SharpLink Gaming S-4/A 4 Oct 23 Registration of securities issued in business combination transactions (amended) Financial data

Cover

Cover	6 Months Ended
	Jun. 30, 2023
Entity Addresses [Line Items]
Document Type	S-4/A
Amendment Flag	true
Amendment Description	Amendment No. 1
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 ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Current Assets
Cash	$ 31,874,620	$ 39,324,529	$ 6,065,461
Restricted cash	10,785,568	11,132,957
Accounts receivable, net of allowance for credit losses of $0 and $0, respectively	1,360,528	776,530	956,555
Unbilled receivables	195,234	47,000
Contract assets	68,602	219,116	147,913
Deferred Prize Expense	2,655,276	356,158
Prepaid expenses and other current assets	1,183,250	744,275	217,296
Current assets from discontinued operations	537,000	1,310,000	2,101,209
Total current assets	48,660,078	53,910,565	9,488,434
Investment, cost	200,000	200,000	200,000
Equipment, net	55,782	60,218	55,105
Right-of-use asset - operating lease	280,532	230,680	165,522
Intangibles
Intangible assets, net	3,804,864	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	59,917,351	65,045,491	20,559,826
Current Liabilities
Accounts payable and accrued expenses	2,365,789	2,125,707	1,404,022
Contract liabilities	5,633,004	2,166,451	308,058
Prize liability	5,843,661	6,061,434
Due to Seller			691,523
Customer deposits	34,455,925	42,171,589
Line of credit	4,994,090	4,120,651
Current portion of long-term debt	1,042,436	1,018,918
Current portion of convertible debt, net of discount of $350,001 and $0, respectively, warrant discount of $1,027,450 and $0, respectively, accrued interest of $130,192 and $0, respectively	3,830,778
Current portion of lease liability	57,441	31,070	29,265
Current liabilities from discontinued operations	821,497	1,215,213	3,333,733
Total current liabilities	59,044,621	58,911,033	5,860,555
Long-Term Liabilities
Deferred tax liability	24,689	6,206	5,581
Debt, less current portion	2,408,735	2,931,698
Lease liability, less current portion	223,800	210,037	136,257
Non-current liabilities from discontinued operations			365,977
Total liabilities	61,701,845	62,058,974	6,368,370
Commitments and Contingencies
Stockholders’ Equity
Ordinary shares, $0.20 par value; authorized shares 9,290,000 issued and outstanding shares: 2,688,541	537,731	537,731	447,346
Treasury stock, nine ordinary shares at cost	(29,000)	(29,000)	(29,000)
Additional paid-in capital	77,582,031	76,039,604	72,101,783
Accumulated deficit	(79,879,178)	(73,565,641)	(58,332,263)
Total stockholders’ equity (deficit)	(1,784,494)	2,986,517	14,191,456
Total liabilities and stockholders’ equity	59,917,351	65,045,491	20,559,826
Series A-1 Preferred Stock [Member]
Stockholders’ Equity
Preferred stock, value	1,426	1,326	1,094
SeriesB - 1Preferred Stock [Member]
Stockholders’ Equity
Preferred stock, value			2,496
Series B Preferred Stock [Member]
Stockholders’ Equity
Preferred stock, value	$ 2,496	2,496
Related Party [Member]
Current Liabilities
Due to Affiliate			93,954
Previously Reported [Member]
Current Assets
Cash		39,324,529
Restricted cash		11,132,957
Accounts receivable, net of allowance for credit losses of $0 and $0, respectively		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
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, net of discount of $350,001 and $0, respectively, warrant discount of $1,027,450 and $0, respectively, accrued interest of $130,192 and $0, respectively
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, $0.20 par value; authorized shares 9,290,000 issued and outstanding shares: 2,688,541		537,731
Treasury stock, nine ordinary shares at cost		(29,000)
Additional paid-in capital		76,039,605
Accumulated deficit		(73,565,641)
Total stockholders’ equity (deficit)		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
Previously Reported [Member] | Related Party [Member]
Current Liabilities
Due to Affiliate

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Common stock par value	$ 0.20	$ 0.20	$ 0.20
Common stock, shares authorized	9,290,000	9,290,000	9,290,000
Common stock, shares issued	2,688,541	2,688,541	2,236,615
Common stock, shares outstanding	2,688,541	2,688,541	2,236,615
Treasury stock, shares		90	90
Accounts receivable, allowance for credit loss	$ 0	$ 0	$ 0
Convertible debt, net of discount	350,001	0
Warrant discount	1,027,450	0
Accrued interest	$ 130,192	$ 0
Series A-1 Preferred Stock [Member]
Preferred stock par value	$ 0.20	$ 0.20	$ 0.20
Preferred stock, par authorized	260,000	260,000	260,000
Preferred stock, shares issued	7,130	6,630	5,474
Preferred stock, shares outstanding	7,130	6,630	5,474
Liquidation preference, value	$ 115,834	$ 138,414	$ 118,741
Series B Preferred Stock [Member]
Preferred stock par value	$ 0.20	$ 0.20	$ 0.20
Preferred stock, par authorized	370,000	370,000	370,000
Preferred stock, shares issued	12,481	12,481	12,481
Preferred stock, shares outstanding	12,481	12,481	12,481
Liquidation preference, value	$ 528,908	$ 595,245	$ 274,939
Previously Reported [Member]
Common stock par value		$ 0.20
Common stock, shares authorized		9,290,000
Common stock, shares issued		2,688,541
Previously Reported [Member] | Series A-1 Preferred Stock [Member]
Preferred stock par value		$ 0.20
Preferred stock, par authorized		260,000
Preferred stock, shares issued		6,630
Preferred stock, shares outstanding		6,630
Liquidation preference, value		$ 138,414
Previously Reported [Member] | Series B Preferred Stock [Member]
Preferred stock par value		$ 0.20
Preferred stock, par authorized		370,000
Preferred stock, shares issued		12,481
Preferred stock, shares outstanding		12,481
Liquidation preference, value		$ 595,245

