From Large Customers March 31, 2023 March 31, 2022 Customer A 18 % 33 % Customer B 14 % 39 % Customer C 13 % * %	The Company’s Affiliate Marketing Services International and Sports Gaming Client Services segment derives a significant portion of its revenues from several large customers. The table below presents the percentage of consolidated revenues derived from the two segments: Schedule of Percentage of Consolidated Revenues Derived From Large Customers Schedule of consolidated revenues 2022 2021 Customer A 35 % 15 % Customer B 10 % 10 % Customer C * - % 10 % Customer D * - % 14 % * Revenue from customer was less than 10% for the years ended December 31, 2022 and 2021.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities from continuing operations as of December 31, 2022 and 2021 consist of the following: Schedule of Deferred Tax Assets and Liabilities Schedule of Deferred tax assets and liabilities 2022 2021 Deferred tax assets Net operating losses $ 4,891,195 $ 8,927,213 Research and development tax credit 95,597 30,429 Nonqualified stock options 100,373 334,519 Equipment 8,885 1,256 Goodwill 285,511 14,088 Bad debts — 120,608 Intangible Assets 713,206 — Accrued expenses and other 117,511 425,327 Business interest expense — — Gross deferred tax assets 6,212,278 9,853,440 Valuation allowance (6,218,484 ) (9,728,975 ) Net deferred tax assets $ (6,206 ) $ 124,465 Deferred tax liabilities Intangible assets — (130,046 ) Goodwill — — Deferred tax liabilities — (130,046 ) Net deferred tax liability $ (6,206 ) $ (5,558 )
Schedule of Income Tax Expenses Benefits	The provision for (benefit from) income taxes charged to income for the years ended December 31, 2022 and 2021 consist of the following: Schedule of Income Tax Expenses Benefits Schedule of income tax expenses benefits 2022 2021 US current tax expense $ 10,718 $ 2,999 Foreign current tax expense — — US deferred tax expense (benefit) 648 1,172 Provision for income tax expenses (benefit) $ 11,366 $ 4,171
Schedule of Effective Tax Rate	A reconciliation between the effective tax rate on income from continuing operations and the statutory tax rate is as follows: Schedule of Effective Tax Rate Schedule of Effective tax rate 2022 2021 Income tax benefit at federal statutory rate $ (3,288,865 ) 21.0 % $ (11,678,252 ) 21.0 % State and local income taxes net of federal tax benefit (83,610 ) 0.5 % (267,103 ) 0.5 % Rate differentials — 0.0 % (4,020 ) 0.0 % Meals and entertainment, non-deductible expenses and tax-exempt income (44,073 ) -0.1 % 72,503 -0.1 % Incentive stock option expense 61,851 -0.1 % 59,055 -0.1 % Nondeductible goodwill impairment 167,130 -8.2 % 4,551,259 -8.2 % Nondeductible commitment fee — -8.8 % 4,893,253 -8.8 % PPP loan forgiveness income — 0.0 % — 0.0 % NQO Cancellations 680,002 0.0 % — 0.0 % Financial Statement True Up (5,919 ) 0.0 % — 0.0 % Change in provision for uncertain tax positions — 0.0 % 1,177 0.0 % Change in valuation allowance 2,524,850 -4.3 % 2,376,299 -4.3 % Provision for income tax expenses (benefit) $ 11,366 0.0 % $ 4,171 0.0 %
Schedule of Accrued Uncertain Tax Positions	The following presents the change in accrued uncertain tax positions: Schedule of Accrued Uncertain Tax Positions Schedule of accrued uncertain tax positions Beginning balance, December 31, 2021 $ 131,100 Uncertain tax position additions 0 Removal for amount related to discontinued operations (131,100 ) Ending balance, December 31, 2022 $ 0

Discontinued Operations (Tables

Discontinued Operations (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Summary Reconciliation of Discontinued Operations	Summary Reconciliation of Discontinued Operations Three months ended March 31, 2023 Three months ended March 31, 2022 Revenues $ - $ 933,000 Cost of Revenues 8,000 535,000 Gross Profit (8,000 ) 398,000 Operating Expenses Selling, general, and administrative expenses 129,000 498,000 Total operating expenses 129,000 498,000 Operating Loss (137,000 ) (100,000 ) Other Income and Expense (7,000 ) (7,000 ) Total other income and expense (7,000 ) (7,000 ) Loss Before Income Taxes (144,000 ) (107,000 ) Provision for income tax expenses 1,000 1,000 Loss from discontinued operations $ (145,000 ) (108,000 )	A reconciliation of the major classes of line items constituting the loss from discontinued operations, net of income taxes as presented in the consolidated statements of operations for the twelve months ended December 31, 2022 and 2021 is summarized in the table below. Summary Reconciliation of Discontinued Operations 2022 2021 Revenues $ 3,734,000 $ 1,515,848 Cost of Revenues 1,900,000 933,986 Gross Profit 1,834,000 581,862 Operating Expenses Selling, general, and administrative expenses 1,515,000 1,032,042 Goodwill and intangible asset impairment expenses 1,224,000 21,722,213 Total operating expenses 2,739,000 22,754,255 Operating Loss from Discontinued Operations (905,000 ) (22,172,393 ) Other Income and Expense Interest income 6,000 - Gain on disposal of subsidiary 997,000 - Total other income and expense 1,003,000 - Net Income Before Income Taxes from discontinued operations 98,000 (22,172,393 ) Provision for income tax expenses for discontinued operations 27,976 1,912 Net Income (Loss) $ 70,024 $ (22,174,305 )
Schedule of Major Classes of Assets and Liabilities	Schedule of Major Classes of Assets and Liabilities March 31, 2023 (Unaudited) December 31, 2022 Carrying amounts of major classes of assets included as part of discontinued operations: Current Assets Cash $ 313,000 $ 648,000 Accounts receivable, net of allowance 79,000 191,000 Prepaid expenses and other current assets 155,000 187,000 Equipment, net 3,000 5,000 Other Assets - 279,000 Total current assets $ 550,000 $ 1,310,000 March 31, 2023 (Unaudited) December 31, 2022 Carrying amounts of major classes of liability included as part of discontinued operations: Current Liabilities Accrued expenses $ 57,573 $ 374,879 Contract liabilities 2,000 2,000 Other current liabilities 625,927 838,274 Total current liabilities $ 685,500 $ 1,215,153	Carrying amounts of major classes of assets included as part of discontinued operations: Schedule of Major Classes of Assets and Liabilities December 31, 2022 December 31, 2021 Current Assets Cash $ 648,000 $ 690,181 Restricted cash - 1,025,029 Accounts receivable, net of allowance 191,000 137,405 Prepaid expenses and other current assets 187,000 248,594 Equipment, net 5,000 Other assets 279,000 Total current assets $ 1,310,000 $ 2,101,209 Non-current assets Equipment, net - $ 16,505 Other assets - 283,632 Intangibles and goodwill - 1,287,921 Total non-current assets $ - $ 1,588,058 Carrying amounts of major classes of liability included as part of discontinued operations December 31, 2022 December 31, 2021 Current liabilities Accrued expenses $ 374,879 $ 1,902,477 Contract liabilities 2,000 896,933 Other current liabilities 838,274 534,323 Total current liabilities $ 1,215,153 $ 3,333,733 Non-current liabilities Other long-term liabilities - 365,977 Total liabilities $ 1,215,213 $ 3,699,710

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Net loss per share - Basic and diluted
Schedule of Loss Per Share and Weighted-average	The calculation of loss per share and weighted-average shares of the Company’s ordinary shares outstanding for the periods presented are as follows: Schedule of Loss Per Share and Weighted-average 2023 2022 Three months ended March 31 2023 2022 Net loss from continuing operations $ (2,678,746 ) $ (6,936,529 ) Less: dividends on series B preferred stock (949 ) (3,595 ) Net loss from continuing operations available to ordinary shareholders (2,679,695 ) (6,940,124 ) Net income (loss) from discontinued operations, net of tax, available to ordinary shareholders (145,000 ) (108,000 ) Net loss available to ordinary shareholders $ (2,824,695 ) $ (7,048,124 ) Basic and diluted weighted-average shares outstanding 2,813,900 2,361,974 Basic and diluted: Net loss from continuing operations per share $ (0.95 ) $ (2.94 ) Net income (loss) from discontinued operations per share (.05 ) (0.05 ) Net loss per share $ (1.00 ) $ (2.99 )	The calculation of loss per share and weighted-average shares of the Company’s ordinary shares outstanding for the periods presented are as follows: Schedule of Loss Per Share and Weighted-average December 31, 2022 December 31, 2021 Net loss from continuing operations $ (15,303,402 ) $ (33,469,830 ) Less: discount accretion on series A preferred stock — (373,560 ) Less: dividend accretion on series A preferred stock — (91,192 ) Less: dividends on series B preferred stock (8,862 ) (315,632 ) Net loss from continuing operations available to ordinary shareholders (15,312,264 ) (34,250,214 ) Net income (loss) from discontinued operations, net of tax, available to ordinary shareholders 70,024 (22,174,305 ) Net loss available to ordinary shareholders $ (15,242,240 ) $ (56,424,519 ) Basic and diluted weighted-average shares outstanding 24,879,602 14,300,311 Basic and diluted: Net loss from continuing operations per share $ (0.62 ) $ (2.40 ) Net income (loss) from discontinued operations per share — (1.54 ) Net loss per share $ (0.62 ) $ (3.94 )
Schedule of Computation of Diluted Shares Outstanding	Schedule of computation of diluted shares outstanding Schedule of Computation of Diluted Shares Outstanding March 31, 2023 March 31, 2022 Stock options 433,162 176,335 Series A-1 preferred stock 6,880 5,881 Series B preferred stock 12,481 12,481 MTS warrants 8,333 8,333 Prefunded warrants 125,359 125,359 Purchase warrants 880,000 - Regular warrants 266,667 266,667 Total 1,732,882 595,056	Schedule of computation of diluted shares outstanding Schedule of Computation of Diluted Shares Outstanding 2022 2021 Stock options 2,889,124 1,783,567 Series A-1 preferred stock 66,303 54,737 Series B preferred stock 124,810 124,810 Earnout — 587,747 MTS warrants 83,334 83,334 Prefunded warrants 1,253,592 1,253,592 Regular warrants 2,666,667 2,666,667 Total 7,083,830 6,554,454

Additional Balance Sheet Info_2

Additional Balance Sheet Information (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Intangible Assets	Intangible assets, net as of March 31, 2023 and December 31, 2022 consisted of the following: Schedule of Intangible Assets Weighted-average amortization period Cost, Net of Accumulated (years) Impairment Amortization Net Balance, March 31, 2023 Customer relationships– 5 10 $ 2,643,000 $ 386,312 $ 2,256,688 Acquired technology– 3 5 1,435,832 1,225,667 210,165 Tradenames 6 640,000 30,072 609,928 Internally developed software 5 774,791 316,282 458,509 Software in development N/A 247,914 - 247,914 $ 5,741,537 $ 1,958,333 $ 3,783,204 Balance, December 31, 2022 Customer relationships 5 10 $ 2,643,000 $ 280,636 $ 2,362,364 Acquired technology– 3 5 1,437,050 1,201,739 235,311 Tradenames 6 640,000 3,405 636,595 Internally developed software 5 749,147 288,530 460,617 Software in development N/A 33,046 - 33,046 $ 5,502,243 $ 1,774,310 $ 3,727,933	Schedule of Intangible assets Schedule of Intangible Assets Weighted- average amortization period Accumulated (years) Cost Amortization Net Balance, December 31, 2022 Customer relationships 5 10 $ 2,643,000 $ 280,636 $ 2,362,364 Acquired technology 3 5 1,437,050 1,201,739 235,311 Internally developed software 5 749,147 288,530 460,617 Trade names 6 640,000 3,405 636,595 Software in development N/A 33,046 — 33,046 $ 5,502,243 $ 1,774,310 $ 3,727,933 Balance, December 31, 2021 Customer relationships 9 $ 4,304,000 $ 131,429 $ 4,172,571 Acquired technology 3 1,214,000 360,357 853,643 Internally developed software 5 654,022 142,050 511,972 Software in development N/A 13,354 — 13,354 $ 6,185,376 $ 633,936 $ 5,551,440
Schedule of Goodwill	Goodwill as of March 31, 2023 and December 31, 2022 consisted of the following: Schedule of Goodwill Sports Gaming Client Services Sports Hub Gaming Affiliate Marketing Services - International Total Balance as of December 31, 2022 $ 381,000 $ 4,919,928 $ 1,615,167 $ 6,916,095 Goodwill - - - - Less: Impairment charges - - - - Balance as of March 31, 2023 $ 381,000 $ 4,919,928 $ 1,615,167 $ 6,916,095 Cumulative goodwill impairment charges $ - $ - $ - $ -	Changes in the carrying amount of goodwill for the years ended December 31, 2022 and 2021 were as follows: Schedule of goodwill Schedule of Goodwill SportsHub Sports Affiliate Total Balance as of December 31, 2021 $ — $ 381,000 $ 3,130,167 $ 3,511,167 Goodwill 4,919,928 — — 4,919,928 Less: Impairment charges — — (1,515,000 ) (1,515,000 ) Balance as of December 31, 2022 $ 4,919,928 $ 381,000 $ 1,615,167 $ 6,916,095 Cumulative goodwill impairment charges $ — $ — $ 1,515,000 $ 1,515,000

Convertible Debenture and War_2

Convertible Debenture and Warrant (Tables)	3 Months Ended
	Mar. 31, 2023
Convertible Debenture And Warrant
Summary of the Convertible Debenture recorded at fair value	The following provides a summary of the Convertible Debenture recorded at fair value as of March 31, 2023 is presented below: Summary of the Convertible Debenture recorded at fair value Principle amount of convertible debenture at issuance: $ 4,400,000 Less: Unamortized discount for warrants 1,125,303 Unamortized discount for OID 383,333 Change in fair value (255,229 ) Balance of convertible debenture as of March 31, 2023: 3,146,593 Accrued interest on convertible debenture included in Accounts payable and accrued expenses as of March 31, 2023: $ 43,362

Schedule of Cash and Restricted

Schedule of Cash and Restricted Cash (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Restricted Cash and Cash Equivalents Items [Line Items]
FDIC insured limit		$ 250,000
Total cash and restricted cash	$ 39,803,476	50,457,486	$ 7,190,300	$ 6,065,461
Platinum Bank [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total cash and restricted cash		46,023,871
Bank Vista [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total cash and restricted cash		2,744,359
Silicon Valley Bank [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total cash and restricted cash		503,103
Other [Member]
Restricted Cash and Cash Equivalents Items [Line Items]
Total cash and restricted cash		$ 1,186,153

Schedule of Accounts Payable an

Schedule of Accounts Payable and Accrued Expenses (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Accounts payable		$ 851,031	$ 813,621
Accrued wages and payroll expenses		338,166	181,360
Accrued bonus		358,836	117,370
Accrued interest		32,017
Other accrued expenses		545,657	291,671
Accounts payable and accrued expenses	$ 1,884,865	$ 2,125,707	$ 1,404,022

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Ownership interest	8.75%	8.25%
FDIC insured limit		$ 250,000
Allowance for credit loss	$ 0	0	$ 0
Investments			$ 200,000
Investment of company shares			280,903
Depreciation		25,345	$ 28,891
Accumulated depreciation		$ 100,733	86,989
Finite lived intangible asset, useful life		5 years
Capitalized cost		$ 137,565	201,436
Impairment charge		1,515,000	1,224,671
Goodwill impairment		$ 1,515,000	21,722,213
Negative carrying amount of allocated goodwill.			858,819
Monthly salary percentage		8.33%
Other current liabilities from discontinued operations		$ 342,000	366,000
Deposits		279,000	284,000
General, and administrative expenses		$ 285,673	$ 284,625
Shares of warrants		83,334
Advertising and marketing expenses		$ 459,976
Stock options		2,889,124
Series B Preferred Stock [Member]
Property, Plant and Equipment [Line Items]
Shares of warrants		4,003,593
Dividend paid in shares		124,810
Series A One [Member]
Property, Plant and Equipment [Line Items]
Dividend paid in shares		66,303
Minimum [Member]
Property, Plant and Equipment [Line Items]
Finite lived intangible asset, useful life		3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Finite lived intangible asset, useful life		10 years
Quintar Inc [Member]
Property, Plant and Equipment [Line Items]
Equity method investment, ownership percentage			1.12%
MTS Merger [Member]
Property, Plant and Equipment [Line Items]
Ownership interest		86%

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)		3 Months Ended		12 Months Ended
	Jan. 31, 2022	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Feb. 14, 2023	Feb. 13, 2023
Subsequent Event [Line Items]
Net loss from continuing operations		$ 2,678,746	$ 6,936,529	$ 15,303,402	$ 33,469,830
Net cash used in operating activities		14,885,057	1,468,457	6,510,965	$ 5,854,995
Payments for loans	$ 3,250,000
Revolving promissory note		7,000,000		7,000,000
Debt discount rate							10%
Principal amount		4,400,000	119,707	$ 109,165			$ 4,400,000
purchase price							$ 4,000,000
Cash used in operating activities		$ 14,885,057	$ 1,468,457
Subsequent Event [Member]
Subsequent Event [Line Items]
Debt interest rate						8%
Debt discount rate						10%
Principal amount						$ 4,400,000
purchase price						$ 4,000,000

Schedule of Purchase Considerat

Schedule of Purchase Consideration (Details) - USD ($)			3 Months Ended	12 Months Ended
	Dec. 22, 2022	Jul. 26, 2021	Mar. 31, 2023	Dec. 31, 2021	Dec. 31, 2022
Asset Acquisition [Line Items]
Ordinary share price				$ 2.65
Total Purchase Price			$ 6,758,137
Ordinary shares issued to seller					$ 606,114
Cash paid to Seller				$ 5,883,477
Fair Value of Equity Consideration			1,370,287
Fair Value of Seller Platinum Line of Credit and Loan			5,387,850
Total Purchase Price			$ 6,758,137
MTS Mergers [Member]
Asset Acquisition [Line Items]
Consideration in ordinary shares		$ 21,508,067
Total Purchase Price		22,110,032
Total Purchase Price		22,110,032
Four Cubed Acquisition LLC Company [Member]
Asset Acquisition [Line Items]
Consideration in ordinary shares				1,606,202
Total Purchase Price				8,492,725
Cash paid to Seller				6,195,000
Due to Seller				691,523
Total Purchase Price				$ 8,492,725
Sports Hub Acquisition [Member]
Asset Acquisition [Line Items]
Total Purchase Price	$ 6,758,137
Fair Value of Equity Consideration	1,370,287
Fair Value of Seller Platinum Line of Credit and Loan	5,387,850
Total Purchase Price	$ 6,758,137
MTS Mergers [Member]
Asset Acquisition [Line Items]
MTS issued and outstanding ordinary shares immediately prior to Merger		$ 3,162,951
Ordinary share price		$ 6.80
MTS warrants and options fair value		$ 601,965

Schedule of Assumptions (Detail

Schedule of Assumptions (Details) - USD ($)		3 Months Ended	12 Months Ended
	Jul. 26, 2021	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected volatility				58.50%
Expected dividends		0%	0%	0%
Number of shares, Beginning Balance		288,912	1,783,567	480,664
Weighted average exercise price, Beginning Balance		$ 1.14	$ 4.96	$ 0.94
Number of shares, granted		152,250		1,337,000
Weighted average exercise price, granted		$ 4.50		$ 6.21
Number of shares, exercised				(25,917)
Weighted average exercise price, exercised				$ 0.94
Number of shares, forfeited		(7,111)		(8,180)
Weighted average exercise price, forfeited				$ 2.04
Number of shares, Ending Balance		433,162	288,912	1,783,567
Weighted average exercise price, Ending Balance		$ 9.10	$ 1.14	$ 4.96
Weighted average remaining contractual term		9 years 3 months 18 days		9 years 4 months 24 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value		$ 9,500	$ 7,750	$ 830,250
Number of shares, Exercisable		111,497		658,290
Weighted average exercise price, exercisable		$ 13.40		$ 3.78
Weighted average remaining contractual term, exercisable		8 years 7 months 6 days		9 years 3 months 18 days
Aggregate intrinsic value exercisable		$ 9,500		$ 571,099
Two Point Six Four Two Strike Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of ordinary shares	$ 6.80
Exercise price	$ 2.64
Expected volatility	54.70%
Expected dividends	0%
Expected term (in years)	3 years
Risk-free rate	0.38%
Fair value per warrant	$ 4.49
Fair value of warrants	58,334
Fair value of ordinary shares	$ 261,965
MTS Warrants Zero Strike Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of ordinary shares	$ 6.80
Exercise price	$ 0
Expected volatility	54.70%
Expected dividends	0%
Expected term (in years)	3 years
Risk-free rate	0.38%
Fair value per warrant	$ 6.80
Fair value of warrants	25,000
Fair value of ordinary shares	$ 170,000
MTS Options Zero Strike Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of ordinary shares	$ 6.80
Exercise price	$ 0
Expected volatility	54.70%
Expected dividends	0%
Expected term (in years)	3 years
Risk-free rate	0.38%
Fair value per warrant	$ 6.80
Fair value of warrants	25,000
Fair value of ordinary shares	$ 170,000

Schedule of Fair Value of Asset

Schedule of Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($)			3 Months Ended
	Dec. 22, 2022	Jul. 26, 2021	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Cash			$ 38,255,266
Restricted cash			10,604,004
Accounts receivable			186,712
Prepaid expenses and other current assets			1,916,932
Equipment			11,953
Other long-term assets			95,793
Intangible assets		$ 483,000	2,390,000
Total Assets			53,460,660
Accrued expenses			284,345
Deferred revenue			3,574,285
Other current liabilities			47,657,117
Other long-term liabilities			106,705
Total liabilities			51,671,227
Net assets acquired, excluding goodwill			1,789,433
Goodwill			6,916,095	$ 6,916,095	$ 3,511,167
Purchase consideration for accounting acquiree			6,758,137
Deferred tax liabilities			48,775
Goodwill			4,968,703
Purchase consideration for accounting acquiree			$ 6,758,137
MTS Mergers [Member]
Business Acquisition [Line Items]
Cash		916,000
Restricted cash		1,016,000
Accounts receivable		356,000
Prepaid expenses and other current assets		322,000
Equipment		25,000
Other long-term assets		261,000
Intangible assets		483,000
Total Assets		3,379,000
Accrued expenses		2,129,000
Deferred revenue		914,000
Other current liabilities		495,000
Other long-term liabilities		312,000
Total liabilities		3,850,000
Net assets acquired, excluding goodwill		(471,000)
Goodwill		22,581,032
Purchase consideration for accounting acquiree		$ 22,110,032
Sports Hub Acquisition [Member]
Business Acquisition [Line Items]
Cash	$ 38,255,266
Restricted cash	10,604,004
Accounts receivable	186,712
Prepaid expenses and other current assets	1,916,932
Equipment	11,953
Other long-term assets	95,793
Intangible assets	2,390,000
Total Assets	53,460,660
Accrued expenses	284,345
Deferred revenue	3,574,285
Other current liabilities	47,657,117
Other long-term liabilities	106,705
Total liabilities	51,671,227
Net assets acquired, excluding goodwill	1,789,433
Goodwill	4,968,703
Purchase consideration for accounting acquiree	6,758,137
Deferred tax liabilities	$ 48,775