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenues	$ 3,257,357	$ 1,751,255	$ 6,647,748	$ 3,647,590	$ 7,288,029	$ 2,635,757
Cost of revenues	2,292,045	1,661,241	4,338,795	2,930,143	6,154,434	2,935,119
Gross profit	965,312	90,014	2,308,953	717,447		(299,362)
Operating expenses
Selling, general, and administrative expenses	3,748,509	3,729,746	7,419,926	6,559,638		9,894,146
Commitment fee expense						23,301,206
Goodwill and intangible asset impairment expenses				4,726,000
Total operating expenses	3,748,509	3,729,746	7,419,926	11,285,638		33,195,352
Operating loss	(2,783,197)	(3,639,732)	(5,110,973)	(10,568,191)	(15,476,517)	(33,494,714)
Other income and expense
Interest income	376,842	11,188	649,263	23,502		29,055
Interest expense	(379,943)	(34,034)	(717,364)	(54,418)
Other expense	(76,644)		(76,644)
Change in fair value of convertible debenture	(422,808)		(678,037)
Other Income
Total other income and expense	(502,553)	(22,846)	(822,782)	(30,916)		29,055
Net loss before income taxes	(3,285,750)	(3,662,578)	(5,933,755)	(10,599,107)		(33,465,659)
Provision for income tax expenses	6,408	700	37,149	700	11,366	4,171
Net loss from continuing operations	(3,292,158)	(3,663,278)	(5,970,904)	(10,599,807)		(33,469,830)
Net loss from discontinued operations, net of tax	(149,000)	(1,147,654)	(294,000)	(1,255,654)	70,024	(22,174,305)
Net loss	(3,441,158)	(4,810,932)	(6,264,904)	(11,855,461)		(55,644,135)
Numerator for basic and diluted net loss per share:
Net loss from continuing operations available to ordinary shareholders	(3,341,490)	(3,665,525)	(6,021,185)	(10,605,648)	(15,312,264)	(34,250,214)
Net loss from continuing operations available to ordinary shareholders	(3,341,490)	(3,665,525)	(6,021,185)	(10,605,648)		(34,250,214)
Net loss from discontinued operations available to ordinary shareholders	(149,000)	(1,147,654)	(294,000)	(1,255,654)	70,024	(22,174,305)
Net loss from discontinued operations available to ordinary shareholders	(149,000)	(1,147,654)	(294,000)	(1,255,654)		(22,174,305)
Total Numerator for basic and diluted net loss per share	(3,490,490)	(4,813,179)	(6,315,185)	(11,861,302)	$ (15,242,240)	(56,424,519)
Total Numerator for diluted net loss per share	$ (3,490,490)	$ (4,813,179)	$ (6,315,185)	$ (11,861,302)		$ (56,424,519)
Denominator for basic and diluted net loss per share:
Weighted average shares outstanding, basic	2,813,900	2,361,974	2,813,900	2,361,974	2,488,477	1,430,031
Weighted average shares outstanding, diluted	2,813,900	2,361,974	2,813,900	2,361,974		1,430,031
Net loss per share - Basic and diluted
Net loss from continuing operations per share, basic	$ (1.19)	$ (1.55)	$ (2.14)	$ (4.49)	$ (6.15)	$ (23.95)
Net loss from continuing operations per share, diluted	(1.19)	(1.55)	(2.14)	(4.49)		(23.95)
Net loss from discontinued operations per share, basic	(0.05)	(0.49)	(0.10)	(0.53)		(15.51)
Net loss from discontinued operations per share, diluted	(0.05)	(0.49)	(0.10)	(0.53)		(15.51)
Net loss per share, basic	(1.24)	(2.04)	(2.24)	(5.02)	$ (6.12)	(39.46)
Net loss per share, diluted	$ (1.24)	$ (2.04)	$ (2.24)	$ (5.02)		$ (39.46)
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					(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 continuing operations available to ordinary shareholders					(15,312,264)
Net loss from discontinued operations available to ordinary shareholders					70,024
Net loss from discontinued operations available to ordinary shareholders					70,024
Total Numerator for basic and diluted net loss per share					(15,242,240)
Total Numerator for diluted net loss per share					$ (15,242,240)
Denominator for basic and diluted net loss per share:
Weighted average shares outstanding, basic					2,488,477
Weighted average shares outstanding, diluted					2,488,477
Net loss per share - Basic and diluted
Net loss from continuing operations per share, basic					$ (6.15)
Net loss from continuing operations per share, diluted					(6.15)
Net loss from discontinued operations per share, basic					0.03
Net loss from discontinued operations per share, diluted					0.03
Net loss per share, basic					(6.12)
Net loss per share, diluted					$ (6.12)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - 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 at Dec. 31, 2020	[1]	$ 215,014						$ 3,833,891				$ (5,266)		$ (2,688,128)		$ 1,355,511
Balance, shares at Dec. 31, 2020		1,075,593
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		2,592
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		5,183
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				123,096
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				70,099
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						369,287
Vesting of warrant upon Go Public Transaction		$ 17,007						1,984,670								2,001,677
Vesting of warrant upon Go Public Transaction, shares		85,033
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		193,195		(193,195)
Conversion of Series B preferred stock into ordinary shares		$ 71,361				$ (71,361)
Conversion of Series B preferred stock into ordinary shares, shares		356,806				(356,806)
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				5,474
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		316,295
Issuance of ordinary shares in FourCubed Acquisition		$ 12,122						1,594,080								1,606,202
Issuance of ordinary shares in FourCubed Acquisition, shares		60,611
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		141,308
Ending balance at Dec. 31, 2021		$ 447,346	$ 447,346	$ 1,094	$ 1,094	$ 2,496	$ 2,496	72,101,783	$ 72,101,783	(29,000)	$ (29,000)			(58,332,263)	$ (58,332,263)	14,191,456	$ 14,191,456
Balance, shares at Dec. 31, 2021		2,236,615	2,236,615	5,474	5,474	12,481	12,481
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 at Mar. 31, 2022		$ 447,346		$ 1,094		$ 2,496		72,482,468		(29,000)				(65,376,792)		7,527,612
Balance, shares at Mar. 31, 2022		2,236,615		5,474		12,481
Beginning balance at Dec. 31, 2021		$ 447,346	$ 447,346	$ 1,094	$ 1,094	$ 2,496	$ 2,496	72,101,783	72,101,783	(29,000)	(29,000)			(58,332,263)	(58,332,263)	14,191,456	14,191,456
Balance, shares at Dec. 31, 2021		2,236,615	2,236,615	5,474	5,474	12,481	12,481
Net loss																(11,855,461)
Ending balance at Jun. 30, 2022		$ 447,346		$ 1,176		$ 2,496		74,347,227		(29,000)				(70,187,724)		4,581,521
Balance, shares at Jun. 30, 2022		2,236,615		5,881		12,481
Beginning balance at Dec. 31, 2021		$ 447,346	$ 447,346	$ 1,094	$ 1,094	$ 2,496	$ 2,496	72,101,783	72,101,783	(29,000)	(29,000)			(58,332,263)	(58,332,263)	14,191,456	14,191,456
Balance, shares at Dec. 31, 2021		2,236,615	2,236,615	5,474	5,474	12,481	12,481
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					1,156
Issuance of ordinary shares for services			$ 4,000						168,000								172,000
Issuance of ordinary shares for services, shares			20,000
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			431,926
Ending balance at Dec. 31, 2022		$ 537,731	$ 537,731	$ 1,326	$ 1,326	$ 2,496	$ 2,496	76,039,605	76,039,605	(29,000)	(29,000)			(73,565,641)	(73,565,641)	2,986,517	2,986,517
Balance, shares at Dec. 31, 2022		2,688,541	2,688,541	6,630	6,630	12,481	12,481
Beginning balance at Mar. 31, 2022		$ 447,346		$ 1,094		$ 2,496		72,482,468		(29,000)				(65,376,792)		7,527,612
Balance, shares at Mar. 31, 2022		2,236,615		5,474		12,481
Net loss														(4,810,932)		(4,810,932)
Stock-based compensation expense								1,864,841								1,864,841
Dividends on Series B preferred stock in Series A-1 preferred stock				$ 82				(82)
Dividends on Series B preferred stock in Series A-1 preferred stock, shares				407
Ending balance at Jun. 30, 2022		$ 447,346		$ 1,176		$ 2,496		74,347,227		(29,000)				(70,187,724)		4,581,521
Balance, shares at Jun. 30, 2022		2,236,615		5,881		12,481
Beginning balance at Dec. 31, 2022		$ 537,731	$ 537,731	$ 1,326	$ 1,326	$ 2,496	$ 2,496	76,039,605	76,039,605	(29,000)	(29,000)			(73,565,641)	(73,565,641)	2,986,517	2,986,517
Balance, shares at Dec. 31, 2022		2,688,541	2,688,541	6,630	6,630	12,481	12,481
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 at Mar. 31, 2023		$ 537,731		$ 1,376		$ 2,496		77,365,818		(29,000)				(76,389,387)		1,489,034
Balance, shares at Mar. 31, 2023		2,688,541		6,880		12,481
Beginning balance at Dec. 31, 2022		$ 537,731	$ 537,731	$ 1,326	$ 1,326	$ 2,496	$ 2,496	76,039,605	$ 76,039,605	(29,000)	$ (29,000)			(73,565,641)	$ (73,565,641)	2,986,517	$ 2,986,517
Balance, shares at Dec. 31, 2022		2,688,541	2,688,541	6,630	6,630	12,481	12,481
Net loss																(6,264,904)
Warrants issued in conjunction with convertible debenture																1,174,229
Ending balance at Jun. 30, 2023		$ 537,731		$ 1,426		$ 2,496		77,582,031		(29,000)				(79,879,178)		(1,784,494)
Balance, shares at Jun. 30, 2023		2,688,541		7,130		12,481
Beginning balance at Mar. 31, 2023		$ 537,731		$ 1,376		$ 2,496		77,365,818		(29,000)				(76,389,387)		1,489,034
Balance, shares at Mar. 31, 2023		2,688,541		6,880		12,481
Net loss														(3,441,158)		(3,441,158)
Stock-based compensation expense								167,630								167,630
Dividends on Series B preferred stock in Series A-1 preferred stock				50				(50)
Deemed dividend on Series B preferred stock anti-dilutive provision								48,633						(48,633)
Ending balance at Jun. 30, 2023		$ 537,731		$ 1,426		$ 2,496		$ 77,582,031		$ (29,000)				$ (79,879,178)		$ (1,784,494)
Balance, shares at Jun. 30, 2023		2,688,541		7,130		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 - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Operating activities
Net loss from continuing operations	$ (5,970,904)	$ (10,599,807)	$ (15,303,402)	$ (33,469,830)
Net loss from discontinued operations, net of tax	(294,000)	(1,255,654)	70,024	(22,174,305)
Net loss	(6,264,904)	(11,855,461)	(15,303,402)	(55,644,135)
Adjustments to reconcile net loss to net cash used for operating activities:
Depreciation and amortization	395,849	586,750		206,246
Amortization of loan costs	5,438
Amortization of warrant and debt discount	196,778
Amortization of prepaid stock issued for services	86,000
Change in fair value of convertible debenture	678,037
Accrued interest on convertible debenture	130,192
Deferred tax expense	18,483	698		1,172
Stock-based compensation expense	319,664	2,245,526	2,486,151	1,656,674
Non-cash lease expense	(9,718)
Commitment fee expense				23,301,206
Gain on disposal of equipment		(480)
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	(583,998)	(21,873)		(175,645)
Unbilled receivable	(148,234)	(20,375)
Deferred prize expense	(2,299,118)
Contract assets	150,514	72,509		127,424
Prepaid expenses and other current assets	(524,975)	(122,329)		(203,585)
Other long-term assets
Accrued expenses and other current liabilities				798,026
Accounts payable and accrued expenses	240,082	(107,475)
Other long-term liabilities				(98,360)
Contract liabilities	3,466,553	(256,313)
Customer deposits and other current liabilities	(7,848,153)
Net cash (used for) operating activities – continuing operations	(11,991,510)	(4,752,823)	(6,510,965)	(5,854,995)
Net cash provided by (used for) operating activities - discontinued operations	(53,000)	818,355	533,133	(215,879)
Net cash (used for) operating activities	(12,044,510)	(3,934,468)		(6,070,874)
Investing activities
Capital expenditures for equipment	(10,978)	(7,919)		(58,807)
Capital expenditures for internally developed software	(457,366)	(69,116)		(201,436)
Investment in Quintar				(200,000)
Proceeds from sale of equipment		4,993
Cash and restricted cash acquired in SportsHub Gaming Network Merger
Payments relating to the acquisition of FourCubed		(441,523)		(5,883,477)
Net cash used for investing activities - continuing operations	(468,344)	(524,008)		(6,343,720)
Net cash used for investing activities – discontinued operations		(10,443)		1,932,000
Net cash used for investing activities	(468,344)	(513,565)		(4,411,720)
Financing activities
Collection of stock subscription				5,266
Proceeds from convertible debenture	4,000,000
Proceeds from debt		3,250,000
Proceeds from line of credit	879,349
Repayments of debt	(503,293)	(248,598)
Payments of debt issue costs	(7,500)	(25,431)
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
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	4,368,556	2,975,971		15,678,085
Net change in cash and restricted cash	(8,144,298)	(1,482,505)		5,195,491
Cash and restricted cash, beginning of year	51,105,486	7,780,671	7,780,671	2,585,180
Less cash from discontinued operations	301,000	1,276,129		1,715,210
Cash and restricted cash, end of year			51,105,486	7,780,671
Reconciliation of Cash and Restricted Cash
Cash	31,874,620	5,022,037	39,324,529	6,065,461
Restricted cash	10,785,568		11,132,957
Total cash and restricted cash	42,660,188	5,022,037	50,457,486	6,065,461
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for interest	286,898	50,671
Cash paid for taxes	63,934	19,916
Extension of maturity of operating lease liability	77,742
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	1,648	7,784		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
Deemed dividend on Series B preferred stock	48,633
Discount on convertible debenture and purchase warrant	1,574,229
Cash and restricted cash, beginning of period	51,105,486	7,780,671	7,780,671
Cash and restricted cash, end of period	$ 42,660,188	$ 5,022,037	51,105,486	$ 7,780,671
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
Accrued expenses and other current liabilities			1,012,947
Other long-term liabilities
Contract liabilities			(1,715,892)
Customer deposits and other current liabilities
Net cash (used for) operating activities – continuing operations			(6,490,519)
Net cash provided by (used for) operating activities - discontinued operations			553,133
Net cash (used for) 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 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 used for investing activities - continuing operations			48,312,491
Net cash used for investing activities – discontinued operations			(10,423)
Net cash used for investing activities			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
Less cash from discontinued operations			648,000
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 Reverse Share Split On April 23, 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 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 8,333 warrants issued to a contractor who was formerly the Chief Executive Officer of MTS. The warrants were fully vested and recognized at their grant date fair values immediately prior to the consummation of the MTS Merger and have an exercise price of zero. The grant date fair values were determined using Black Scholes option-pricing models. The compensation expense related to these warrants was recognized in the MTS financial results immediately prior to the merger and thus is not included in the SharpLink consolidated statement of operations. 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 6,630 shares, total issuable shares of Series B preferred stock of 12,481 , total stock options of 288,912 and warrants of 400,359 were not included in the net loss per share calculation. 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	6 Months Ended	12 Months Ended
	Jun. 30, 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 six months ended June 30, 2023 and June 30, 2022, the Company had a net loss from continuing operations of $ 5,970,904 10,599,807 11,991,510 4,752,823 8 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 unaudited 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	6 Months Ended	12 Months Ended
	Jun. 30, 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 ordinary shares to the equity holders of SportsHub, on a fully diluted basis, including 377,985 53,941 40,585 23,714 13,975 2,896 ● 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 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 June 30, 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 six months ended June 30, 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 $ 220,889 83,866 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 June 30, 2022 Revenues $ 5,699,941 Loss from continuing operations (11,617,505 ) Less: dividends accrued on series B preferred stock (5,841 ) Net loss from continuing operations available to ordinary shareholders (11,623,346 ) Net income (loss) from discontinued operations, net of tax, available to ordinary shareholders (1,255,654 ) Net loss available to ordinary shareholders (12,879,000 ) Basic and diluted: Net loss from continuing operations per share $ (4.92 ) Net loss from discontinued operations per share (0.53 ) Net loss per share $ (5.45 ) 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 in exchange for 369,287 shares of SharpLink Gaming Ltd. Series B preferred stock. 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 $ 68.00 on July 26, 2021 and 249,216 and 67,078 of Ordinary Shares and Preferred Shares, respectively, outstanding as of July 26, 2021, as well as the fair value of 10,833 share options and warrants outstanding as of July 26, 2021. The following table represents the purchase consideration paid in the MTS Merger. Schedule of Purchase Consideration MTS issued and outstanding ordinary shares immediately prior to Merger 316,295 MTS share price on July 26, 2021 $ 68.00 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 $ 68.00 Exercise price $ 26.40 Expected volatility 54.7 % Expected dividends 0.0 % Expected term (in years) 3.0 Risk-free rate 0.38 % Fair value per warrant $ 44.91 Warrants 5,833 Fair value $ 261,965 MTS Warrants - $0 strike price Fair value of ordinary shares $ 68.00 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 $ 68.00 Warrants 2,500 Fair value $ 170,000 MTS Options - $0 strike price Fair value of ordinary shares $ 68.00 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 $ 68.00 Warrants 2,500 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 in cash and 60,611 ordinary shares of SharpLink Gaming Ltd. with an acquisition date fair value of $ 1,606,202 . Consideration of $ 6,195,000 was paid on the date of closing, $ 130,000 plus repayment of cash acquired of $ 311,523 is due within 45 days after closing and $ 250,000 is due within six months after closing and subject to indemnity claims. Subsequent to closing, the seller is able to earn up to an additional 58,775 ordinary shares of SharpLink Gaming Ltd. by maintaining employment and meeting certain performance conditions (“ 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 60,611 ordinary shares issued and valued at the closing share price of $ 26.50 on December 31, 2021. The following table represents the purchase consideration to be paid in the FourCubed Acquisition. Schedule of Purchase Consideration Ordinary shares issued to seller 60,611 Ordinary share price on December 31, 2021 $ 26.50 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 431,926 377,985 53,941 40,585 23,714 13,975 2,896 ● 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 889,380 ordinary shares of SharpLink prior to the merger, distributed those shares to SportsHub’s stockholders immediately prior to the consummation of the Merger. These shares were not part of the purchase consideration. ● 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 $ 2.90 on December 22, 2022 and 472,513 of Ordinary Shares as well as the fair value of Seller’s term loan of $ 1,267,199 and line of credit of $ 4,120,651 . The following table represents the purchase consideration paid in the SportsHub Acquisition: 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 $ (11.40 ) $ (63.60 ) Net loss from discontinued operations per share — — Net loss per share $ (11.40 ) $ (63.60 ) 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	6 Months Ended	12 Months Ended
	Jun. 30, 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 5,000,000 On February 13, 2023, the Company entered into a Revolving Credit Agreement with Platinum Bank (the “Lender”) and executed a variable rate ( 8.75 7,000,000 January 26, 2025 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	6 Months Ended	12 Months Ended
	Jun. 30, 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 January 31, 2027 25,431 The remaining principal balance outstanding on the term loan is $ 2,393,691 632,599 In addition to customary non-financial covenants, the term loan requires FCAC to maintain a minimum quarterly debt service coverage ratio, defined as adjusted EBITDA divided by debt service (interest expense and mandatory debt principal repayment) of 1.20 Included in the SportsHub Acquisition was a $ 2,000,000 5.50 38,202 December 9, 2025 29,975 1,071,007 409,745 A summary of the debt agreements is noted below: Schedule of Debt June 30, 2023 Note Payable – Bank, $ 2,000,000 $ 1,071,007 Note Payable – Bank, $ 3,250,000 2,393,691 Total 3,464,698 Less unamortized debt issuance costs 13,527 Less current portion 1,042,436 Long-term debt $ 2,408,735 The outstanding amount of debt as of June 30, 2023, matures by year as follows: Schedule of Outstanding Amount of Debt Year Amount For the remaining six months ended December 31, 2023 515,152 2024 1,066,714 2025 1,120,272 2026 700,256 2027 62,304 Total 3,464,698 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	6 Months Ended	12 Months Ended
	Jun. 30, 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 to a vote of the Ordinary Shares (on an as-converted basis, but only up to the number of votes equal to the number of Ordinary Shares into which the Preferred Shares would be convertible pursuant to the Beneficial Ownership Limitation), Dividends 8 Liquidation 100 Conversion 22.80 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 to a vote of the Ordinary Shares (on an as-converted basis, but only up to the number of votes equal to the number of Ordinary Shares into which the Preferred Shares would be convertible pursuant to the Beneficial Ownership Limitation), Liquidation 16.246 Conversion 16.246 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 8 7,129 326,142 Liquidation 16.246 Conversion 16.246 9.99 Redemption 12 Anti-Dilution Adjustment 2.00 20 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 13.352 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 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 7,130 6,630 12,481 12,481 Deemed Dividend 48,633 16,486	Note 9 – Convertible Preferred Stock On December 23, 2020, the SharpLink, Inc. board authorized the establishment and designation of 900 shares of 8 % convertible preferred stock (“Series A preferred stock”) at $ 0.10 par value. Additionally, the SharpLink, Inc. board reserved 415,000 shares of common stock issuable upon the conversion of the shares of Series A preferred stock. On December 23, 2020, SharpLink, Inc. entered into a securities purchase agreement with an investor to issue 200 shares of Series A preferred stock for $ 2,000,000 (“First Tranche”). Terms of the Series A preferred stock are as follows: Voting Dividends 8 Liquidation 100 per share, plus any accrued and unpaid dividends thereon and any other fees or liquidated damages then due (the preferred liquidation preference), for each share of Series A preferred stock before any distribution or payment shall be made to the holders of any Junior Securities. Conversion 22.80 per share. The conversion price would be reduced if SharpLink, Inc. issues common stock at a price lower than the conversion price, or issues an instrument granting the holder rights to purchase common stock at a price lower than the conversion price. Upon the closing of the Going Public Transaction all outstanding shares of Series A preferred stock shall automatically be converted into that number of shares of common stock, subject to a beneficial ownership limitation of 9.99 %, determined by dividing the stated value of such share of Series A preferred stock by the conversion price. 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 276,582 shares of Series B preferred stock for $ 6,000,000 . On July 26, 2021, the Company’s board authorized the establishment and designation of 52,502 shares of Series A-1 Convertible preferred stock (“Series A-1 preferred stock”) at $ 0.10 par value. Terms of the Series A-1 preferred stock are as follows: Voting Liquidation 16.246 per share, plus any accrued and unpaid dividends thereon and any other fees or liquidated damages then due (the preferred liquidation preference), for each share of Series A-1 preferred stock before any distribution or payment shall be made to the holders of any Junior Securities. Conversion 16.246 per share. The conversion price would be reduced if the Company issues common stock at a price lower than the conversion price, or issues an instrument granting the holder rights to purchase common stock at a price lower than the conversion price. Upon the closing of the Going Public Transaction all outstanding shares of Series A-1 preferred stock shall automatically be converted into that number of shares of common stock, subject to a beneficial ownership limitation of 9.99 %, determined by dividing the stated value of such share of Series A-1 preferred stock by the conversion price. Redemption 12 On July 26, 2021, the Company’s board authorized the establishment and designation of 276,582 shares of Series B convertible preferred stock (“Series B preferred stock”) at $ 0.10 par value. Terms of the Series B preferred stock are as follows: Voting Dividends 8 % per annum, payable quarterly on January 1, April 1, July 1 and October 1, beginning on the first such date after the issuance of such share of Series B preferred stock and on each conversion date in cash, or at the Company’s option, in duly authorized, validly issued, fully paid and non-assessable shares of preferred A-1 shares, or a combination thereof. In accordance with the Series B preferred stock terms, dividends of Series A-1 preferred stock are accrued on a quarterly basis, within additional paid in capital. A total of 6,630 shares at a value of $ 324,495 have been accrued in additional paid in capital as of the year ended December 31, 2022. Liquidation 16.246 per share, plus any accrued and unpaid dividends thereon and any other fees or liquidated damages then due (the preferred liquidation preference), for each share of Series B preferred stock before any distribution or payment shall be made to the holders of any Junior Securities. Conversion 16.46 9.99 %, determined by dividing the stated value of such share of Series B preferred stock by the conversion price. Redemption 12 Anti-Dilution Adjustment – If and whenever the Company issues of sells ordinary shares for a consideration price that is less than the Series B Preferred Shares Conversion Price, then immediately after such Dilutive Issuance, the Conversion Price of the Series B Preferred Shares shall be reduced to equal the Discounted Per Share Ordinary Share Purchase Price and the holders are entitled to receive a number of conversion shares, but in no event shall the Conversion Price become lower than the greater of (i) $ 2.00 20 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 13.352 , which was calculated pursuant to the terms of the 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 effected upon consummation of the MTS Merger. The Amended and Restated Articles of Association increased the registered share capital to 9,290,000 ordinary shares, 80,000 shares of Series A preferred stock, 260,000 shares of Series A-1 preferred stock and 370,000 shares of Series B preferred stock, each at a par value of $ 0.20 , reflecting the reverse stock split at a ratio of 1-to-2, which became effective on July 26, 2021 immediately prior to the effectiveness of the MTS Transaction. 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 123,096 shares of Series A-1 preferred stock in the Company. Additionally, the holder of the Series A preferred stock received 70,099 shares of Series A-1 preferred stock in the Company to settle the commitment fee and 369,287 shares of Series B preferred stock in the Company in exchange for $ 6,000,000 to settle the second tranche commitment. Subsequent to the July 2021 MTS Merger, the holder of the Series A-1 preferred stock and Series B preferred stock converted 193,195 and 356,806 shares, respectively, to ordinary shares of the Company, each at a 1:1 ratio. Subsequent to the conversion, the holder maintained 12,481 shares of Series B preferred stock through the year ended December 31, 2021, which accrued dividends in Series A-1 preferred stock amounting to 5,474 outstanding as of December 31, 2021. During 2022, the Series B preferred stock accrued additional dividends in Series A-1 preferred stock of 1,156 , for total shares outstanding of 6,630 Preferred Series A-1 and 12,481 shares of Series B Preferred Stock as of December 31 2022.

Warrants

Warrants	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Guarantees and Product Warranties [Abstract]
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 On June 14, 2023, the Company filed a registration statement on Form S-1 with the SEC to register 266,667 Following is a summary of the Company’s warrant activity for the six-month period ended June 30, 2023: Schedule of Warrant Activity Number of Weighted Weighted Outstanding as of December 31, 2022 455,713 $ 0.39 2.98 Previously issued regular warrants (266,667 ) (8.93 ) 0.48 Revalued regular warrants 266,667 0.12 0.48 Issued and vested 880,000 2.68 3.05 Outstanding as of June 30, 2023 1,335,713 $ 2.84 3.90	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 63,687 shares of SharpLink, Inc.’s common stock. The terms of the warrant are as follows: Voting and Dividends Exercisability and Termination Dates Exercise Price 0.10 . 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 85,033 ordinary shares in the Company immediately prior to the MTS Merger. The warrant’s grant date fair value of $ 2,001,677 was recognized upon the completion of the Going Public Transaction using a Black Scholes option-pricing model with the following assumptions: Schedule of Warrant Assumptions Fair value of ordinary shares on grant date $ 23.60 Exercise price $ 0.10 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 $ 6.30 per share and $ 68.00 per share, respectively. SharpLink, Inc.’s underlying stock fair value was determined on December 31, 2021 using recent equity financings and on July 26, 2021 using the Company’s publicly traded share price. The Company determined that the straight-line calculation provides the most reasonable basis for the valuation of the warrant issued on February 1, 2021, because the Company did not identify any single event that occurred during this interim period that would have caused a material change in value. 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 5,833 ordinary shares, at an exercise price of $ 26.42 , which vested and became immediately exercisable upon the consummation of the MTS Merger. The warrant was granted on July 21, 2021 and expires three years after the grant date. The grant date fair value was recognized as an expense upon vesting, which occurred immediately prior to the MTS Merger. The compensation expense related to this warrant was recognized in the MTS financial results immediately prior to the merger and thus is not included in the SharpLink consolidated statement of operations. This warrant does not entitle the holder to any voting rights, dividends or other rights as a shareholder of SharpLink prior to the exercise of the warrant. Prior to the MTS Merger, the MTS shareholders approved the issuance of a warrant to the former MTS CEO to acquire 2,500 ordinary shares, with a $ 0 exercise price, which vested and became immediately exercisable upon the consummation of the MTS Merger. The warrant was granted on July 21, 2021 and expires three years after the grant date. The grant date fair value was recognized as an expense upon vesting, which occurred immediately prior to the MTS Merger. The compensation expense related to this warrant was recognized in the MTS financial results immediately prior to the merger and thus is not included in the SharpLink consolidated statement of operations. This warrant does not entitle the holder to any voting rights, dividends or other rights as a shareholder of SharpLink prior to the exercise of the warrant. 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 141,308 of the Company’s ordinary shares at an offering price of $ 37.50 per share. In addition, the Company sold to the same investor certain prefunded ordinary share purchase warrants (“Prefunded Warrants”) to purchase 125,359 ordinary shares. The Prefunded Warrants were sold at an offering price of $ 37.40 per warrant share and are exercisable at a price of $ 0.01 per share. In a concurrent private placement, the Company agreed to issue to the same institutional investor, for each ordinary share and Prefunded Warrant purchased in the offering, an additional ordinary share purchase warrant, each to purchase one ordinary share (“Regular Warrants”). The Regular Warrants are initially exercisable six months following issuance and terminate four years following issuance. The Regular Warrants have an exercise price of $ 45.00 per share and are exercisable to purchase an aggregate of 266,667 ordinary shares. 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 $ 32.50 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 $ 32.50 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 — — 8,333 8,333 125,359 125,359 266,667 — Issued and vested — — — — — — — — Acquired — — — — — — — — Converted to ordinary shares — — — — — — — — Ending balance, December 31, 2022 — — 8,333 8,333 125,359 125,359 266,667 — Beginning balance, December 31, 2020 — — — — — — — — Issued and vested 1 1 — — 125,359 125,359 266,667 — Acquired — — 8,333 8,333 — — — — Converted to ordinary shares (1 ) (1 ) — — — — — — Ending balance, December 31, 2021 — — 8,333 8,333 125,359 125,359 266,667 —