Schedule of Fair Value Assumpti

Schedule of Fair Value Assumption Asset (Details) - USD ($)		3 Months Ended	12 Months Ended
	Dec. 22, 2022	Mar. 31, 2023	Dec. 31, 2021	Dec. 31, 2022	Jul. 26, 2021
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets		$ 2,390,000			$ 483,000
Weighted average useful life years				5 years
Cash		38,255,266
Accounts receivable		186,712
Prepaid expenses and other current assets		1,916,932
Total Assets		53,460,660
Accrued expenses		284,345
Total liabilities		51,671,227
Net assets acquired, excluding goodwill		1,789,433
Goodwill		6,916,095	$ 3,511,167	$ 6,916,095
Purchase consideration for accounting acquiree		6,758,137
Four Cubed Acquisition LLC Company [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets			4,928,000
Cash			311,523
Accounts receivable			424,593
Prepaid expenses and other current assets			9,468
Intangible assets			4,928,000
Total Assets			5,673,584
Accrued expenses			311,026
Total liabilities			311,026
Net assets acquired, excluding goodwill			5,362,558
Goodwill			3,130,167
Purchase consideration for accounting acquiree			8,492,725
Sports Hub Acquisition [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 2,390,000
Cash	38,255,266
Accounts receivable	186,712
Prepaid expenses and other current assets	1,916,932
Total Assets	53,460,660
Accrued expenses	284,345
Total liabilities	51,671,227
Net assets acquired, excluding goodwill	1,789,433
Goodwill	4,968,703
Purchase consideration for accounting acquiree	6,758,137
Customer Relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets		$ 1,550,000			$ 414,000
Weighted average useful life years		5 years			4 years
Customer Relationships [Member] | Four Cubed Acquisition LLC Company [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets			$ 4,144,000
Weighted average useful life years			10 years
Customer Relationships [Member] | Sports Hub Acquisition [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 1,550,000
Weighted average useful life years	5 years
Developed Technology [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets					$ 69,000
Weighted average useful life years					3 years
Developed Technology [Member] | Four Cubed Acquisition LLC Company [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets			$ 784,000
Weighted average useful life years			1 year
Trade Names [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets		$ 640,000
Weighted average useful life years		6 years
Trade Names [Member] | Sports Hub Acquisition [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 640,000
Weighted average useful life years	6 years
Technology-Based Intangible Assets [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets		$ 200,000
Weighted average useful life years		5 years
Technology-Based Intangible Assets [Member] | Sports Hub Acquisition [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 200,000
Weighted average useful life years	5 years

Schedule of Business Acquisitio

Schedule of Business Acquisition Pro Forma Information (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
Revenues	$ 2,853,636	$ 12,108,434	$ 19,695,782
Loss from continuing operations	(7,397,148)	(28,420,775)	(90,132,215)
Less: dividends accrued on series B preferred stock	3,595		(782,887)
Net loss from continuing operations available to ordinary shareholders	(7,400,743)	(28,420,775)	(90,915,102)
Net income (loss) from discontinued operations, net of tax, available to ordinary shareholders	(108,000)	70,024	(49,000)
Net loss available to ordinary shareholders	$ (7,508,743)	$ (28,350,751)	$ (90,964,102)
Net loss from continuing operations per share	$ (3.18)	$ (1.14)	$ (6.36)
Net loss from discontinued operations per share	(0.05)
Net loss per share	$ (3.23)	$ (1.14)	$ (6.36)
Less: dividends accrued on series B preferred stock	$ (3,595)		$ 782,887

Acquisitions (Details Narrative

Acquisitions (Details Narrative) - USD ($)			3 Months Ended		12 Months Ended
	Dec. 22, 2022	Jul. 26, 2021	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	May 10, 2023
Business Acquisition [Line Items]
Ownership interest			8.75%		8.25%
Invested amount			$ 200,000		$ 200,000	$ 200,000
Stockholders equity other shares	8,893,803
Business acquistion, share price						$ 2.65
Common stock, shares outstanding			2,688,541		2,688,541	22,360,987
Goodwill impairment					$ 1,515,000	$ 21,722,213
Transaction costs					83,866	5,468,201
Revenues			$ 3,390,391	$ 1,896,335
Net income loss			$ (2,823,746)	(7,044,529)	$ (15,303,402)	(55,644,135)
Total consideration						$ 6,886,523
Common stock, shares authorized			9,290,000		9,290,000	92,900,000
Repayment of cash consideration						$ 130,000
Cash consideration
Common stock, shares issued			2,688,541		2,688,541	22,360,987
Impairment of the customer relationship					$ 3,211,000
Debt purchase consideration	$ 5,387,850
Share price	$ 0.29		$ 1				$ 1
Term loan	$ 1,267,199		$ 3,719,339		3,967,975
Line of credit	$ 4,120,651		4,613,151		4,120,651
Amortization expense				36,667	486,141	1,324,900
Additional interest expense					94,685	$ 119,095
Warrants and rights outstanding					1,267,199
Sports Hub Merger Agreement [Member]
Business Acquisition [Line Items]
Stockholders equity other shares	889,380
Share price	$ 2.90
Sports Hub Acquisition [Member]
Business Acquisition [Line Items]
Revenues					951,194
Net income loss					$ 42,908
Common Stock [Member]
Business Acquisition [Line Items]
Common stock, shares outstanding						587,747
Net income loss
Common stock, shares authorized						606,114
Common stock, shares issued						606,114
Number of shares issued	4,319,263
Number of shares issued	405,862
Common Stock [Member] | Sports Hub Merger Agreement [Member]
Business Acquisition [Line Items]
Number of shares issued	431,926
Number of shares issued	40,586
Mer Telemanagement Solutions Ltd [Member]
Business Acquisition [Line Items]
Business acquistion, share price		$ 6.80
Common stock, shares outstanding		2,492,162
Preferred stock, shares outstanding		670,789
Options and warrants outstanding		108,334
Mer Telemanagement Solutions Ltd [Member]
Business Acquisition [Line Items]
Ownership interest		86%
Business combination description		stock option pool of 10% of the fully-diluted outstanding share capital of the Company, and legacy MTS securityholders own approximately 14% of the fully-diluted outstanding capital of the Company.
Invested amount		$ 6,000,000
Stockholders equity other shares		3,692,865
MTS Merger [Member]
Business Acquisition [Line Items]
Ownership interest					86%
Transaction costs						$ 3,084,341
MTS [Member]
Business Acquisition [Line Items]
Revenues						1,517,001
Net income loss						22,173,554
Four Cubed Acquisition LLC Company [Member]
Business Acquisition [Line Items]
Transaction costs						67,130
Fair value of acquisition						1,606,202
Payment of consideration						6,195,000
Four Cubed Acquisition Company LLC [Member]
Business Acquisition [Line Items]
Cash consideration						311,523
Paymeny to acquire consideration						$ 250,000
Sports Hub [Member] | Common Stock [Member]
Business Acquisition [Line Items]
Business acquisition, equity interest issued or issuable, number of shares	4,725,125
Sports Hub Acquisition [Member]
Business Acquisition [Line Items]
Transaction costs					$ 83,866
Sports Hub Merger Agreement [Member] | Common Stock [Member]
Business Acquisition [Line Items]
Business acquisition, equity interest issued or issuable, number of shares					472,513

Schedule of weighted average re

Schedule of weighted average remaining lease term and weighted-average discount rate (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Weighted-average remaining lease term	30 months	60 months
Weighted-average discount rate	5.67%	6%

Schedule of future minimum leas

Schedule of future minimum lease payment (Details)	Dec. 31, 2022 USD ($)
Leases [Abstract]
2023	$ 31,070
2024	72,720
2025	67,736
2026	94,675
Total lease payments	266,201
Less: interest	25,094
Present value of lease liability	$ 241,107

Leases (Details Narrative)

Leases (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Description of lease term	The lease has an original term that expires in December 2023 with an option to extend the term for three years
Operating lease cost	$ 38,400	$ 38,400
Operating cash flows from operating leases	$ 38,400	$ 38,400

Schedule of Intangible Assets (

Schedule of Intangible Assets (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period		30 months	60 months
Cost net of impairment	$ 5,741,537	$ 5,502,243	$ 6,185,376
Accumulated amortization	1,958,333	1,774,310	633,936
Intangible assets net	3,783,204	3,727,933	5,551,440
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Cost net of impairment	2,643,000	2,643,000	4,304,000
Accumulated amortization	386,312	280,636	131,429
Intangible assets net	2,256,688	2,362,364	4,172,571
Technology-Based Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Cost net of impairment	1,435,832	1,437,050	1,214,000
Accumulated amortization	1,225,667	1,201,739	360,357
Intangible assets net	210,165	235,311	853,643
Software and Software Development Costs [Member]
Finite-Lived Intangible Assets [Line Items]
Cost net of impairment	774,791	749,147	654,022
Accumulated amortization	316,282	288,530	142,050
Intangible assets net	458,509	460,617	511,972
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Cost net of impairment	640,000	640,000
Accumulated amortization	30,072	3,405
Intangible assets net	609,928	636,595
Software Development [Member]
Finite-Lived Intangible Assets [Line Items]
Cost net of impairment	247,914	33,046	13,354
Accumulated amortization
Intangible assets net	$ 247,914	$ 33,046	$ 13,354
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period			9 years
Customer Relationships [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	5 years	5 years
Customer Relationships [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	10 years	10 years
Technology-Based Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period			3 years
Technology-Based Intangible Assets [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	3 years	3 years
Acquired Technology [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	5 years	5 years
Software and Software Development Costs [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	5 years	5 years	5 years
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	6 years	6 years

Schedule of Future Amortization

Schedule of Future Amortization Expenses of Intangible Assets (Details)	Dec. 31, 2022 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 724,564
2024	704,922
2025	673,281
2026	596,306
2027	526,949
Thereafter	465,665
Total	$ 3,691,686

Schedule of Goodwill (Details)

Schedule of Goodwill (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Balance as of December 31, 2022	$ 6,916,095	$ 3,511,167
Goodwill		4,919,928
Less: Impairment charges		(1,515,000)	$ (1,224,671)
Balance as of March 31, 2023	6,916,095	6,916,095	3,511,167
Cumulative goodwill impairment charges		1,515,000
Sports Hub Gaming [Member]
Finite-Lived Intangible Assets [Line Items]
Balance as of December 31, 2022	4,919,928
Goodwill		4,919,928
Less: Impairment charges
Balance as of March 31, 2023	4,919,928	4,919,928
Cumulative goodwill impairment charges
Sports Gaming Client Services [Member]
Finite-Lived Intangible Assets [Line Items]
Balance as of December 31, 2022	381,000	381,000
Goodwill
Less: Impairment charges
Balance as of March 31, 2023	381,000	381,000	381,000
Cumulative goodwill impairment charges
Affiliate Marketing Services International [Member]
Finite-Lived Intangible Assets [Line Items]
Balance as of December 31, 2022	1,615,167	3,130,167
Goodwill
Less: Impairment charges		(1,515,000)
Balance as of March 31, 2023	1,615,167	1,615,167	$ 3,130,167
Cumulative goodwill impairment charges		$ 1,515,000