Fair Value

Fair Value	6 Months Ended	12 Months Ended
	Jun. 30, 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 the Warrant 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 six months ended June 30, 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 June 30, 2023: Schedule of Consolidated Financial Assets and Liabilities Measured at Fair Value Convertible Debenture Purchase Warrant Level I $ - $ - Level II $ - $ - Level III $ 3,830,778 $ 1,174,229 Total $ 3,830,778 $ 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 six months ended June 30, 2023. Significant Unobservable Inputs (level 3) and Related Expenses and Losses Fair Value, December 31, 2022 $ - Issuance of convertible debenture 2,825,771 Accretion for discount for warrants 146,778 Accretion for discount for OID 50,000 Interest expense 130,192 Change in fair value 678,037 Fair Value, June 30, 2023 $ 3,830,778 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 June 30, 2023 2.21 % At June 30, 2023, the Company valued the Debenture using a Monte Carlo Simulation model using the value of the underlying stock price of $ 2.98 8.75 0 4.53 53.0 2.63	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 369,287 shares of Series B preferred stock for $ 6,000,000 and to issue Series A-1 preferred stock equal to 3% of the Company’s issued and outstanding capital immediately following the Second Tranche (collectively, the commitment fee and second tranche), required the Company to transfer a variable number of shares outside of its control and 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. The Company utilized a Monte Carlo simulation to value the commitment fee. The Company selected this model as it believes it is reflective of all significant assumptions that market participants would likely consider in negotiating the transfer of the commitment fee. Such assumptions include, among other inputs, stock price volatility, risk-free rate, probability of completing a Going Public Transaction, conversion price of the preferred stock and the underlying stock price. The Company’s underlying stock fair value was determined using a straight-line calculation, consistent with the method described for the Warrant – Advisory Services in Note 10. Immediately prior to the MTS Merger, the holder of the Series A preferred stock received 70,099 shares of Series A-1 preferred stock in the Company to settle the commitment fee. The change in the commitment fee was $ 23,301,206 for the year ended December 31, 2021 and is recorded in commitment fee expense in the consolidated statement of operations. The value of the exchange of the Series A preferred stock for the commitment fee was determined using the quoted-market price of the Company’s stock on the MTS Merger date, $ 68.00 per ordinary share, on the settlement date of July 26, 2021. 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 $ 6.30 Date of a Going Public Transaction April 30, 2021 Pro-forma common shares outstanding at Going Public Transaction date 5,207,700 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	6 Months Ended	12 Months Ended
	Jun. 30, 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. Subsequent to the MTS Merger, option grants made under the SharpLink Inc. 2021 Plan utilized the publicly traded stock price of the Company on the day of the option award. All option grants made under the SharpLink, Inc. 2020 Stock Incentive Plan were prior to the MTS Merger. The underlying SharpLink, Inc. stock under that plan 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. All option grants made under the SportsHub Games Network Inc. 2018 Incentive Plan were prior to the SportsHub Acquisition. The underlying SportsHub stock under that plan 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 June 30, 2023 Expected volatility 53.6 54.6 % Expected dividends 0.0 % Expected term (years) 5.6 5.9 Risk-free rate 3.4 4.1 % Fair value of ordinary shares on grant date $ 1.70 3.44 The summary of activity under the plans as of June 30, 2023, and change during the six months ended June 30, 2023 is as follows: Schedule of Stock Option Activity Weighted Weighted average average remaining Aggregate Options Shares exercise price contractual term intrinsic value Outstanding as of December 31, 2022 288,912 1.14 7,750 Granted 169,309 5.23 Exercised — — Forfeited (7,111 ) 5.70 Expired (889 ) 5.70 Outstanding as of June 30, 2023 450,221 4.97 9.1 7,450 Exercisable as of June 30, 2023 174,650 7.17 8.6 7,450 Unamortized stock compensation expense of $ 945,153	Note 12 – Stock Compensation 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 40,000 shares of SharpLink, Inc. common stock. In connection with the MTS Merger, the Company adopted the 2021 Equity Incentive Plan (the “2021 plan”) and reserved 233,663 ordinary shares of the Company for issuance. The Company believes that awards under the 2020 and 2021 plans better align the interests of its employees with those of its stockholders. Option awards are generally granted with an exercise price equal to the market price of the Company’s stock 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 plan. The Company granted 36,000 options under the 2020 plan for the year ended December 31, 2021. In connection with the MTS Merger, the outstanding options were adjusted by the Exchange Ratio of 13.352 pursuant to the Merger Agreement. The Company granted 249,350 and 131,200 options under the 2021 plan for the year ended December 31, 2022 and 2021, respectively. To provide for adequate shares to issue to these employees, certain executives forfeited an aggregate 114,000 options, 36,000 of which were vested. As a result, 78,000 options are deemed to have been forfeited and 36,000 options are deemed to have expired. In accordance with the provisions of ASC 718, all unrecognized stock compensation associated with these forfeited or expired options must be expensed immediately and resulted in the recognition of $ 1,655,506 in the second quarter of 2022 which would have otherwise been recognized over approximately the next 18 months. As of December 31, 2022, the Company has reserved 543,663 ordinary shares of the Company for issuance. The Company recognized stock compensation expense of $ 2,486,151 and $ 1,656,674 for the years ended December 31, 2022 and 2021, respectively. The fair value of each option award is estimated on the date of grant using a Black Scholes option-pricing model. The Company uses historical option exercise and termination data to estimate the 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 $ 3.10 - $ 13.30 $ 10.50 - $ 32.90 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 1 178,356 $ 49.60 $ - - $ 830,250 Granted 2 249,650 $ 10.00 $ 0.52 - $ - Exercised - $ - $ - - $ - Forfeited (100,780 ) $ 54.60 $ 2.56 - $ - Expired (38,314 ) $ 63.70 $ - - $ - Outstanding as of December 31, 2022 288,912 $ 11.40 $ - 9.3 $ 7,750 Exercisable as of December 31, 2022 86,672 $ 14.60 $ - 8.7 $ 7,750 1 Equity structure was adjusted for all periods presented using the exchange ratio, 13.352 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 48,066 $ 9.40 - $ Granted 133,700 $ 62.10 - $ - Exercised (2,592 ) $ 9.40 - $ - Forfeited (818 ) $ 20.40 - $ - Outstanding as of December 31, 2021 178,356 $ 49.60 9.4 $ 830,250 Exercisable as of December 31, 2021 65,829 $ 37.80 9.3 $ 571,099

Revenue Recognition

Revenue Recognition	6 Months Ended	12 Months Ended
	Jun. 30, 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 For the three months ended June 30, 2023 Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Software-as-a-service $ 86,933 $ - $ 698,529 $ - $ 785,462 Fee revenue - - - 1,128,370 1,128,370 Services and other 218,638 1,124,887 - - 1,343,525 Total $ 305,571 $ 1,124,887 $ 698,529 $ 1,128,370 $ 3,257,357 For the three months ended June 30, 2022 Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Software-as-a-service $ 108,509 $ - $ 802,534 $ - $ 911,043 Fee revenue - - - - - Services and other - 840,212 - - 840,212 Total $ 108,509 $ 840,212 $ 802,534 $ - $ 1,751,255 For the six months ended June 30, 2023 Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Software-as-a-service $ 142,224 $ - $ 1,763,544 $ - $ 1,905,768 Fee revenue - - - 2,165,693 2,165,693 Services and other 443,123 2,133,164 - - 2,576,287 Total $ 585,347 $ 2,133,164 $ 1,763,544 $ 2,165,693 $ 6,647,748 For the six months ended June 30, 2022 Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Software-as-a-service $ 170,031 $ - $ 1,713,597 $ - $ 1,883,628 Fee revenue - - - - - Services and other - 1,763,962 - - 1,763,962 Total $ 170,031 $ 1,763,962 $ 1,713,597 $ - $ 3,647,590 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 June 30, 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 $ 218,638 $ 1,124,887 $ - $ 239,488 $ 1,583,013 Over time 86,933 - 698,529 888,882 1,674,344 Total $ 305,571 $ 1,124,887 $ 698,529 $ 1,128,370 $ 3,257,357 For the three months ended June 30, 2022: Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Point in time $ - $ 840,212 $ - $ - $ 840,212 Over time 108,509 - 802,534 - $ 911,043 Total $ 108,509 $ 840,212 $ 802,534 $ - $ 1,751,255 For the six months ended June 30, 2023: Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Point in time $ 443,123 $ 2,133,164 $ - $ 671,026 $ 3,247,313 Over time 142,224 - 1,763,544 1,494,667 3,400,435 Total $ 585,347 $ 2,133,164 $ 1,763,544 $ 2,165,693 $ 6,647,748 For the six months ended June 30, 2022: Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Point in time $ - $ 1,763,961 $ - $ - $ 1,763,961 Over time 170,032 - 1,713,597 - $ 1,883,629 Total $ 170,032 $ 1,763,961 $ 1,713,597 $ - $ 3,647,590 The Company’s assets and liabilities related to its contracts with customers were as follows: Schedule of Contract Assets and Liabilities June 30, 2023 December 31, 2022 Accounts receivable $ 1,360,528 $ 776,530 Unbilled revenue 195,234 47,000 Contract assets 68,602 219,116 Contract liabilities (5,633,004 ) (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 six months ended June 30, 2023 is as follows: Schedule of Contract Assets Amount Balance as of December 31, 2022 $ 219,116 Labor costs expensed (493,871 ) Labor costs deferred 343,357 Balance as of June 30, 2023 $ 68,602 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 six months ended June 30, 2023 is as follows: Schedule of Contract Liabilities Amount Balance as of December 31, 2022 $ (2,166,451 ) Revenue recognized or reclassified 5,098,540 Deferred revenue (8,565,093 ) Balance as of June 30, 2023 $ (5,633,004 ) All contract liabilities at June 30, 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 $ 643,564 850,000 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 39 780,637 The Company had three customers that accounted for approximately 60 621,161	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 and $ 3,246,000 as of December 31, 2022 and 2021, respectively, of which the Company expects to recognize the entire amount in revenue over the next year. 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	6 Months Ended	12 Months Ended
	Jun. 30, 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 and six months ended June 30, 2023 and 2022 are shown below: For the three months ended June 30, 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 $ 305,571 $ 1,124,887 $ 698,529 $ 1,128,370 $ - $ 3,257,357 Cost of revenues 192,275 791,869 929,732 378,169 - 2,292,045 Loss from operations (2,072,433 ) (108,458 ) (301,345 ) (300,961 ) - (2,783,197 ) Loss from discontinued operations - - - - (149,000 ) (149,000 ) Net income (loss) $ (2,715,488 ) $ (135,848 ) $ (301,345 ) $ (139,477 ) $ (149,000 ) $ (3,441,158 ) For the three months ended June 30, 2022: Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total Revenue $ 108,509 $ 840,212 $ 802,534 $ - $ - $ 1,751,255 Cost of revenues 23,374 514,153 1,123,714 - - 1,661,241 Income (loss) from operations (3,149,607 ) (104,459 ) (385,666 ) - - (3,639,732 ) Loss from discontinued operations - - - - (1,147,654 ) (1,147,654 ) Net income (loss) $ (3,139,119 ) $ (138,493 ) $ (385,666 ) $ - $ (1,147,645 ) $ (4,810,932 ) For the six months ended June 30, 2023: Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total Revenue $ 585,347 $ 2,133,164 $ 1,763,544 $ 2,165,693 $ - $ 6,647,748 Cost of revenues 407,731 1,459,775 1,696,610 774,679 - 4,338,795 Loss from operations (4,093,441 ) (197,858 ) (91,834 ) (727,840 ) - (5,110,973 ) Loss from discontinued operations - - - - (294,000 ) (294,000 ) Net income (loss) $ (5,209,944 ) $ (253,728 ) $ (91,834 ) $ (415,398 ) $ (294,000 ) $ (6,264,904 ) For the six months ended June 30, 2022: Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total Revenue $ 170,031 $ 1,763,962 $ 1,713,597 $ - $ - $ 3,647,590 Cost of revenues 45,287 1,043,565 1,841,291 - - 2,930,143 Income (loss) from operations (5,372,255 ) (4,907,160 ) (288,776 ) - - (10,568,191 ) Loss from discontinued operations - - - - (1,255,654 ) (1,255,654 ) Net income (loss) $ (5,349,453 ) $ (4,961,578 ) $ (288,776 ) $ - $ (1,255,654 ) $ (11,855,461 ) Summarized revenues by country in which the Company operated for the three and six months ended June 30, 2023 and 2022 are shown below: Schedule of Revenues by Country Three Months Ended June 30, 2023 Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total United States $ 305,571 $ - $ 698,529 $ 1,128,370 $ - $ 2,132,470 Rest of World - 1,124,887 - - - 1,124,887 Revenues $ 305,571 $ 1,124,887 $ 698,529 $ 1,128,370 $ - $ 3,257,357 Three Months Ended June 30, 2022 United States $ 108,509 $ - $ 802,534 $ - $ - $ 911,043 Rest of World - 840,212 - - - 840,212 Revenues $ 108,509 $ 840,212 $ 802,534 $ - $ - $ 1,751,255 Six Months Ended June 30, 2023 Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total United States $ 585,347 $ - $ 1,763,544 $ 2,165,693 $ - $ 4,514,584 Rest of World - 2,133,164 - - - 2,133,164 Revenues $ 585,347 $ 2,133,164 $ 1,763,544 $ 2,165,693 $ - $ 6,647,748 Six Months Ended June 30, 2022 United States $ 170,031 $ - $ 1,713,597 $ - $ - $ 1,883,628 Rest of World - 1,763,962 - - - 1,763,962 Revenues $ 170,031 $ 1,763,962 $ 1,713,597 $ - $ - $ 3,647,590 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 June 30, 2023 June 30, 2022 Customer A 15 % 2 % Customer B 13 % 41 % Customer C 10 % 21 % Percentage of consolidated revenues 10 % 21 %	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	6 Months Ended	12 Months Ended
	Jun. 30, 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 the six-month period ended June 30, 2023 was ( 0.31 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	6 Months Ended	12 Months Ended
	Jun. 30, 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 closed 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 June 30, 2023 and December 31, 2022. The results of operations and cash flows of MTS for all periods are separately reported as discontinued operations. 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 six months ended June 30, 2023 (unaudited) is summarized in the table below. Summary Reconciliation of Discontinued Operations Summary Reconciliation of Discontinued Operations Three months ended June 30, 2023 Three months ended June 30, 2022 Six months ended June 30, 2023 Six months ended June 30, 2022 Revenues $ - $ 936,830 $ - $ 1,869,830 Cost of Revenues (1,000 ) 509,175 7,000 1,044,175 Gross (Loss) Profit (1,000 ) 427,655 (7,000 ) 825,655 Operating Expenses Selling, general, and administrative expenses 149,000 345,293 278,000 843,293 Goodwill and intangible asset impairment expense - 1,224,671 - 1,224,671 Total operating expenses 149,000 1,569,964 278,000 2,067,964 Operating Loss (148,000 ) (1,142,309 ) (285,000 ) (1,242,309 ) Other Income and Expense - (5,345 ) (7,000 ) (12,345 ) Total other income and expense - (5,345 ) (7,000 ) (12,345 ) Loss Before Income Taxes (148,000 ) (1,147,654 ) (292,000 ) (1,254,654 ) Provision for income tax expenses 1,000 - 2,000 1,000 Loss from discontinued operations $ (149,000 ) $ (1,147,654 ) $ (294,000 ) (1,255,654 ) The following table presents a reconciliation of the carrying amounts of major classes of assets and liabilities of the Company classified as discontinued operations as of June 30, 2023 (unaudited) and December 31, 2022: Schedule of Major Classes of Assets and Liabilities June 30, 2023 (Unaudited) December 31, 2022 Carrying amounts of major classes of assets included as part of discontinued operations: Current Assets Cash $ 301,000 $ 648,000 Accounts receivable, net of allowance 69,000 191,000 Prepaid expenses and other current assets 164,000 187,000 Equipment, net 3,000 5,000 Other Assets - 279,000 Total current assets $ 537,000 $ 1,310,000 June 30, 2023 (Unaudited) December 31, 2022 Carrying amounts of major classes of liability included as part of discontinued operations: Current Liabilities Accrued expenses $ 82,100 $ 374,879 Contract liabilities 3,000 2,000 Other current liabilities 736,397 838,274 Total current liabilities $ 821,497 $ 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	6 Months Ended	12 Months Ended
	Jun. 30, 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 Three months ended June 30 Six months ended June 30 2023 2022 2023 2022 Net loss from continuing operations $ (3,292,158 ) $ (3,663,278 ) $ (5,970,904 ) $ (10,599,807 ) Less: deemed dividends on Series B preferred stock (48,633 ) - (48,633 ) - Less: dividends on series B preferred stock (699 ) (2,247 ) (1,648 ) (5,841 ) Net loss from continuing operations available to ordinary shareholders (3,341,490 ) (3,665,525 ) (6,021,185 ) (10,605,648 ) Net income (loss) from discontinued operations, net of tax, available to ordinary shareholders (149,000 ) (1,147,654 ) (294,000 ) (1,255,654 ) Net loss available to ordinary shareholders $ (3,490,490 ) $ (4,813,179 ) $ (6,315,185 ) $ (11,861,302 ) Basic and diluted weighted-average shares outstanding 2,813,900 2,361,974 2,813,900 2,361,974 Basic and diluted: Net loss from continuing operations per share $ (1.19 ) $ (1.55 ) $ (2.14 ) $ (4.49 ) Net income (loss) from discontinued operations per share (0.05 ) (0.49 ) (0.10 ) (0.53 ) Net loss per share $ (1.24 ) $ (2.04 ) $ (2.24 ) $ (5.02 ) 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 June 30, 2023 June 30, 2022 Stock options 450,221 175,005 Series A-1 preferred stock 7,130 5,881 Series B preferred stock 12,481 12,481 Advisory 63,687 - Prefunded warrants 125,359 - MTS warrants - 8,333 Purchase warrants 880,000 - Regular warrants 266,667 266,667 Total 1,805,545 468,367	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 2,488,477 1,430,031 Basic and diluted: Net loss from continuing operations per share $ (6.15 ) $ (23.95 ) Net income (loss) from discontinued operations per share 0.03 (15.51 ) Net loss per share $ (6.12 ) $ (39.46 ) The MTS Merger was accounted for as a reverse acquisition. In accordance with ASC 805, Business Combinations 13.352 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 288,912 178,357 Series A-1 preferred stock 6,630 5,474 Series B preferred stock 12,481 12,481 Earnout — 58,775 MTS warrants 8,333 8,333 Prefunded warrants 125,359 125,359 Regular warrants 266,667 266,667 Total 708,383 655,446

Related Party Transactions

Related Party Transactions	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions	Note 18 – Related Party Transactions The Company uses Brown & Brown (“Brown”) as an insurance broker. Brown is considered a related party as an executive of Brown serves on the board of directors for the Company. The Company paid $ 486,111 514,764 The Company leases office space in Canton, Connecticut from CJEM, LLC, which is owned by an officer and director of the Company. The Company paid rent expense of $ 19,200	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	6 Months Ended	12 Months Ended
	Jun. 30, 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. Nasdaq Notice On May 23, 2023, SharpLink received a notice (the “Notice”) from the Listing Qualifications Department of The Nasdaq Stock Market (“Nasdaq”) stating that SharpLink is no longer in compliance with the equity standard for continued listing on The Nasdaq Capital Market. Nasdaq Listing Rule 5550(b)(1) requires listed companies to maintain stockholders’ equity of at least $ 2,500,000 1,784,494 1,489,034 Nasdaq provided the Company with 45 calendar days, or until July 7, 2023, to submit a plan to regain compliance. The Company timely submitted its plan and relevant materials to Nasdaq and requested an extension through November 20, 2023 to evidence compliance with the Rule. On August 3, 2023, the Company received a determination letter (the “Letter”) from Nasdaq advising it that Nasdaq determined to grant the Company an extension to regain compliance with the Rule on or before November 20, 2023. The terms of the extension are as follows: on or before November 20, 2023, the Company must take the actions set forth in the plan and opt for one of the two alternatives to evidence compliance with the Rule. Regardless of which alternative the Company chooses, if the Company fails to evidence compliance upon filing its periodic report for the year ended December 31, 2023, with the SEC and Nasdaq, the Company may receive a written notification from Staff that its securities will be delisted. At that time, the Company may appeal Staff’s determination to a Hearings Panel.	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 880,000 ordinary shares of the Company at an initial exercise price of $ 8.75 . 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 is subject to an initial reset immediately prior to the Company’s filing of a proxy statement that includes the Shareholder Approval Proposal to the lower of $ 8.75 and the average of the five Nasdaq Official Closing Prices immediately preceding such date the. The Warrant includes a beneficial ownership blocker of 9.99% . As a result, the exercise price has been reset to $ 4.0704 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 As previously disclosed, on April 23, 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

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Note 1 - Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared by SharpLink Gaming Ltd. (the “Company,” “SharpLink,” formerly Mer Telemanagement Services or “MTS”, “we,” or “our”), pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). In the opinion of the Company, the foregoing statements contain all adjustments, consisting only of normal recurring adjustments necessary to present fairly the financial position of the Company as of June 30, 2023 and December 31, 2022, its results of operations and cash flows for the six months ended June 30, 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. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and the notes thereto for the year ended December 31, 2022, which are included the Company’s Annual Report on Form 10-K filed with the SEC on April 5, 2023 and the Form 10-K/A filed with the SEC on July 14, 2023. Nature of Business The Company 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 Reverse Share Split On April 23, 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 balance sheet as of December 31, 2022 to conform to the June 30, 2023 method of presentation. Certain reclassifications were made to the consolidated statements of operations for the six months ended June 30, 2022 to conform to the June 30, 2023 method of presentation. These reclassifications had no effect on reported total current assets, total assets, total current liabilities, total liabilities, total stockholder’s equity, or revenues.

New Accounting Pronouncements

New Accounting Pronouncements	6 Months Ended
	Jun. 30, 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	6 Months Ended
	Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Additional Balance Sheet Information	Note 4 - Additional Balance Sheet Information Equipment, net Equipment consists of computers, furniture and fixtures and is presented net of accumulated depreciation of $ 116,148 100,733 5,387 6,119 15,414 12,790 Intangible assets, net Intangible assets, net of accumulated amortization as of June 30, 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, June 30, 2023 Customer relationships 5 10 $ 2,643,000 $ 486,273 $ 2,156,727 Acquired technology 3 5 1,438,700 1,239,766 198,934 Tradenames 6 640,000 56,740 583,260 Internally developed software 5 973,283 371,966 601,317 Software in development N/A 264,626 - 264,626 $ 5,959,609 $ 2,154,745 $ 3,804,864 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 $ 192,316 271,771 380,435 570,213 Goodwill Goodwill as of June 30, 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 June 30, 2023 $ 381,000 $ 4,919,928 $ 1,615,167 $ 6,916,095

Convertible Debenture and Warra

Convertible Debenture and Warrant	6 Months Ended
	Jun. 30, 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 3.00 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 ($678,037) 50,000 The following provides a summary of the Convertible Debenture recorded at fair value as of June 30, 2023: Summary of Convertible Debenture Recorded at Fair value Principle amount of convertible debenture at issuance: $ 4,400,000 Less: Unamortized discount for warrants 1,027,450 Unamortized discount for OID 350,001 Accrued interest expense (130,192 ) Change in fair value (678,037 ) Balance of convertible debenture as of June 30, 2023: 3,830,778 Purchase Warrant On February 15, 2023, the Company also issued to Alpha a warrant (the “Warrant”) to purchase 880,000 8.75 19.99 8.75 4.0704 9.99 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 $ 1,174,229 146,778

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
Reverse Share Split	Reverse Share Split On April 23, 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
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 8,333 warrants issued to a contractor who was formerly the Chief Executive Officer of MTS. The warrants were fully vested and recognized at their grant date fair values immediately prior to the consummation of the MTS Merger and have an exercise price of zero. The grant date fair values were determined using Black Scholes option-pricing models. The compensation expense related to these warrants was recognized in the MTS financial results immediately prior to the merger and thus is not included in the SharpLink consolidated statement of operations. 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	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 6,630 shares, total issuable shares of Series B preferred stock of 12,481 , total stock options of 288,912 and warrants of 400,359 were not included in the net loss per share calculation.
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)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Schedule of Purchase Consideration		Schedule of Purchase Consideration MTS issued and outstanding ordinary shares immediately prior to Merger 316,295 MTS share price on July 26, 2021 $ 68.00 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 $ 68.00 Exercise price $ 26.40 Expected volatility 54.7 % Expected dividends 0.0 % Expected term (in years) 3.0 Risk-free rate 0.38 % Fair value per warrant $ 44.91 Warrants 5,833 Fair value $ 261,965 MTS Warrants - $0 strike price Fair value of ordinary shares $ 68.00 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 $ 68.00 Warrants 2,500 Fair value $ 170,000 MTS Options - $0 strike price Fair value of ordinary shares $ 68.00 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 $ 68.00 Warrants 2,500 Fair value $ 170,000
Schedule of Fair Value Assumption Asset		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 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 $ (11.40 ) $ (63.60 ) Net loss from discontinued operations per share — — Net loss per share $ (11.40 ) $ (63.60 )
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 60,611 Ordinary share price on December 31, 2021 $ 26.50 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 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	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	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 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 June 30, 2022 Revenues $ 5,699,941 Loss from continuing operations (11,617,505 ) Less: dividends accrued on series B preferred stock (5,841 ) Net loss from continuing operations available to ordinary shareholders (11,623,346 ) Net income (loss) from discontinued operations, net of tax, available to ordinary shareholders (1,255,654 ) Net loss available to ordinary shareholders (12,879,000 ) Basic and diluted: Net loss from continuing operations per share $ (4.92 ) Net loss from discontinued operations per share (0.53 ) Net loss per share $ (5.45 )