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Impairment charges			$ 3,211,000
Amortization expense	$ 184,024	$ 298,444	1,140,472	$ 241,253
Software Development [Member]
Finite-Lived Intangible Assets [Line Items]
Additional costs			137,867
Sports Hub Acquisition [Member]
Finite-Lived Intangible Assets [Line Items]
Acquisition of intangible assets			$ 2,390,000

Goodwill (Details Narrative)

Goodwill (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Other Asset Impairment Charges		$ 1,515,000

Line of Credit (Details Narrati

Line of Credit (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Feb. 13, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Variable rate	8.75%		8.25%
Line of credit	$ 5,000,000		$ 5,000,000
Expiry of line of credit			June 15, 2023
Outstanding amount	4,613,151		$ 4,120,651
Debt issuance costs	$ 7,500
Revolving Credit Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Variable rate	8.50%
Convertible notes payable					$ 7,000,000
Debt issuance costs	$ 7,500

Schedule of Outstanding amount

Schedule of Outstanding amount Of debt (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 22, 2022
Debt Disclosure [Abstract]
2023	$ 768,231	$ 1,018,918
2024	1,070,034	1,066,808
2025	1,118,514	1,119,689
2026	700,256	700,256
2027	62,304	62,304
Long term debt	$ 3,719,339	$ 3,967,975	$ 1,267,199

Debt (Details Narrative)

Debt (Details Narrative) - USD ($)			3 Months Ended	12 Months Ended
	Jan. 31, 2022	Dec. 23, 2021	Mar. 31, 2023	Dec. 31, 2022	Feb. 13, 2023	Dec. 22, 2022	Mar. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payments for loans	$ 3,250,000
Debt interest rate					10%
Debt face amount			$ 4,400,000	$ 109,165	$ 4,400,000		$ 119,707
Debt carry amount			179,561	549,225
Debt term loan			2,549,710	2,700,775
Debt periodic payment			626,549	620,173
Debt term loan amount			3,719,339	3,967,975		$ 1,267,199
Debt interest rate		12%
Interest payable			43,362
Term Loan Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payments for loans	$ 3,250,000
Debt interest rate	4%
Debt face amount	$ 59,854		97,644
Loan initiation fees	$ 25,431		29,975	29,975
Debt carry amount			1,169,629
Debt periodic payment			404,253
Debt term loan amount			$ 2,000,000	$ 2,000,000
Debt interest rate			5.50%	5.50%
Fixed monthly payment, consisting of principal and interest			$ 38,202	$ 38,202
Maturity date			Dec. 09, 2025	Dec. 09, 2025
Interest payable			$ 16,962

Convertible Preferred Stock (De

Convertible Preferred Stock (Details Narrative)								3 Months Ended	12 Months Ended
	Jul. 27, 2022	Dec. 23, 2021	Jul. 27, 2021 USD ($) shares	Jul. 26, 2021 USD ($) $ / shares shares	Jul. 23, 2021 shares	Jun. 15, 2021 USD ($) shares	Dec. 23, 2020 USD ($) $ / shares shares	Mar. 31, 2023 $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Mar. 31, 2022 shares
Interest rate		12%
Shares capital increased				92,900,000
SharpLink Inc [Member]
Exchange ratio				1.3352
Additional Paid-in Capital [Member]
Shares issued									66,303
Accrued in additional paid in capital | $									$ 324,495
Series A 1 Preferred Stock [Member]
Sale of stock, number of shares issued in transaction										700,989
Preferred stock, shares authorized										54,737
Shares capital increased									66,303
Number of shares exchanged				1,230,956
Number of share exchange value | $				$ 700,989
Number of shares converted									124,810
Series A 1 Preferred Stock [Member] | MTS Merger [Member]
Number of shares converted				1,931,945
8% Redeemable convertible preferred stock [Member]
Temporary equity, par value per share | $ / shares							$ 1,000
Series A Preferred Stock [Member]
Preferred stock, dividend rate, percentage								9.99%	9.99%
Temporary equity, par value per share | $ / shares							$ 100
Debt instrument, convertible, conversion price | $ / shares								$ 21.1693	$ 2.1693
Shares capital increased				800,000
Series A-1 Preferred Stock [Member]
Preferred stock, dividend rate, percentage								9.99%	9.99%
Preferred stock, par value | $ / shares				$ 0.10				$ 0.20	$ 0.20	$ 0.02
Preferred stock, shares authorized				52,502				260,000	260,000	2,600,000
Liquidation preference per share | $ / shares				$ 21.693
Number of share exchange value			369,286
Series A-1 Preferred Stock [Member] | MTS Merger [Member]
Convertible preferred stock, shares issued upon conversion				193,195
Shares, outstanding								6,880			6,630
Series B Preferred Stock [Member]
Preferred stock, dividend rate, percentage				9.99%
Preferred stock, par value | $ / shares				$ 0.10				$ 0.20	$ 0.20	$ 0.02
Sale of stock, consideration received on transaction | $										$ 6,000,000
Sale of stock, number of shares issued in transaction										3,692,862
Preferred stock, shares authorized				276,582				370,000	370,000	3,700,000
Liquidation preference per share | $ / shares				$ 21.693
Shares capital increased				3,700,000					11,566
Number of share exchange value | $				$ 3,692,862
Preferred stock, convertible, conversion price | $ / shares				$ 21.693
Series B Preferred Stock [Member] | MTS Merger [Member]
Number of shares converted				3,568,055
Convertible preferred stock, shares issued upon conversion				356,805
Shares, outstanding								12,481			12,481
Series B Preferred Stock [Member] | Stock Holder [Member]
Liquidation preference per share | $ / shares				$ 2.1693
SeriesB Convertible Preferred Stock [Member]
Preferred stock, par value | $ / shares				$ 0.01
Preferred stock, shares authorized				2,765,824						124,810
Series A 1 Preferred Stock [Member]
Preferred stock, par value | $ / shares				$ 0.02
Shares capital increased				2,600,000
First Tranche [Member]
Stock dividends shares							9,000
Preferred stock, dividend rate, percentage							8%
Preferred stock, par value | $ / shares							$ 0.01
Preferred stock, convertible, shares issuable							4,150,000
First Tranche [Member] | 8% Redeemable convertible preferred stock [Member]
Stock issued during period, shares, new issues							2,000
Interest rate									12%
First Tranche [Member] | Series A Preferred Stock [Member]
Stock dividends shares							900
Preferred stock, par value | $ / shares							$ 0.10
Preferred stock, convertible, shares issuable							415,000
Stock issued during period, value, new issues | $							$ 2,000,000
First Tranche [Member] | Series A Preferred Stock [Member] | Securities Purchase Agreement [Member]
Stock issued during period, shares, new issues							200
First Tranche [Member] | Convertible Preferred Stock [Member]
Preferred stock, dividend rate, percentage							8%
First Tranche [Member] | Series B Preferred Stock [Member]
Preferred stock, dividend rate, percentage				8%
First Tranche [Member] | Convertible Preferred Stock Of Eight Percentage [Member]
Preferred stock, dividend rate, percentage							8%
Second Tranche [Member] | Series A Preferred Stock [Member]
Sale of stock, consideration received on transaction | $						$ 6,000,000	$ 5,000,000
Sale of stock, number of shares issued in transaction					2,765,824	276,582
Number of shares exchanged				123,096
Second Tranche [Member] | Series A-1 Preferred Stock [Member]
Preferred stock, par value | $ / shares				$ 0.01
Debt instrument, convertible, conversion price | $ / shares				$ 2.1693
Interest rate	12%
Line of credit facility, commitment fee percentage						3%
Preferred stock, shares authorized				525,016
Liquidation preference per share | $ / shares				$ 2.1693
Preferred stock, convertible, conversion price | $ / shares				$ 21.693
Number of share exchange value			70,099
Second Tranche [Member] | Series B Preferred Stock [Member]
Stock dividends shares							6,000,000
Sale of stock, number of shares issued in transaction					6,000,000	6,000,000
Conversion of stock amount issued | $			$ 6,000,000
First And Second Tranche [Member]
Commitment fee								shall issue preferred stock equal to the greater of either 15% of the aggregate of the First and Second Tranche or 3% of the Company’s issued and outstanding capital	shall issue preferred stock equal to the greater of either 15% of the aggregate of the First and Second Tranche or 3% of the Company’s issued and outstanding capital.

Schedule of Warrant Assumptions

Schedule of Warrant Assumptions (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected volatility			58.50%
Expected dividends	0%	0%	0%
Warrant Advisory Services [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value of ordinary shares on grant date		$ 2.36
Exercise price		$ 0.01
Expected volatility		58.20%
Expected dividends		0%
Expected term (in years)		5 years
Risk-free rate		0.42%
Prefunded Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value of ordinary shares on grant date		$ 3.25
Exercise price		$ 0.01
Expected volatility		50.50%
Expected dividends		0%
Expected term (in years)		4 years
Risk-free rate		1.03%
Regular Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value of ordinary shares on grant date		$ 3.25
Exercise price		$ 4.50
Expected volatility		50.50%
Expected dividends		0%
Expected term (in years)		4 years
Risk-free rate		1.03%

Schedule of Warrant Outstanding

Schedule of Warrant Outstanding (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Warrant Advisory Services [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Beginning outstanding, shares
Beginning vested, shares
Issued and vested, outstanding		1
Issued and vested, vested		1
Acquired, outstanding
Acquired, vested
Converted to ordinary shares, outstanding		(1)
Converted to ordinary shares, vested		(1)
Ending outstanding, shares
Ending vested, shares
Warrants MTS [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Beginning outstanding, shares	83,334
Beginning vested, shares	83,334
Issued and vested, outstanding
Issued and vested, vested
Acquired, outstanding		83,334
Acquired, vested		83,334
Converted to ordinary shares, outstanding
Converted to ordinary shares, vested
Ending outstanding, shares	83,334	83,334
Ending vested, shares	83,334	83,334
Prefunded Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Beginning outstanding, shares	1,253,592
Beginning vested, shares	1,253,592
Issued and vested, outstanding		1,253,592
Issued and vested, vested		1,253,592
Acquired, outstanding
Acquired, vested
Converted to ordinary shares, outstanding
Converted to ordinary shares, vested
Ending outstanding, shares	1,253,592	1,253,592
Ending vested, shares	1,253,592	1,253,592
Regular Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Beginning outstanding, shares	2,666,667
Beginning vested, shares
Issued and vested, outstanding		2,666,667
Issued and vested, vested
Acquired, outstanding
Acquired, vested
Converted to ordinary shares, outstanding
Converted to ordinary shares, vested
Ending outstanding, shares	2,666,667	2,666,667
Ending vested, shares

Warrants (Details Narrative)

Warrants (Details Narrative)			3 Months Ended	12 Months Ended
	Feb. 15, 2023 USD ($) $ / shares	Feb. 14, 2023 $ / shares	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares	Nov. 19, 2021 USD ($)	Nov. 16, 2021 $ / shares shares	Jul. 26, 2021 $ / shares	Feb. 01, 2021 $ / shares shares
Exercise price		$ 45			$ 0.63			$ 6.80
Ordinary shares exercisable | shares							1,413,075
Offering price per warrant							$ 3.75
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate			0%	0%	0%
Additional Paid in Capital | $			$ 77,365,818	$ 76,039,604	$ 72,101,783
Measurement Input, Share Price [Member]
Warrants and Rights Outstanding, Measurement Input			3.80
Measurement Input, Exercise Price [Member]
Warrants and Rights Outstanding, Measurement Input			8.75
Measurement Input, Risk Free Interest Rate [Member]
Warrants and Rights Outstanding, Measurement Input			0.0377
Warrant [Member]
Exercise price	$ 4.0704
Additional Paid in Capital | $						$ 11,435
Fair Value Adjustment of Warrants | $	$ 1,218,205
Increase (Decrease) in Fair Value of Hedged Item in Price Risk Fair Value Hedge | $	$ 1,206,771
Warrant [Member] | Fair Value, Inputs, Level 3 [Member]
Warrants and Rights Outstanding, Term		2 years 10 months 24 days
Warrant [Member] | Measurement Input, Share Price [Member]
Warrants and Rights Outstanding, Measurement Input		5.10
Warrant [Member] | Measurement Input, Exercise Price [Member]
Warrants and Rights Outstanding, Measurement Input		0.60
Warrant [Member] | Measurement Input Dividend Yield [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate		0%
Warrant [Member] | Measurement Input, Risk Free Interest Rate [Member]
Warrants and Rights Outstanding, Measurement Input		4.04
Warrant [Member] | Measurement Input, Price Volatility [Member]
Warrants and Rights Outstanding, Measurement Input		52.57
Warrant [Member] | Maximum [Member]
Exercise price		$ 0.60
MTS [Member]
Exercise price				$ 2.642
Ordinary shares exercisable | shares				58,334
Warrant Advisory Services [Member]
Purchase of warrants | shares									636,867
Exercise price									$ 0.01
Ordinary shares exercisable | shares				850,330
Warrant's grant date fair value | $				$ 2,001,677
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate				0%
Warrants MTS [Member]
Exercise price				$ 0
Ordinary shares exercisable | shares				25,000
Prefunded Warrants [Member]
Purchase of warrants | shares							1,253,592
Exercise price							$ 0.01
Offering price per warrant							$ 3.74
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate				0%
Regular Warrants [Member]
Purchase of warrants | shares							2,666,667
Exercise price							$ 4.50
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate				0%

Schedule of Inputs and Assumpti

Schedule of Inputs and Assumptions of Valuation Model (Details)	12 Months Ended
	Dec. 31, 2021 $ / shares shares
Fair Value Disclosures [Abstract]
Probability of a Going Public Transaction	50%
Expected volatility	58.50%
Stock price of public company at the time of measurement | $ / shares	$ 0.63
Date of a Going Public Transaction	Apr. 30, 2021
Pro-forma common shares outstanding at Going Public Transaction date | shares	52,077,000

Schedule of Commitment Fee (Det

Schedule of Commitment Fee (Details)	12 Months Ended
	Dec. 31, 2021 USD ($)
Fair Value Disclosures [Abstract]
Commitment fee, beginning	$ 577,000
Commitment fee expense	23,301,206
Issuance of Series A-1 and B preferred stock in exchange for commitment fee	(23,878,206)
Commitment fee, ending

Fair Value (Details Narrative)

Fair Value (Details Narrative)	3 Months Ended	12 Months Ended
	Mar. 31, 2023 $ / shares	Dec. 31, 2021 USD ($) $ / shares shares	May 10, 2023 $ / shares	Dec. 22, 2022 $ / shares
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate		3%
Ordinary share | $ / shares	$ 1		$ 1	$ 0.29
Debt instrument discount rate	75.28%
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	3.80
Measurement Input, Exercise Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	8.75
Warrants estimated	2 years 10 months 24 days
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	0
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.0377
Measurement Input, Option Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and Rights Outstanding, Measurement Input	0.526
Series A 1 Preferred Stock [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Number of share exchange | shares		700,989
Commitment fee | $		$ 23,301,206
Ordinary share | $ / shares		$ 6.80
Series B Preferred Stock [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Number of share exchange | shares		3,692,862
Preferred stock, shares authorized | $		$ 6,000,000

Schedule of Fair Values of Stoc

Schedule of Fair Values of Stock Options Granted Using Black-scholes Valuation Model Assumptions (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Expected volatility			58.50%
Expected dividends	0%	0%	0%
Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Expected volatility	53.60%	51.10%	51%
Expected term (years)	5 years 9 months 18 days	5 years 6 months	5 years 6 months
Risk free interest rate	3.90%	1.44%	0.79%
Fair value of ordinary shares on grant date		$ 0.31	$ 1.05
Expected stock price volatility	1.70%
Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Expected volatility	53.60%	53.70%	51.80%
Expected term (years)	5 years 10 months 24 days	6 years	6 years
Risk free interest rate	4.10%	4.24%	1.24%
Fair value of ordinary shares on grant date		$ 1.33	$ 3.29
Expected stock price volatility	2.70%

Schedule of Stock Option Activi

Schedule of Stock Option Activity (Details) - USD ($)		3 Months Ended	12 Months Ended
		Mar. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Multiemployer Plan [Line Items]
Number of shares, Beginning Balance		288,912	1,783,567		480,664
Weighted average exercise price, Beginning Balance		$ 1.14	$ 4.96		$ 0.94
Number of shares, Beginning Balance		152,250			1,337,000
Exercised					25,917
Weighted average exercise price, Beginning Balance					$ 2.04
Number of shares, Beginning Balance		(7,111)			(8,180)
Weighted average exercise price, expired					$ 0.94
Number of shares, Ending Balance		433,162	288,912		1,783,567
Weighted average remaining contractual term		9 years 3 months 18 days			9 years 4 months 24 days
Aggregate intrinsic value, ending		$ 9,500	$ 7,750		$ 830,250
Number of shares, Exercisable		111,497			658,290
Aggregate intrinsic value, beginning		$ 7,750	$ 830,250
Weighted average exercise price, Beginning Balance		$ 4.50			$ 6.21
Number of shares, Beginning Balance					(25,917)
Number of shares, Beginning Balance		(889)
Weighted average exercise price, Ending Balance		$ 9.10	$ 1.14		$ 4.96
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value		$ 9,500	$ 7,750		$ 830,250
Weighted average exercise price, exercisable		$ 13.40			$ 3.78
Weighted average remaining contractual term, Exercisable		8 years 7 months 6 days			9 years 3 months 18 days
Aggregate intrinsic value exercisable		$ 9,500			$ 571,099
MTS Merger [Member]
Multiemployer Plan [Line Items]
Number of shares, Beginning Balance		2,889,124	1,783,567	[1]
Weighted average exercise price, Beginning Balance	[1]		$ 4.96
Weighted average grant date fair value, beginning				[1]
Aggregate intrinsic value, beginning	[1]		$ 830,250
Number of shares, Beginning Balance			2,496,500
Weighted average exercise price, granted			$ 1
Weighted average grant date fair value, granted			$ 0.52
Exercised
Weighted average exercise price, Beginning Balance
Number of shares, Beginning Balance			(1,007,796)
Weighted average exercise price, forfeited			$ 5.46
Weighted average grant date fair value, forfeited			$ 2.56
Expired			(383,147)
Weighted average exercise price, expired			$ 6.37
Number of shares, Ending Balance			2,889,124		1,783,567	[1]
Weighted average exercise price, ending			$ 1.14
Weighted average grant date fair value, ending						[1]
Weighted average remaining contractual term			9 years 3 months 18 days
Aggregate intrinsic value, ending			$ 7,750
Number of shares, Exercisable			866,727
Weighted average exercise price, exercisable			$ 1.46
Weighted average grant date fair value, exercisable
Weighted average remaining contractual term, exercisable			8 years 8 months 12 days
Aggregate intrinsic value, exercisable			$ 7,750
Aggregate intrinsic value, beginning		$ 7,750
Number of shares, Beginning Balance
Weighted average exercise price, Ending Balance	[1]				$ 4.96
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value			$ 7,750
[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. See Note 3 in the consolidated financial statements accompanying this Annual Report on Form 10-K for a discussion of the MTS Merger.

Stock Compensation (Details Nar

Stock Compensation (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Feb. 14, 2023	Jun. 30, 2022	Jul. 26, 2021	Dec. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted	152,250
Option granted	152,250			1,337,000
Warrant exercise price				$ 0.63	$ 45		$ 6.80
Stock based compensation expense	$ 152,034	$ 380,685	$ 2,486,151	$ 1,656,674
Unamortized stock compensation expense	$ 1,204,968		1,009,269	$ 2,375,624
Unvested stock options			$ 2,022,403
2020 Stock Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted								400,000
Option granted				360,000
Warrant exercise price				$ 1.3352
Two Thousand Twenty One Stock Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of ordinary shares authorized for issuance			5,436,632					2,336,632
Option granted			2,493,500	1,312,000
Number of ordinary shares with respect to which options may be granted thereunder to any eligible employee			1,140,000
Number of ordinary shares with respect to which options may be granted thereunder to any eligible employee vested				360,000
Number of Ordinary shares with respect to which options may be granted thereunder to any eligible employee deemed			780,000
Number of ordinary shares with respect to which options may be granted thereunder to any eligible employee deemed dividend expired			360,000
Expenses						$ 1,655,506

Schedule of Revenue Recognition

Schedule of Revenue Recognition (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Total	$ 3,390,391	$ 1,896,335	$ 7,288,029	$ 2,635,757
Total	3,390,391	1,896,335
Software Service [Member]
Disaggregation of Revenue [Line Items]
Total			2,493,685	2,635,737
Total	1,120,306	972,585
Fee Revenue [Member]
Disaggregation of Revenue [Line Items]
Total			951,196
Total	1,037,325
Services And Other [Member]
Disaggregation of Revenue [Line Items]
Total			3,843,148
Total	1,232,760	923,750
Affiliate Marketing Services US [Member]
Disaggregation of Revenue [Line Items]
Total	279,776	61,522	415,450	211,528
Total	279,775	61,522
Affiliate Marketing Services US [Member] | Software Service [Member]
Disaggregation of Revenue [Line Items]
Total			353,200	211,528
Total	55,291	61,522
Affiliate Marketing Services US [Member] | Fee Revenue [Member]
Disaggregation of Revenue [Line Items]
Total
Total
Affiliate Marketing Services US [Member] | Services And Other [Member]
Disaggregation of Revenue [Line Items]
Total			62,250
Total	224,484
Affiliate Marketing Services International [Member]
Disaggregation of Revenue [Line Items]
Total	1,008,275	923,750	3,427,698
Total	1,008,276	923,750
Affiliate Marketing Services International [Member] | Software Service [Member]
Disaggregation of Revenue [Line Items]
Total
Total
Affiliate Marketing Services International [Member] | Fee Revenue [Member]
Disaggregation of Revenue [Line Items]
Total
Total
Affiliate Marketing Services International [Member] | Services And Other [Member]
Disaggregation of Revenue [Line Items]
Total			3,427,698
Total	1,008,276	923,750
Sports Gaming Client Services [Member]
Disaggregation of Revenue [Line Items]
Total	1,065,015	911,063	2,493,685	2,424,229
Total	1,065,015	911,063
Sports Gaming Client Services [Member] | Software Service [Member]
Disaggregation of Revenue [Line Items]
Total			2,493,685	2,424,229
Total	1,065,015	911,063
Sports Gaming Client Services [Member] | Fee Revenue [Member]
Disaggregation of Revenue [Line Items]
Total
Total
Sports Gaming Client Services [Member] | Services And Other [Member]
Disaggregation of Revenue [Line Items]
Total
Total
Sports Hub Gaming Network [Member]
Disaggregation of Revenue [Line Items]
Total	1,037,325		951,196
Total	1,037,325
Sports Hub Gaming Network [Member] | Software Service [Member]
Disaggregation of Revenue [Line Items]
Total
Total
Sports Hub Gaming Network [Member] | Fee Revenue [Member]
Disaggregation of Revenue [Line Items]
Total			951,196
Total	1,037,325
Sports Hub Gaming Network [Member] | Services And Other [Member]
Disaggregation of Revenue [Line Items]
Total
Total