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)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	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)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Goodwill as of June 30, 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 June 30, 2023 $ 381,000 $ 4,919,928 $ 1,615,167 $ 6,916,095	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)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Outstanding Amount of Debt	The outstanding amount of debt as of June 30, 2023, matures by year as follows: Schedule of Outstanding Amount of Debt Year Amount For the remaining six months ended December 31, 2023 515,152 2024 1,066,714 2025 1,120,272 2026 700,256 2027 62,304 Total 3,464,698	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 June 30, 2023 Note Payable – Bank, $ 2,000,000 $ 1,071,007 Note Payable – Bank, $ 3,250,000 2,393,691 Total 3,464,698 Less unamortized debt issuance costs 13,527 Less current portion 1,042,436 Long-term debt $ 2,408,735

Warrants (Tables)

Warrants (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 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 — — 8,333 8,333 125,359 125,359 266,667 — Issued and vested — — — — — — — — Acquired — — — — — — — — Converted to ordinary shares — — — — — — — — Ending balance, December 31, 2022 — — 8,333 8,333 125,359 125,359 266,667 — Beginning balance, December 31, 2020 — — — — — — — — Issued and vested 1 1 — — 125,359 125,359 266,667 — Acquired — — 8,333 8,333 — — — — Converted to ordinary shares (1 ) (1 ) — — — — — — Ending balance, December 31, 2021 — — 8,333 8,333 125,359 125,359 266,667 —
Schedule of Warrant Activity	Following is a summary of the Company’s warrant activity for the six-month period ended June 30, 2023: Schedule of Warrant Activity Number of Weighted Weighted Outstanding as of December 31, 2022 455,713 $ 0.39 2.98 Previously issued regular warrants (266,667 ) (8.93 ) 0.48 Revalued regular warrants 266,667 0.12 0.48 Issued and vested 880,000 2.68 3.05 Outstanding as of June 30, 2023 1,335,713 $ 2.84 3.90
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 $ 23.60 Exercise price $ 0.10 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 $ 32.50 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 $ 32.50 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 $ 32.50 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)	6 Months Ended	12 Months Ended
	Jun. 30, 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 $ 6.30 Date of a Going Public Transaction April 30, 2021 Pro-forma common shares outstanding at Going Public Transaction date 5,207,700
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 June 30, 2023: Schedule of Consolidated Financial Assets and Liabilities Measured at Fair Value Convertible Debenture Purchase Warrant Level I $ - $ - Level II $ - $ - Level III $ 3,830,778 $ 1,174,229 Total $ 3,830,778 $ 1,174,229
Significant Unobservable Inputs (level 3) and Related Expenses and Losses	Significant Unobservable Inputs (level 3) and Related Expenses and Losses Fair Value, December 31, 2022 $ - Issuance of convertible debenture 2,825,771 Accretion for discount for warrants 146,778 Accretion for discount for OID 50,000 Interest expense 130,192 Change in fair value 678,037 Fair Value, June 30, 2023 $ 3,830,778
Schedule of CCC Spreads	Schedule of CCC Spreads Issuance February 14, 2023 4.13 % Fair Value June 30, 2023 2.21 %

Stock Compensation (Tables)

Stock Compensation (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 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 June 30, 2023 Expected volatility 53.6 54.6 % Expected dividends 0.0 % Expected term (years) 5.6 5.9 Risk-free rate 3.4 4.1 % Fair value of ordinary shares on grant date $ 1.70 3.44	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 $ 3.10 - $ 13.30 $ 10.50 - $ 32.90
Schedule of Stock Option Activity	The summary of activity under the plans as of June 30, 2023, and change during the six months ended June 30, 2023 is as follows: Schedule of Stock Option Activity Weighted Weighted average average remaining Aggregate Options Shares exercise price contractual term intrinsic value Outstanding as of December 31, 2022 288,912 1.14 7,750 Granted 169,309 5.23 Exercised — — Forfeited (7,111 ) 5.70 Expired (889 ) 5.70 Outstanding as of June 30, 2023 450,221 4.97 9.1 7,450 Exercisable as of June 30, 2023 174,650 7.17 8.6 7,450	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 1 178,356 $ 49.60 $ - - $ 830,250 Granted 2 249,650 $ 10.00 $ 0.52 - $ - Exercised - $ - $ - - $ - Forfeited (100,780 ) $ 54.60 $ 2.56 - $ - Expired (38,314 ) $ 63.70 $ - - $ - Outstanding as of December 31, 2022 288,912 $ 11.40 $ - 9.3 $ 7,750 Exercisable as of December 31, 2022 86,672 $ 14.60 $ - 8.7 $ 7,750 1 Equity structure was adjusted for all periods presented using the exchange ratio, 13.352 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 48,066 $ 9.40 - $ Granted 133,700 $ 62.10 - $ - Exercised (2,592 ) $ 9.40 - $ - Forfeited (818 ) $ 20.40 - $ - Outstanding as of December 31, 2021 178,356 $ 49.60 9.4 $ 830,250 Exercisable as of December 31, 2021 65,829 $ 37.80 9.3 $ 571,099

Revenue Recognition (Tables)

Revenue Recognition (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 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 For the three months ended June 30, 2023 Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Software-as-a-service $ 86,933 $ - $ 698,529 $ - $ 785,462 Fee revenue - - - 1,128,370 1,128,370 Services and other 218,638 1,124,887 - - 1,343,525 Total $ 305,571 $ 1,124,887 $ 698,529 $ 1,128,370 $ 3,257,357 For the three months ended June 30, 2022 Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Software-as-a-service $ 108,509 $ - $ 802,534 $ - $ 911,043 Fee revenue - - - - - Services and other - 840,212 - - 840,212 Total $ 108,509 $ 840,212 $ 802,534 $ - $ 1,751,255 For the six months ended June 30, 2023 Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Software-as-a-service $ 142,224 $ - $ 1,763,544 $ - $ 1,905,768 Fee revenue - - - 2,165,693 2,165,693 Services and other 443,123 2,133,164 - - 2,576,287 Total $ 585,347 $ 2,133,164 $ 1,763,544 $ 2,165,693 $ 6,647,748 For the six months ended June 30, 2022 Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Software-as-a-service $ 170,031 $ - $ 1,713,597 $ - $ 1,883,628 Fee revenue - - - - - Services and other - 1,763,962 - - 1,763,962 Total $ 170,031 $ 1,763,962 $ 1,713,597 $ - $ 3,647,590	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 $ 218,638 $ 1,124,887 $ - $ 239,488 $ 1,583,013 Over time 86,933 - 698,529 888,882 1,674,344 Total $ 305,571 $ 1,124,887 $ 698,529 $ 1,128,370 $ 3,257,357 For the three months ended June 30, 2022: Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Point in time $ - $ 840,212 $ - $ - $ 840,212 Over time 108,509 - 802,534 - $ 911,043 Total $ 108,509 $ 840,212 $ 802,534 $ - $ 1,751,255 For the six months ended June 30, 2023: Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Point in time $ 443,123 $ 2,133,164 $ - $ 671,026 $ 3,247,313 Over time 142,224 - 1,763,544 1,494,667 3,400,435 Total $ 585,347 $ 2,133,164 $ 1,763,544 $ 2,165,693 $ 6,647,748 For the six months ended June 30, 2022: Affiliate Marketing Services - U.S. Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Total Point in time $ - $ 1,763,961 $ - $ - $ 1,763,961 Over time 170,032 - 1,713,597 - $ 1,883,629 Total $ 170,032 $ 1,763,961 $ 1,713,597 $ - $ 3,647,590	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 six months ended June 30, 2023 is as follows: Schedule of Contract Assets Amount Balance as of December 31, 2022 $ 219,116 Labor costs expensed (493,871 ) Labor costs deferred 343,357 Balance as of June 30, 2023 $ 68,602	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	The Company’s assets and liabilities related to its contracts with customers were as follows: Schedule of Contract Assets and Liabilities June 30, 2023 December 31, 2022 Accounts receivable $ 1,360,528 $ 776,530 Unbilled revenue 195,234 47,000 Contract assets 68,602 219,116 Contract liabilities (5,633,004 ) (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 six months ended June 30, 2023 is as follows: Schedule of Contract Liabilities Amount Balance as of December 31, 2022 $ (2,166,451 ) Revenue recognized or reclassified 5,098,540 Deferred revenue (8,565,093 ) Balance as of June 30, 2023 $ (5,633,004 )	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)	6 Months Ended	12 Months Ended
	Jun. 30, 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 $ 305,571 $ 1,124,887 $ 698,529 $ 1,128,370 $ - $ 3,257,357 Cost of revenues 192,275 791,869 929,732 378,169 - 2,292,045 Loss from operations (2,072,433 ) (108,458 ) (301,345 ) (300,961 ) - (2,783,197 ) Loss from discontinued operations - - - - (149,000 ) (149,000 ) Net income (loss) $ (2,715,488 ) $ (135,848 ) $ (301,345 ) $ (139,477 ) $ (149,000 ) $ (3,441,158 ) For the three months ended June 30, 2022: Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total Revenue $ 108,509 $ 840,212 $ 802,534 $ - $ - $ 1,751,255 Cost of revenues 23,374 514,153 1,123,714 - - 1,661,241 Income (loss) from operations (3,149,607 ) (104,459 ) (385,666 ) - - (3,639,732 ) Loss from discontinued operations - - - - (1,147,654 ) (1,147,654 ) Net income (loss) $ (3,139,119 ) $ (138,493 ) $ (385,666 ) $ - $ (1,147,645 ) $ (4,810,932 ) For the six months ended June 30, 2023: Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total Revenue $ 585,347 $ 2,133,164 $ 1,763,544 $ 2,165,693 $ - $ 6,647,748 Cost of revenues 407,731 1,459,775 1,696,610 774,679 - 4,338,795 Loss from operations (4,093,441 ) (197,858 ) (91,834 ) (727,840 ) - (5,110,973 ) Loss from discontinued operations - - - - (294,000 ) (294,000 ) Net income (loss) $ (5,209,944 ) $ (253,728 ) $ (91,834 ) $ (415,398 ) $ (294,000 ) $ (6,264,904 ) For the six months ended June 30, 2022: Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total Revenue $ 170,031 $ 1,763,962 $ 1,713,597 $ - $ - $ 3,647,590 Cost of revenues 45,287 1,043,565 1,841,291 - - 2,930,143 Income (loss) from operations (5,372,255 ) (4,907,160 ) (288,776 ) - - (10,568,191 ) Loss from discontinued operations - - - - (1,255,654 ) (1,255,654 ) Net income (loss) $ (5,349,453 ) $ (4,961,578 ) $ (288,776 ) $ - $ (1,255,654 ) $ (11,855,461 )	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 and six months ended June 30, 2023 and 2022 are shown below: Schedule of Revenues by Country Three Months Ended June 30, 2023 Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total United States $ 305,571 $ - $ 698,529 $ 1,128,370 $ - $ 2,132,470 Rest of World - 1,124,887 - - - 1,124,887 Revenues $ 305,571 $ 1,124,887 $ 698,529 $ 1,128,370 $ - $ 3,257,357 Three Months Ended June 30, 2022 United States $ 108,509 $ - $ 802,534 $ - $ - $ 911,043 Rest of World - 840,212 - - - 840,212 Revenues $ 108,509 $ 840,212 $ 802,534 $ - $ - $ 1,751,255 Six Months Ended June 30, 2023 Affiliate Marketing Services - United States Affiliate Marketing Services - International Sports Gaming Client Services SportsHub Gaming Network Enterprise TEM Total United States $ 585,347 $ - $ 1,763,544 $ 2,165,693 $ - $ 4,514,584 Rest of World - 2,133,164 - - - 2,133,164 Revenues $ 585,347 $ 2,133,164 $ 1,763,544 $ 2,165,693 $ - $ 6,647,748 Six Months Ended June 30, 2022 United States $ 170,031 $ - $ 1,713,597 $ - $ - $ 1,883,628 Rest of World - 1,763,962 - - - 1,763,962 Revenues $ 170,031 $ 1,763,962 $ 1,713,597 $ - $ - $ 3,647,590	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 June 30, 2023 June 30, 2022 Customer A 15 % 2 % Customer B 13 % 41 % Customer C 10 % 21 % Percentage of consolidated revenues 10 % 21 %	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)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Summary Reconciliation of Discontinued Operations		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	The following table presents a reconciliation of the carrying amounts of major classes of assets and liabilities of the Company classified as discontinued operations as of June 30, 2023 (unaudited) and December 31, 2022: Schedule of Major Classes of Assets and Liabilities June 30, 2023 (Unaudited) December 31, 2022 Carrying amounts of major classes of assets included as part of discontinued operations: Current Assets Cash $ 301,000 $ 648,000 Accounts receivable, net of allowance 69,000 191,000 Prepaid expenses and other current assets 164,000 187,000 Equipment, net 3,000 5,000 Other Assets - 279,000 Total current assets $ 537,000 $ 1,310,000 June 30, 2023 (Unaudited) December 31, 2022 Carrying amounts of major classes of liability included as part of discontinued operations: Current Liabilities Accrued expenses $ 82,100 $ 374,879 Contract liabilities 3,000 2,000 Other current liabilities 736,397 838,274 Total current liabilities $ 821,497 $ 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
Summary Reconciliation of Discontinued Operations	Summary Reconciliation of Discontinued Operations Summary Reconciliation of Discontinued Operations Three months ended June 30, 2023 Three months ended June 30, 2022 Six months ended June 30, 2023 Six months ended June 30, 2022 Revenues $ - $ 936,830 $ - $ 1,869,830 Cost of Revenues (1,000 ) 509,175 7,000 1,044,175 Gross (Loss) Profit (1,000 ) 427,655 (7,000 ) 825,655 Operating Expenses Selling, general, and administrative expenses 149,000 345,293 278,000 843,293 Goodwill and intangible asset impairment expense - 1,224,671 - 1,224,671 Total operating expenses 149,000 1,569,964 278,000 2,067,964 Operating Loss (148,000 ) (1,142,309 ) (285,000 ) (1,242,309 ) Other Income and Expense - (5,345 ) (7,000 ) (12,345 ) Total other income and expense - (5,345 ) (7,000 ) (12,345 ) Loss Before Income Taxes (148,000 ) (1,147,654 ) (292,000 ) (1,254,654 ) Provision for income tax expenses 1,000 - 2,000 1,000 Loss from discontinued operations $ (149,000 ) $ (1,147,654 ) $ (294,000 ) (1,255,654 )