Schedule of Revenue Recognized

Schedule of Revenue Recognized point in Time and over Time (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Total	$ 3,390,391	$ 1,896,335	$ 7,288,029	$ 2,635,757
Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total	1,550,191	923,750	4,298,366
Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total	1,840,200	972,585	2,989,663	2,635,757
Affiliate Marketing Services US [Member]
Disaggregation of Revenue [Line Items]
Total	279,776	61,522	415,450	211,528
Affiliate Marketing Services US [Member] | Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total	224,485		62,250
Affiliate Marketing Services US [Member] | Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total	55,291	61,522	353,200	211,528
Affiliate Marketing Services International [Member]
Disaggregation of Revenue [Line Items]
Total	1,008,275	923,750	3,427,698
Affiliate Marketing Services International [Member] | Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total	1,008,275	923,750	3,427,698
Affiliate Marketing Services International [Member] | Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total
Sports Gaming Client Services [Member]
Disaggregation of Revenue [Line Items]
Total	1,065,015	911,063	2,493,685	2,424,229
Sports Gaming Client Services [Member] | Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total
Sports Gaming Client Services [Member] | Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total	1,065,015	911,063	2,493,685	2,424,229
Sports Hub Gaming Network [Member]
Disaggregation of Revenue [Line Items]
Total	1,037,325		951,196
Sports Hub Gaming Network [Member] | Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total	317,431		808,418
Sports Hub Gaming Network [Member] | Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total	$ 719,894		$ 142,778

Schedule of Contract Assets (De

Schedule of Contract Assets (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Balance as of December 31, 2021	$ 219,116	$ 147,913
Labor costs expensed	(309,168)	(483,524)
Labor costs deferred	317,364	554,727
Balance as of December 31, 2022	$ 227,312	$ 219,116

Schedule of Contract Assets and

Schedule of Contract Assets and Liabilities (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Accounts receivable	$ 1,375,440	$ 776,530	$ 793,795
Unbilled revenue	507,091	47,000	162,760
Contract assets	227,312	219,116	147,913
Contract liabilities	$ (7,729,639)	$ (2,166,451)	$ (308,058)

Schedule of Contract Liabilitie

Schedule of Contract Liabilities (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Beginning balance	$ (2,166,451)	$ (308,058)
SportsHub acquired balance		(3,574,285)
Revenue recognized or reclassified	1,046,604	2,846,755
Deferred revenue	(6,609,792)	(1,130,863)
Ending balance	$ (7,729,639)	$ (2,166,451)

Revenue Recognition (Details Na

Revenue Recognition (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Unsatisfied performance obligations			$ 850,000	$ 3,246,000
Revenues	$ 3,390,391	$ 1,896,335
Unsatisfied performance obligations	$ 883,000		$ 824,000
Revenue Benchmark [Member] | Two Customer [Member] | Customer Concentration Risk [Member]
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	45%	72%	45%
Revenues	$ 696,221	$ 280,526	$ 572,621
Revenue Benchmark [Member] | Three Customer [Member] | Customer Concentration Risk [Member]
Disaggregation of Revenue [Line Items]
Concentration risk, percentage				49%
Revenues				$ 456,460

Schedule of Summarized Financia

Schedule of Summarized Financial Information for the Company’s Reportable Segments (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Revenue	$ 3,390,391	$ 1,896,335	$ 7,288,029	$ 2,635,757
Cost of revenues	2,046,750	1,268,902	6,154,434	2,935,119
Income (loss) from operations	(2,648,005)	(6,936,529)	(15,476,517)	(33,469,830)
Loss from discontinued operations	(145,000)	(108,000)	70,024	(22,174,305)
Net income (loss)	(2,823,746)	(7,044,529)	(15,303,402)	(55,644,135)
Affiliate Marketing Services US [Member]
Finite-Lived Intangible Assets [Line Items]
Revenue	279,776	61,522	415,450	211,528
Cost of revenues			141,736	64,070
Income (loss) from operations			(9,471,593)	(32,773,402)
Loss from discontinued operations
Net income (loss)			(9,183,309)	(32,774,152)
Affiliate Marketing Services International [Member]
Finite-Lived Intangible Assets [Line Items]
Revenue	1,008,275	923,750	3,427,698
Cost of revenues			2,127,555
Income (loss) from operations			(5,026,352)
Loss from discontinued operations
Net income (loss)			(5,135,517)
Sports Gaming Client Services [Member]
Finite-Lived Intangible Assets [Line Items]
Revenue	1,065,015	911,063	2,493,685	2,424,229
Cost of revenues			3,119,178	2,871,049
Income (loss) from operations			(1,027,484)	(696,428)
Loss from discontinued operations
Net income (loss)			(1,027,484)	(696,427)
Sports Hub Gaming Network [Member]
Finite-Lived Intangible Assets [Line Items]
Revenue	$ 1,037,325		951,196
Cost of revenues			765,965
Income (loss) from operations			48,912
Loss from discontinued operations
Net income (loss)			42,908
Enterprise TEM [Member]
Finite-Lived Intangible Assets [Line Items]
Revenue
Cost of revenues
Income (loss) from operations
Loss from discontinued operations			70,024	(22,174,305)
Net income (loss)			$ 70,024	$ (22,174,305)

Schedule of Revenue by Country

Schedule of Revenue by Country (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 3,390,391	$ 1,896,335	$ 7,288,029	$ 2,635,757
Affiliate Marketing Services United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	279,776	61,522	415,450	211,528
Affiliate Marketing Services International [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	1,008,275	923,750	3,427,698
Sports Gaming Client Services [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	1,065,015	911,063	2,493,685	2,424,229
Sports Hub Gaming Network [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	1,037,325		951,196
Enterprise TEM [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues			3,860,331	2,635,757
UNITED STATES | Affiliate Marketing Services United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues			415,450	211,528
UNITED STATES | Affiliate Marketing Services International [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues
UNITED STATES | Sports Gaming Client Services [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues			2,493,685	2,424,229
UNITED STATES | Sports Hub Gaming Network [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues			951,196
UNITED STATES | Enterprise TEM [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues
Rest Of World [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues			3,427,698
Rest Of World [Member] | Affiliate Marketing Services United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues
Rest Of World [Member] | Affiliate Marketing Services International [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues			3,427,698
Rest Of World [Member] | Sports Gaming Client Services [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues
Rest Of World [Member] | Sports Hub Gaming Network [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues
Rest Of World [Member] | Enterprise TEM [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues

Schedule of Percentage of Conso

Schedule of Percentage of Consolidated Revenues Derived From Large Customers (Details) - Customer Concentration Risk [Member] - Revenue Benchmark [Member]	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022		Dec. 31, 2021
Customerr A [Member]
Revenue, Major Customer [Line Items]
Revenue	18%	33%	35%		15%
Customer B [Member]
Revenue, Major Customer [Line Items]
Revenue	14%	39%	10%		10%
Customer C [Member]
Revenue, Major Customer [Line Items]
Revenue	13%			[1]	10%
Customer D [Member]
Revenue, Major Customer [Line Items]
Revenue				[1]	14%
[1]Revenue from customer was less than 10% for the years ended December 31, 2022 and 2021.

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating losses	$ 4,891,195	$ 8,927,213
Research and development tax credit	95,597	30,429
Nonqualified stock options	100,373	334,519
Equipment	8,885	1,256
Goodwill	285,511	14,088
Bad debts		120,608
Intangible Assets	713,206
Accrued expenses and other	117,511	425,327
Business interest expense
Gross deferred tax assets	6,212,278	9,853,440
Valuation allowance	(6,218,484)	(9,728,975)
Net deferred tax assets	(6,206)	124,465
Intangible assets		(130,046)
Goodwill
Deferred tax liabilities		(130,046)
Net deferred tax liability	$ (6,206)	$ (5,558)

Schedule of Income Tax Expenses

Schedule of Income Tax Expenses Benefits (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
US current tax expense			$ 10,718	$ 2,999
Foreign current tax expense
US deferred tax expense (benefit)			648	1,172
Provision for income tax expenses (benefit)	$ 30,741		$ 11,366	$ 4,171

Schedule of Effective Tax Rate

Schedule of Effective Tax Rate (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income tax benefit at federal statutory rate			$ (3,288,865)	$ (11,678,252)
Income tax benefit at federal statutory rate, percentage			21%	21%
State and local income taxes net of federal tax benefit			$ (83,610)	$ (267,103)
State and local income taxes net of federal tax benefit, percentage			0.50%	0.50%
Rate differentials				$ (4,020)
Rate differentials, percentage			0%	0%
Meals and entertainment, non-deductible expenses and tax-exempt income			$ (44,073)	$ (72,503)
Meals and entertainment, non-deductible expenses and tax-exempt income, percentage			(0.10%)	(0.10%)
Meals and entertainment, non-deductible expenses and tax-exempt income			$ 44,073	$ 72,503
Incentive stock option expense			$ 61,851	$ 59,055
Incentive stock option expense, percentage			(0.10%)	(0.10%)
Nondeductible goodwill impairment			$ 167,130	$ 4,551,259
Nondeductible goodwill impairment, percentage			(8.20%)	(8.20%)
Nondeductible commitment fee				$ 4,893,253
Nondeductible commitment fee, percentage			(8.80%)	(8.80%)
PPP loan forgiveness income
PPP loan forgiveness income, percentage			0%	0%
NQO Cancellations			$ 680,002
NQO Cancellations, percentage			0%	0%
Financial Statement True Up			$ (5,919)
Financial Statement True Up, percentage			0%	0%
Change in provision for uncertain tax positions				$ 1,177
Provision for income tax expenses (benefit), percentage	0.50%	0%	0%	0%
Change in valuation allowance			$ 2,524,850	$ 2,376,299
Change in valuation allowance, percentage			(4.30%)	(4.30%)
Provision for income tax expenses (benefit)	$ 30,741		$ 11,366	$ 4,171

Schedule of Accrued Uncertain T

Schedule of Accrued Uncertain Tax Positions (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Income Tax Disclosure [Abstract]
Beginning balance, December 31, 2021	$ 131,100
Uncertain tax position additions	0
Removal for amount related to discontinued operations	(131,100)
Ending balance, December 31, 2022	$ 0

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards			The state net operating loss carryforwards will begin to expire in 2035 and are available to offset future taxable income or reduce taxes payable through 2040.
Research and development tax credit			$ 95,597	$ 30,429
Deferred assets of related to discontinued operations			6,683
Liability for uncertain tax positions current			$ 0	$ 131,100
Effective income tax rate	0.50%	0%	0%	0%
Federal [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards			$ 21,500,845
Research and development tax credit			95,597
State [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards			376,018
Foreign Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards			30,000,000
Vexigo [Member]
Operating Loss Carryforwards [Line Items]
Liability for uncertain tax positions current			$ 0