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 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 Three months ended June 30 Six months ended June 30 2023 2022 2023 2022 Net loss from continuing operations $ (3,292,158 ) $ (3,663,278 ) $ (5,970,904 ) $ (10,599,807 ) Less: deemed dividends on Series B preferred stock (48,633 ) - (48,633 ) - Less: dividends on series B preferred stock (699 ) (2,247 ) (1,648 ) (5,841 ) Net loss from continuing operations available to ordinary shareholders (3,341,490 ) (3,665,525 ) (6,021,185 ) (10,605,648 ) Net income (loss) from discontinued operations, net of tax, available to ordinary shareholders (149,000 ) (1,147,654 ) (294,000 ) (1,255,654 ) Net loss available to ordinary shareholders $ (3,490,490 ) $ (4,813,179 ) $ (6,315,185 ) $ (11,861,302 ) Basic and diluted weighted-average shares outstanding 2,813,900 2,361,974 2,813,900 2,361,974 Basic and diluted: Net loss from continuing operations per share $ (1.19 ) $ (1.55 ) $ (2.14 ) $ (4.49 ) Net income (loss) from discontinued operations per share (0.05 ) (0.49 ) (0.10 ) (0.53 ) Net loss per share $ (1.24 ) $ (2.04 ) $ (2.24 ) $ (5.02 )	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 2,488,477 1,430,031 Basic and diluted: Net loss from continuing operations per share $ (6.15 ) $ (23.95 ) Net income (loss) from discontinued operations per share 0.03 (15.51 ) Net loss per share $ (6.12 ) $ (39.46 )
Schedule of Computation of Diluted Shares Outstanding		Schedule of computation of diluted shares outstanding Schedule of Computation of Diluted Shares Outstanding 2022 2021 Stock options 288,912 178,357 Series A-1 preferred stock 6,630 5,474 Series B preferred stock 12,481 12,481 Earnout — 58,775 MTS warrants 8,333 8,333 Prefunded warrants 125,359 125,359 Regular warrants 266,667 266,667 Total 708,383 655,446
Schedule of Computation of Diluted Shares Outstanding	Schedule of computation of diluted shares outstanding Schedule of Computation of Diluted Shares Outstanding June 30, 2023 June 30, 2022 Stock options 450,221 175,005 Series A-1 preferred stock 7,130 5,881 Series B preferred stock 12,481 12,481 Advisory 63,687 - Prefunded warrants 125,359 - MTS warrants - 8,333 Purchase warrants 880,000 - Regular warrants 266,667 266,667 Total 1,805,545 468,367

Additional Balance Sheet Info_2

Additional Balance Sheet Information (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Intangible Assets	Intangible assets, net of accumulated amortization as of June 30, 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, June 30, 2023 Customer relationships 5 10 $ 2,643,000 $ 486,273 $ 2,156,727 Acquired technology 3 5 1,438,700 1,239,766 198,934 Tradenames 6 640,000 56,740 583,260 Internally developed software 5 973,283 371,966 601,317 Software in development N/A 264,626 - 264,626 $ 5,959,609 $ 2,154,745 $ 3,804,864 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 Goodwill	Goodwill as of June 30, 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 June 30, 2023 $ 381,000 $ 4,919,928 $ 1,615,167 $ 6,916,095	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)	6 Months Ended
	Jun. 30, 2023
Convertible Debenture And Warrant
Summary of Convertible Debenture Recorded at Fair value	The following provides a summary of the Convertible Debenture recorded at fair value as of June 30, 2023: Summary of Convertible Debenture Recorded at Fair value Principle amount of convertible debenture at issuance: $ 4,400,000 Less: Unamortized discount for warrants 1,027,450 Unamortized discount for OID 350,001 Accrued interest expense (130,192 ) Change in fair value (678,037 ) Balance of convertible debenture as of June 30, 2023: 3,830,778

Schedule of Cash and Restricted

Schedule of Cash and Restricted Cash (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Restricted Cash and Cash Equivalents Items [Line Items]
FDIC insured limit		$ 250,000
Total cash and restricted cash	$ 42,660,188	50,457,486	$ 5,022,037	$ 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 ($)	Jun. 30, 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	$ 2,365,789	$ 2,125,707	$ 1,404,022

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023 USD ($) shares	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) shares	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares	Apr. 23, 2023 ₪ / shares shares	Apr. 22, 2023 ₪ / shares shares	Dec. 22, 2022 $ / shares
Property, Plant and Equipment [Line Items]
Ownership interest			8.75%		8.25%
Share price | (per share)							₪ 0.60	₪ 0.06	$ 2.90
Common stock, shares outstanding | shares	2,688,541		2,688,541		2,688,541	2,236,615	26,881,244
Common stock, shares authorized | shares	9,290,000		9,290,000		9,290,000	9,290,000
FDIC insured limit					$ 250,000
Allowance for credit loss	$ 0		$ 0		0	$ 0
Investments						$ 200,000
Investment of company shares | shares						280,903
Depreciation	$ 5,387	$ 6,119	15,414	$ 12,790	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
Warrants shares | shares					8,333
Advertising and marketing expenses					$ 459,976
Total stock options | shares					288,912
Series B Preferred Stock [Member]
Property, Plant and Equipment [Line Items]
Warrants shares | shares					400,359
Dividend paid in shares | shares					12,481
Series A One [Member]
Property, Plant and Equipment [Line Items]
Dividend paid in shares | shares					6,630
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%
M And AA [Member]
Property, Plant and Equipment [Line Items]
Common stock, shares authorized | shares							9,290,000	92,900,000
Subsequent Event [Member]
Property, Plant and Equipment [Line Items]
Share price | ₪ / shares							₪ 0.60	₪ 0.06
Common stock, shares outstanding | shares							26,881,244
Subsequent Event [Member] | M And AA [Member]
Property, Plant and Equipment [Line Items]
Common stock, shares authorized | shares							9,290,000	92,900,000
MTS Merger [Member]
Property, Plant and Equipment [Line Items]
Ownership interest					86%

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)		3 Months Ended		6 Months Ended		12 Months Ended
	Jan. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Feb. 14, 2023	Feb. 13, 2023
Subsequent Event [Line Items]
Net loss from continuing operations		$ 3,292,158	$ 3,663,278	$ 5,970,904	$ 10,599,807	$ 15,303,402	$ 33,469,830
Net cash used in operating activities				11,991,510	$ 4,752,823	6,510,965	$ 5,854,995
Payments for loans	$ 3,250,000
Revolving promissory note						7,000,000			$ 7,000,000
Debt interest rate								8%
Debt discount rate								10%
Principal amount		$ 4,400,000		$ 4,400,000		$ 109,165		$ 4,400,000
Purchase price								$ 4,000,000
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 ($)				6 Months Ended		12 Months Ended
	Dec. 22, 2022	Dec. 22, 2022	Jul. 26, 2021	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2022
Asset Acquisition [Line Items]
Ordinary share price						$ 26.50
Ordinary shares issued to seller							$ 60,611
Cash paid to Seller					$ 441,523	$ 5,883,477
MTS Mergers [Member]
Asset Acquisition [Line Items]
Consideration in ordinary shares			$ 21,508,067
Purchase consideration			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
Purchase consideration						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]
Purchase consideration	$ 6,758,137	$ 6,758,137
Fair Value of Equity Consideration	1,370,287	1,370,287
Fair Value of Seller Platinum Line of Credit and Loan	5,387,850	5,387,850
Total Purchase Price	$ 6,758,137	$ 6,758,137
MTS Mergers [Member]
Asset Acquisition [Line Items]
MTS issued and outstanding ordinary shares immediately prior to Merger			$ 316,295
Ordinary share price			$ 68
MTS warrants and options fair value			$ 601,965

Schedule of Assumptions (Detail

Schedule of Assumptions (Details) - USD ($)		6 Months Ended	12 Months Ended
	Jul. 26, 2021	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected volatility				58.50%
Expected dividends			0%	0%
Number of shares, Beginning Balance		288,912	178,356	48,066
Weighted average exercise price, Beginning Balance		$ 1.14	$ 49.60	$ 9.40
Number of shares, granted		169,309		133,700
Weighted average exercise price, granted		$ 5.23		$ 62.10
Number of shares, exercised				(2,592)
Weighted average exercise price, exercised		$ 5.70		$ 9.40
Number of shares, forfeited		(7,111)		(818)
Weighted average exercise price, forfeited				$ 20.40
Number of shares, Ending Balance		450,221	288,912	178,356
Weighted average exercise price, Ending Balance		$ 4.97	$ 1.14	$ 49.60
Weighted average remaining contractual term		9 years 1 month 6 days		9 years 4 months 24 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value		$ 7,450	$ 7,750	$ 830,250
Number of shares, Exercisable		174,650		65,829
Weighted average exercise price, exercisable		$ 7.17		$ 37.80
Weighted average remaining contractual term, exercisable		8 years 7 months 6 days		9 years 3 months 18 days
Aggregate intrinsic value exercisable		$ 7,450		$ 571,099
$2.642 Strike Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of ordinary shares	$ 68
Exercise price	$ 26.40
Expected volatility	54.70%
Expected dividends	0%
Expected term (in years)	3 years
Risk-free rate	0.38%
Fair value per warrant	$ 44.91
Warrants	5,833
Fair value of ordinary shares	$ 261,965
$0 Strike Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of ordinary shares	$ 68
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	$ 68
Warrants	2,500
Fair value of ordinary shares	$ 170,000
$0 Strike Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of ordinary shares	$ 68
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	$ 68
Warrants	2,500
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 ($)	Dec. 22, 2022	Dec. 22, 2022	Jul. 26, 2021	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Intangible assets			$ 483,000
Goodwill				$ 6,916,095	$ 6,916,095	$ 3,511,167
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	$ 38,255,266
Restricted cash	10,604,004	10,604,004
Accounts receivable	186,712	186,712
Prepaid expenses and other current assets	1,916,932	1,916,932
Equipment	11,953	11,953
Other long-term assets	95,793	95,793
Intangible assets	2,390,000	2,390,000
Total Assets	53,460,660	53,460,660
Accrued expenses	284,345	284,345
Deferred revenue	3,574,285	3,574,285
Other current liabilities	47,657,117	47,657,117
Other long-term liabilities	106,705	106,705
Total liabilities	51,671,227	51,671,227
Net assets acquired, excluding goodwill	1,789,433	1,789,433
Goodwill	4,968,703	4,968,703
Purchase consideration for accounting acquiree	6,758,137	6,758,137
Deferred tax liabilities	$ 48,775	$ 48,775