Summary Reconciliation of Disco

Summary Reconciliation of Discontinued Operations (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenues			$ 3,734,000	$ 1,515,848
Cost of Revenues			1,900,000	933,986
Gross Profit			1,834,000	581,862
Selling, general, and administrative expenses			1,515,000	1,032,042
Goodwill and intangible asset impairment expenses			1,224,000	21,722,213
Total operating expenses			2,739,000	22,754,255
Operating Loss from Discontinued Operations			(905,000)	(22,172,393)
Interest income			6,000
Gain on disposal of subsidiary			997,000
Total other income and expense			1,003,000
Net Income Before Income Taxes from discontinued operations			98,000	(22,172,393)
Provision for income tax expenses for discontinued operations			27,976	1,912
Net Income (Loss)			70,024	(22,174,305)
Revenues	$ 3,390,391	$ 1,896,335
Cost of Revenues	2,046,750	1,268,902	6,154,434	2,935,119
Gross profit	1,343,641	627,433		(299,362)
Operating Expenses
Selling, general, and administrative expenses	3,671,417	2,829,892		9,894,146
Operating loss	(2,327,776)	(6,928,459)		(33,494,714)
Total other income and expense	(320,229)	(8,070)		29,055
Net loss before income taxes	(2,648,005)	(6,936,529)	(15,476,517)	(33,469,830)
Provision for income tax expenses	30,741		11,366	4,171
Loss from discontinued operations	(145,000)	(108,000)	$ 70,024	$ (22,174,305)
Discontinued Operations [Member]
Revenues		933,000
Cost of Revenues	8,000	535,000
Gross profit	(8,000)	398,000
Operating Expenses
Selling, general, and administrative expenses	129,000	498,000
Total operating expenses	129,000	498,000
Operating loss	(137,000)	(100,000)
Other Income and Expense	(7,000)	(7,000)
Total other income and expense	(7,000)	(7,000)
Net loss before income taxes	(144,000)	(107,000)
Provision for income tax expenses	1,000	1,000
Loss from discontinued operations	$ (145,000)	$ (108,000)

Schedule of Major Classes of As

Schedule of Major Classes of Assets and Liabilities (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Current Assets
Cash	$ 28,830,217	$ 39,324,529	$ 7,190,300	$ 6,065,461
Restricted cash	10,973,259	11,132,957
Accounts receivable, net of allowance	1,375,440	776,530		956,555
Prepaid expenses and other current assets	1,138,827	744,275		217,296
Equipment, net	52,022	60,218		55,105
Total current assets	48,897,981	53,910,565		9,488,434
Non-current assets
Intangibles and goodwill	3,783,204	3,727,933		5,551,540
Current Liabilities
Contract liabilities	7,729,639	2,166,451		308,058
Other current liabilities				93,954
Total current liabilities	55,692,378	58,911,033		5,860,555
Discontinued Operations [Member]
Current Assets
Cash	313,000	648,000		690,181
Restricted cash				1,025,029
Accounts receivable, net of allowance	79,000	191,000		137,405
Prepaid expenses and other current assets	155,000	187,000		248,594
Equipment, net	3,000	5,000
Other Assets		279,000
Total current assets	550,000	1,310,000		2,101,209
Non-current assets
Equipment, net				16,505
Other assets				283,632
Intangibles and goodwill				1,287,921
Total non-current assets				1,588,058
Current Liabilities
Accrued expenses	57,573	374,879		1,902,477
Contract liabilities	2,000	2,000		896,933
Other current liabilities	625,927	838,274		534,323
Total current liabilities	$ 685,500	1,215,153		3,333,733
Non-current liabilities
Other long-term liabilities				365,977
Total liabilities		$ 1,215,213		$ 3,699,710

Discontinued Operations (Detail

Discontinued Operations (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Impairment charge			$ (1,515,000)	$ (1,224,671)
Deferred tax asset			6,683	7,474
Operating activities discontinued operations	(82,713)	$ (823,919)	533,133	(215,879)
Operating activities discontinued operations	$ 82,713	$ 823,919	(533,133)	215,879
Investing activities discontinued operations			10,423	(1,932,000)
Investing activities discontinued operations			(10,423)	$ 1,932,000
Revision of Prior Period, Adjustment [Member]
Impairment charge			$ 1,224,671

Schedule of Loss Per Share and

Schedule of Loss Per Share and Weighted-average (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net loss from continuing operations	$ (2,678,746)	$ (6,936,529)	$ (15,303,402)	$ (33,469,830)
Net loss from continuing operations available to ordinary shareholders	(2,679,695)	(6,940,124)	(15,312,264)	(34,250,214)
Net income (loss) from discontinued operations, net of tax, available to ordinary shareholders	(145,000)	(108,000)	70,024	(22,174,305)
Total Numerator for basic and diluted net loss per share	$ (2,824,695)	$ (7,048,124)	$ (15,242,240)	$ (56,424,519)
Basic and diluted weighted-average shares outstanding	2,813,900	2,361,974	24,879,602	14,300,311
Basic and diluted:
Net loss from continuing operations per share	$ (0.95)	$ (2.94)	$ (0.62)	$ (2.40)
Net income (loss) from discontinued operations per share	(0.05)	(0.05)		(1.54)
Net loss per share	$ (1)	$ (2.99)	$ (0.62)	$ (3.94)
Preferred Stock [Member] | Series A Preferred Stock [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Less: dividend accretion on series A preferred stock				$ (373,560)
Preferred Stock [Member] | Series A Preferred Stock One [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Less: dividend accretion on series A preferred stock				(91,192)
Preferred Stock [Member] | Series B Preferred Stock [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Less: dividends on series B preferred stock	$ (949)	$ (3,595)	$ (8,862)	$ (315,632)

Schedule of Computation of Dilu

Schedule of Computation of Diluted Shares Outstanding (Details) - shares	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Regular warrants	1,732,882	595,056	7,083,830	6,554,454
Total	1,732,882	595,056	7,083,830	6,554,454
Stock Options [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Regular warrants	433,162	176,335	2,889,124	1,783,567
Total	433,162	176,335	2,889,124	1,783,567
Preferred Stock [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Regular warrants				587,747
Total				587,747
Preferred Stock [Member] | Series A-1 Preferred Stock [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Regular warrants	6,880	5,881	66,303	54,737
Total	6,880	5,881	66,303	54,737
Preferred Stock [Member] | Series B Preferred Stock [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Regular warrants	12,481	12,481	124,810	124,810
Total	12,481	12,481	124,810	124,810
MTS Warrants [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Regular warrants	8,333	8,333	83,334	83,334
Total	8,333	8,333	83,334	83,334
Predunded Warrants [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Regular warrants	125,359	125,359	1,253,592	1,253,592
Total	125,359	125,359	1,253,592	1,253,592
Regular Warrants [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Regular warrants	266,667	266,667	2,666,667	2,666,667
Total	266,667	266,667	2,666,667	2,666,667
Purchase Warrants [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Regular warrants	880,000
Total	880,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)		3 Months Ended		12 Months Ended
	Dec. 21, 2022	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Feb. 28, 2023
Related party transactions, description	Alpha has a voting interest in the Company of less than 10%, but has an ownership interest in the Company that exceeds 10%.
Related party costs		$ 2,046,750	$ 1,268,902	$ 6,154,434	$ 2,935,119
Rent expenses				38,400	38,400
Rent expense		9,600	9,600
Board of Directors Chairman [Member]
Related party costs				$ 1,198,710	$ 728,986
Related party costs		$ 381,935	$ 305,669
Subsequent Event [Member]
Convertible note						$ 4,400,000
Sportshub Games Network [Member]
Ordinary shares percentage	4,000%

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)				1 Months Ended
	Apr. 25, 2023 $ / shares shares	Feb. 15, 2023 USD ($) $ / shares shares	Jan. 20, 2023	May 09, 2023	May 10, 2023 $ / shares	Apr. 25, 2023 ₪ / shares shares	Apr. 23, 2023 ₪ / shares shares	Apr. 22, 2023 ₪ / shares shares	Apr. 03, 2023 USD ($)	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 10, 2023 USD ($)	Feb. 14, 2023 USD ($) $ / shares	Feb. 13, 2023 USD ($)	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 22, 2022 USD ($) $ / shares	Mar. 31, 2022 USD ($)	Dec. 31, 2021 $ / shares shares	Jul. 26, 2021 $ / shares
Subsequent Event [Line Items]
Long-term debt										$ 3,719,339				$ 3,967,975	$ 1,267,199
Aggregate principal amount										$ 4,400,000			$ 4,400,000	109,165		$ 119,707
Warrant exercise price | $ / shares												$ 45					$ 0.63	$ 6.80
FDIC insured limit														$ 250,000
Ordinary share | $ / shares										$ 0.20				$ 0.20			$ 0.02
Common stock, shares issued | shares										2,688,541				2,688,541			22,360,987
Common stock, shares outstanding | shares										2,688,541				2,688,541			22,360,987
Common stock shares authorized | shares										9,290,000				9,290,000			92,900,000
Share price | $ / shares					$ 1					$ 1					$ 0.29
Senior Convertible Debenture [Member]
Subsequent Event [Line Items]
Long-term debt												$ 7
Aggregate principal amount		$ 4,000,000										4,400,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Reverse stock split	the Company effected a 1-for-10 reverse share split of all of the Company’s share capital, including its ordinary shares, nominal value of NIS 0.06 per share (the “Reverse Stock Split”) and adopted amendments to its M&AA in connection with the Reverse Stock Split		the Company held an Extraordinary General Meeting of Shareholders and approved a reverse share split of the Company’s ordinary shares, par value NIS 0.06 per share, by a ratio of up to and including 20:1, to be effective at the ratio and on a date to be determined by the Company’s Board of Directors; and amendments to the Company’s Amended and Restated Articles and Memorandum of Association to effect such reverse share split	the Company effected a 1-for-10 reverse stock split as a means to cure the bid price deficiency and, for a period of ten consecutive trading days through May 9, 2023, the closing bid price of the Company’s ordinary shares was above $1.00
Aggregate principal amount												$ 4,400,000
Purchase of warrant | shares		8,800,000
Warrant exercise price | $ / shares		$ 0.875
Original issue underlying excess rate		9.99%
Ordinary share | $ / shares	$ 1
Common stock, shares issued | shares	26,881,144					26,881,144	26,881,244
Common stock, shares outstanding | shares	26,881,144					26,881,144	26,881,244
Share price | ₪ / shares						₪ 0.06	₪ 0.60	₪ 0.06
Nominal value price | ₪ / shares						₪ 0.60
Subsequent Event [Member] | M And AA [Member]
Subsequent Event [Line Items]
Common stock shares authorized | shares	92,900,000					92,900,000	9,290,000	92,900,000
Subsequent Event [Member] | Promissory Note [Member]
Subsequent Event [Line Items]
Aggregate principal amount													7,000,000
Principal amount of promissory note													5,000,000
Subsequent Event [Member] | Promissory Note [Member] | Lendor [Member]
Subsequent Event [Line Items]
Aggregate principal amount													1,267,199
Subsequent Event [Member] | Senior Convertible Debenture [Member] | Lendor [Member]
Subsequent Event [Line Items]
Aggregate principal amount													2,000,000
Subsequent Event [Member] | Promissory Note One [Member]
Subsequent Event [Line Items]
Original principal amount													5,000,000
Subsequent Event [Member] | Platinum Bank [Member] | Two Thousend Twenty Three Revolving Credit Agreement [Member] | Promissory Note [Member]
Subsequent Event [Line Items]
Long-term debt													$ 7,000,000
Subsequent Event [Member] | Silicon Valley Bank [Member]
Subsequent Event [Line Items]
FDIC insured limit											$ 336,000
FDIC insured limit											$ 250,000
Purchase price									$ 140,000

Basis of Presentation (Details

Basis of Presentation (Details Narrative)	May 10, 2023 $ / shares	Apr. 25, 2023 ₪ / shares shares	Apr. 23, 2023 ₪ / shares shares	Apr. 22, 2023 ₪ / shares shares	Mar. 31, 2023 $ / shares shares	Dec. 31, 2022 shares	Dec. 22, 2022 $ / shares	Dec. 31, 2021 shares
Subsequent Event [Line Items]
Share price | $ / shares	$ 1				$ 1		$ 0.29
Common stock, shares issued					2,688,541	2,688,541		22,360,987
Common stock, shares outstanding					2,688,541	2,688,541		22,360,987
Common Stock, Shares Authorized					9,290,000	9,290,000		92,900,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Share price | ₪ / shares		₪ 0.06	₪ 0.60	₪ 0.06
Common stock, shares issued		26,881,144	26,881,244
Common stock, shares outstanding		26,881,144	26,881,244
Subsequent Event [Member] | M And AA [Member]
Subsequent Event [Line Items]
Common Stock, Shares Authorized		92,900,000	9,290,000	92,900,000

Schedule of Debt (Details)

Schedule of Debt (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 22, 2022
Note Payable – Bank, $3,250,000 principle, secured by assets of FCAC	$ 7,000,000	$ 7,000,000
Long term debt	3,719,339	$ 3,967,975	$ 1,267,199
Less unamortized debt issuance costs	17,375
Less current portion	1,030,802
Long-term debt	2,671,162
Sports Hub Acquisition [Member]
Note Payable – Bank, $3,250,000 principle, secured by assets of FCAC	1,169,629
Four Cubed Acquisition Company LLC [Member]
Note Payable – Bank, $3,250,000 principle, secured by assets of FCAC	$ 2,549,710

Schedule of Debt (Details) (Par

Schedule of Debt (Details) (Paranthetical) - USD ($)	Mar. 31, 2023	Feb. 13, 2023	Dec. 31, 2022	Mar. 31, 2022
Debt face amount	$ 4,400,000	$ 4,400,000	$ 109,165	$ 119,707
Sports Hub Acquition [Member]
Debt face amount	2,000,000
Four Cubed Acquisition Company LLC [Member]
Debt face amount	$ 3,250,000

Additional Balance Sheet Info_3

Additional Balance Sheet Information (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated depreciation	$ 110,761		$ 83,194
Amortization of Intangible Assets	$ 184,024	$ 298,444	$ 1,140,472	$ 241,253

Summary of the Convertible Debe

Summary of the Convertible Debenture recorded at fair value (Details) - USD ($)	Mar. 31, 2023	Feb. 13, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Principal amount	$ 4,400,000	$ 4,400,000	$ 109,165	$ 119,707
Unamortized discount for warrants	1,125,303
Unamortized discount for OID	383,333
Balance of convertible debenture as of March 31, 2023:	3,146,593
Accrued interest on convertible debenture included in Accounts payable and accrued expenses as of March 31, 2023:	43,362
Changes Measurement [Member]
Short-Term Debt [Line Items]
Change in fair value	$ (255,229)

Schedule of consolidated financ

Schedule of consolidated financial assets and liabilities measured at fair value (Details)	Mar. 31, 2023 USD ($)
Platform Operator, Crypto-Asset [Line Items]
Level III	$ 1,174,229
Total	1,174,229
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto-Asset [Line Items]
Level III
Total
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto-Asset [Line Items]
Level III
Total
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto-Asset [Line Items]
Level III	1,174,229
Total	$ 1,174,229

Significant Unobservable Inputs

Significant Unobservable Inputs (level 3) and the Related Expenses and Losses (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Platform Operator, Crypto-Asset [Line Items]
Fair Value, December 31, 2022
Issuance of convertible debenture		$ 2,532,345
Fair Value, March 31, 2023	3,146,593
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto-Asset [Line Items]
Fair Value, December 31, 2022
Issuance of convertible debenture	2,825,771
Accretion for discount for warrants	48,926
Accretion for discount for OID	16,667
Change in fair value	255,229
Fair Value, March 31, 2023	$ 3,146,593

Schedule of CCC Spreads (Detail

Schedule of CCC Spreads (Details) - Measurement Input, Credit Spread [Member]	3 Months Ended
	Mar. 31, 2023
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Issuance February 14, 2023	4.13%
Fair Value March 31, 2023	2.29%

Schedule of Warrant Activity (D

Schedule of Warrant Activity (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Convertible Debenture And Warrant
Number of shares outstanding beginning	464,046
Weighted average exercise price per share beginning	$ 0.72
Weighted average Remaining life years ending	4 years 1 month 17 days	2 years 11 months 15 days
Number of shares outstanding previously issued regular warrants	(266,667)
Weighted average exercise price per share previously issued regular warrants	$ (8.93)
Weighted average Remaining life years previously issued regular warrants	6 months 7 days
Number of shares outstanding revalued regular warrants	266,667
Weighted average exercise price per share revalued regular warrants	$ 0.12
Weighted average Remaining life years revalued regular warrants	6 months 7 days
Number of shares outstanding issued and vested	880,000
Weighted average exercise price per share issued and vested	$ 2.68
Weighted average Remaining life years issued and vested	3 years 2 months 12 days
Number of shares outstanding ending	1,344,046	464,046
Weighted average exercise price per share ending	$ 2.93	$ 0.72

Schedule of Companies Reportabl

Schedule of Companies Reportable Segments (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenue	$ 3,390,391	$ 1,896,335	$ 7,288,029	$ 2,635,757
Cost of revenues	2,046,750	1,268,902	6,154,434	2,935,119
Income (loss) from operations	(2,327,776)	(6,928,459)		(33,494,714)
Loss from discontinued operations	(145,000)	(108,000)	70,024	(22,174,305)
Net income (loss)	(2,823,746)	(7,044,529)		(55,644,135)
Affiliate Marketing Services United States [Member]
Revenue	279,776	61,522	415,450	211,528
Cost of revenues	215,456	21,913
Income (loss) from operations	(2,245,493)	(2,222,648)
Loss from discontinued operations
Net income (loss)	(2,718,941)	(2,210,334)
Affiliate Marketing Services International [Member]
Revenue	1,008,275	923,750	3,427,698
Cost of revenues	667,906	529,412
Income (loss) from operations	135,085	(4,802,701)
Loss from discontinued operations
Net income (loss)	106,605	(4,823,085)
Sports Gaming Client Services [Member]
Revenue	1,065,015	911,063	2,493,685	2,424,229
Cost of revenues	766,878	717,577
Income (loss) from operations	209,511	96,890
Loss from discontinued operations
Net income (loss)	209,511	96,890
Sports Hub Gaming Network [Member]
Revenue	1,037,325		951,196
Cost of revenues	396,510
Income (loss) from operations	(426,879)
Loss from discontinued operations
Net income (loss)	(275,921)
Enterprise TEM [Member]
Revenue
Cost of revenues
Income (loss) from operations
Loss from discontinued operations	(145,000)	(108,000)
Net income (loss)	$ (145,000)	$ (108,000)

Schedule of revenues by country

Schedule of revenues by country (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue	$ 3,390,391	$ 1,896,335
UNITED STATES
Revenue	2,382,116	972,585
Rest Of World [Member]
Revenue	1,008,275	923,750
Affiliate Marketing Services United States [Member]
Revenue	279,776	61,522
Affiliate Marketing Services United States [Member] | UNITED STATES
Revenue	279,776	61,522
Affiliate Marketing Services United States [Member] | Rest Of World [Member]
Revenue
Affiliate Marketing Services International [Member]
Revenue	1,008,275	923,750
Affiliate Marketing Services International [Member] | UNITED STATES
Revenue
Affiliate Marketing Services International [Member] | Rest Of World [Member]
Revenue	1,008,275	923,750
Sports Gaming Client Services [Member]
Revenue	1,065,015	911,063
Sports Gaming Client Services [Member] | UNITED STATES
Revenue	1,065,015	911,063
Sports Gaming Client Services [Member] | Rest Of World [Member]
Revenue
Sports Hub Gaming Network [Member]
Revenue	1,037,325
Sports Hub Gaming Network [Member] | UNITED STATES
Revenue	1,037,325
Sports Hub Gaming Network [Member] | Rest Of World [Member]
Revenue
Enterprise TEM [Member]
Revenue
Enterprise TEM [Member] | UNITED STATES
Revenue
Enterprise TEM [Member] | Rest Of World [Member]
Revenue

Convertible Debenture and War_3

Convertible Debenture and Warrant (Details Narrative) - USD ($)				2 Months Ended	3 Months Ended		12 Months Ended
	Nov. 01, 2023	Feb. 15, 2023	Feb. 15, 2023	Mar. 31, 2023	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2021	Feb. 14, 2023	Feb. 13, 2023	Dec. 31, 2022	Dec. 22, 2022	Jul. 26, 2021
Debt Instrument [Line Items]
Debt instrument interest rate stated percentage									10%
Principal amount				$ 4,400,000	$ 4,400,000	$ 119,707			$ 4,400,000	$ 109,165
Term loan				3,719,339	3,719,339					$ 3,967,975	$ 1,267,199
initial debt discount								$ 383,333
Change in fair value of the convertible debenture				$ (255,229)	(255,229)
Class of Warrant or Right, Exercise Price of Warrants or Rights							$ 0.63	$ 45				$ 6.80
Debt discount					1,174,229
Amortization of Debt Discount (Premium)					$ 65,592
Warrant [Member]
Debt Instrument [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 880,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price		$ 8.75	$ 8.75
Original issue underlying excess rate			19.99%
Initial conversion price per share			$ 8.75
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 4.0704	$ 4.0704
Beneficial ownership blocker			9.99%
Subsequent Event [Member]
Debt Instrument [Line Items]
Debt instrument interest rate stated percentage								10%
Debt instrument interest rate effective percentage								8%
Principal amount								$ 4,400,000
Original issue underlying excess rate		9.99%
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.875	$ 0.875
Senior Convertible Debenture [Member]
Debt Instrument [Line Items]
Debt instrument interest rate stated percentage								8%
Debt instrument interest rate effective percentage								10%
Principal amount		$ 4,000,000	$ 4,000,000					$ 4,400,000
Convertible conversion price1								$ 7
Term loan								$ 7
Reset price								$ 4.1772
Senior Convertible Debenture [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Debt instrument accrued interest	$ 209,524
Debt conversion description	The Monthly Redemption Amount will be paid in cash; provided, that the Company may elect to pay all or a portion of a Monthly Redemption Amount in ordinary shares of the Company, based on a conversion price equal to the lesser of (i) the then Conversion Price of the Debenture and (ii) 80% of the average of the VWAPs (as defined in the Debenture) for the five consecutive trading days ending on the trading day that is immediately prior to the applicable Monthly Redemption Date.
Debt instrument description	The Debenture initially accrues interest at the rate of 8% per annum for the first 12 months from the February 15, 2023, at the rate of 10% per annum for the ensuing 12 months, and thereafter until Maturity, at the rate of 12%, Interest may be paid in cash or ordinary shares of the Company or a combination thereof at the option of the Company; provided that interest may only be paid in shares if the Equity Conditions (as defined in the Debenture) have been satisfied, including Shareholder Approval. The Debenture includes a beneficial ownership blocker of 9.99%.