Schedule of Fair Value Assumpti

Schedule of Fair Value Assumption Asset (Details) - USD ($)			12 Months Ended
	Dec. 22, 2022	Dec. 22, 2022	Dec. 31, 2021	Jun. 30, 2023	Dec. 31, 2022	Jul. 26, 2021
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets						$ 483,000
Weighted average useful life years					5 years
Goodwill			$ 3,511,167	$ 6,916,095	$ 6,916,095
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	$ 2,390,000
Cash	38,255,266	38,255,266
Accounts receivable	186,712	186,712
Prepaid expenses and other current assets	1,916,932	1,916,932
Total Assets	53,460,660	53,460,660
Accrued expenses	284,345	284,345
Total liabilities	51,671,227	51,671,227
Net assets acquired, excluding goodwill	1,789,433	1,789,433
Goodwill	4,968,703	4,968,703
Purchase consideration for accounting acquiree	6,758,137	6,758,137
Customer Relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets						$ 414,000
Weighted average useful life 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	$ 1,550,000
Weighted average useful life years	5 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] | Sports Hub Acquisition [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 640,000	$ 640,000
Weighted average useful life years	6 years	6 years
Technology-Based Intangible Assets [Member] | Sports Hub Acquisition [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 200,000	$ 200,000
Weighted average useful life years	5 years	5 years

Schedule of Business Acquisitio

Schedule of Business Acquisition Pro Forma Information (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
Revenues	$ 5,699,941	$ 12,108,434	$ 19,695,782
Loss from continuing operations	(11,617,505)	(28,420,775)	(90,132,215)
Less: dividends accrued on series B preferred stock	(5,841)		(782,887)
Net loss from continuing operations available to ordinary shareholders	(11,623,346)	(28,420,775)	(90,915,102)
Net income (loss) from discontinued operations, net of tax, available to ordinary shareholders	(1,255,654)	70,024	(49,000)
Net loss available to ordinary shareholders	$ (12,879,000)	$ (28,350,751)	$ (90,964,102)
Net loss from continuing operations per share	$ (4.92)	$ (11.40)	$ (63.60)
Net loss from discontinued operations per share	(0.53)
Net loss per share	$ (5.45)	$ (11.40)	$ (63.60)

Acquisitions (Details Narrative

Acquisitions (Details Narrative)				3 Months Ended				6 Months Ended		12 Months Ended
	Dec. 22, 2022 USD ($) $ / shares shares	Dec. 22, 2022 USD ($) $ / shares shares	Jul. 26, 2021 USD ($) $ / shares shares	Jun. 30, 2023 USD ($) shares	Mar. 31, 2023 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Jun. 30, 2023 USD ($) shares	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) $ / shares shares	Apr. 23, 2023 ₪ / shares shares	Apr. 22, 2023 ₪ / shares
Business Acquisition [Line Items]
Ownership interest								8.75%		8.25%
Investments				$ 200,000				$ 200,000		$ 200,000	$ 200,000
Stockholders equity other shares | shares	889,380	889,380
Share price | $ / shares											$ 26.50
Common stock, shares, outstanding | shares				2,688,541				2,688,541		2,688,541	2,236,615	26,881,244
Goodwill impairment										$ 1,515,000	$ 21,722,213
Transaction costs						$ 83,866			$ 83,866		5,468,201
Revenues				$ 3,257,357		1,751,255		$ 6,647,748	3,647,590
Net income loss				$ (3,441,158)	$ (2,823,746)	(4,810,932)	$ (7,044,529)	$ (6,264,904)	(11,855,461)	$ (15,303,402)	(55,644,135)
Asset Acquisition, Consideration Transferred											$ 6,886,523
Common stock, shares authorized | shares				9,290,000				9,290,000		9,290,000	9,290,000
Repayment of cash consideration											$ 130,000
Cash Acquired from Acquisition
Common stock, shares, issued | shares				2,688,541				2,688,541		2,688,541	2,236,615	26,881,244
Impairment of the customer relationship										$ 3,211,000
Debt purchase consideration	$ 5,387,850	$ 5,387,850
Share price | (per share)	$ 2.90	$ 2.90										₪ 0.60	₪ 0.06
Term loan	$ 1,267,199	$ 1,267,199		$ 3,464,698				$ 3,464,698		3,967,975
Line of credit	$ 4,120,651	$ 4,120,651
Amortization expense									$ 220,889	486,141	$ 1,324,900
Additional interest expense										94,685	$ 119,095
Sports Hub Acquisition [Member]
Business Acquisition [Line Items]
Revenues										951,194
Net income loss										$ 42,908
Sport Hub [Member]
Business Acquisition [Line Items]
Ordinary shares reserved | shares		23,714
Common Stock [Member]
Business Acquisition [Line Items]
Common stock, shares, outstanding | shares											58,775
Net income loss
Common stock, shares authorized | shares											60,611
Common stock, shares, issued | shares											60,611
Ordinary shares future issuance | shares		40,585
Common Stock [Member] | Sport Hub [Member]
Business Acquisition [Line Items]
Ordinary shares future issuance | shares		377,985
Shares held in escrow | shares		53,941
Ordinary shares reserved | shares		13,975
Common Stock [Member] | Sports Hub [Member]
Business Acquisition [Line Items]
Ordinary shares future issuance | shares		431,926
Warrant [Member] | Sport Hub [Member]
Business Acquisition [Line Items]
Ordinary shares future issuance | shares		2,896
Mer Telemanagement Solutions Ltd [Member]
Business Acquisition [Line Items]
Share price | $ / shares			$ 68
Common stock, shares, outstanding | shares			249,216
Preferred stock, shares outstanding | shares			67,078
Options and warrants outstanding | shares			10,833
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.
Investments			$ 6,000,000
Stockholders equity other shares | shares			369,287
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
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value											1,606,202
Payment of consideration											6,195,000
Four Cubed Acquisition Company LLC [Member]
Business Acquisition [Line Items]
Cash Acquired from Acquisition											311,523
Payments to Acquire Businesses, Net of Cash Acquired											$ 250,000
Sports Hub [Member] | Common Stock [Member]
Business Acquisition [Line Items]
Business acquisition, equity interest issued or issuable, number of shares | shares		472,513
Sports Hub Acquisition [Member]
Business Acquisition [Line Items]
Transaction costs										$ 83,866

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 ($)	6 Months Ended	12 Months Ended
	Jun. 30, 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	$ 5,959,609	$ 5,502,243	$ 6,185,376
Accumulated amortization	2,154,745	1,774,310	633,936
Intangible assets net	3,804,864	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	486,273	280,636	131,429
Intangible assets net	2,156,727	2,362,364	4,172,571
Technology-Based Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Cost net of impairment	1,438,700	1,437,050	1,214,000
Accumulated amortization	1,239,766	1,201,739	360,357
Intangible assets net	198,934	235,311	853,643
Software and Software Development Costs [Member]
Finite-Lived Intangible Assets [Line Items]
Cost net of impairment	973,283	749,147	654,022
Accumulated amortization	371,966	288,530	142,050
Intangible assets net	601,317	460,617	511,972
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Cost net of impairment	640,000	640,000
Accumulated amortization	56,740	3,405
Intangible assets net	583,260	636,595
Software Development [Member]
Finite-Lived Intangible Assets [Line Items]
Cost net of impairment	264,626	33,046	13,354
Accumulated amortization
Intangible assets net	$ 264,626	$ 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
Technology-Based Intangible Assets [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period	5 years	5 years
Acquired Technology [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted average amortization period		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 ($)	6 Months Ended	12 Months Ended
	Jun. 30, 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 June 30, 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 June 30, 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 June 30, 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 June 30, 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		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Impairment charges					$ 3,211,000
Amortization expense	$ 192,316	$ 271,771	$ 380,435	$ 570,213	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)	12 Months Ended
	Dec. 31, 2022 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Other Asset Impairment Charges	$ 1,515,000

Line of Credit (Details Narrati

Line of Credit (Details Narrative) - USD ($)		6 Months Ended		12 Months Ended
	Feb. 13, 2023	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
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		5,000,000		$ 4,120,651
Debt issuance costs		$ 7,500	$ 25,431
Revolving Credit Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Variable rate		8.75%
Convertible notes payable	$ 7,000,000
Line of credit facility, maturity date	Jan. 26, 2025
Debt issuance costs	$ 7,500

Schedule of Outstanding amount

Schedule of Outstanding amount Of debt (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 22, 2022
Debt Disclosure [Abstract]
2023	$ 515,152	$ 1,018,918
2024	1,066,714	1,066,808
2025	1,120,272	1,119,689
2026	700,256	700,256
2027	62,304	62,304
Long term debt	$ 3,464,698	$ 3,967,975	$ 1,267,199

Debt (Details Narrative)

Debt (Details Narrative) - USD ($)			6 Months Ended	12 Months Ended
	Jan. 31, 2022	Dec. 23, 2021	Jun. 30, 2023	Dec. 31, 2022	Feb. 14, 2023	Dec. 22, 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
Debt carry amount				549,225
Debt term loan				2,700,775
Debt periodic payment				620,173
Debt term loan amount			3,464,698	3,967,975		$ 1,267,199
Debt interest rate		12%
Four Cubed Acquisition Company LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt face amount			3,250,000
Debt term loan amount			2,393,691
Sports Hub Acquisition [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt term loan amount			1,071,007
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
Loan initiation fees	25,431			29,975
Debt term loan amount				$ 2,000,000
Debt interest rate				5.50%
Fixed monthly payment, consisting of principal and interest				$ 38,202
Debt instrument maturity date				Dec. 09, 2025
Term Loan Agreement [Member] | Four Cubed Acquisition Company LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payments for loans	$ 3,250,000
Debt interest rate	4%
Loan initiation fees	$ 25,431
Debt term loan			2,393,691
Debt periodic payment	$ 59,854		$ 632,599
Debt instrument maturity date	Jan. 31, 2027
Debt instrument periodic payment, description			In addition to customary non-financial covenants, the term loan requires FCAC to maintain a minimum quarterly debt service coverage ratio, defined as adjusted EBITDA divided by debt service (interest expense and mandatory debt principal repayment) of 1.20
Term Loan Agreement [Member] | Sports Hub Acquisition [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Loan initiation fees			$ 29,975
Debt carry amount			1,071,007
Debt periodic payment			409,745
Debt term loan amount			$ 2,000,000
Debt interest rate			5.50%
Debt instrument maturity date			Dec. 09, 2025
Monthly payment			$ 38,202

Convertible Preferred Stock (De

Convertible Preferred Stock (Details Narrative)								6 Months Ended	12 Months Ended
	Jul. 27, 2022	Dec. 23, 2021	Jul. 26, 2021 USD ($) $ / shares shares	Jul. 26, 2021 USD ($) $ / shares shares	Jul. 23, 2021 shares	Jun. 15, 2021 USD ($) shares	Dec. 23, 2020 USD ($) $ / shares shares	Jun. 30, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares
Debt instrument, convertible, conversion price | $ / shares			$ 16.46	$ 16.46
Debt instrument, interest rate during period		12%
Shares capital increased			9,290,000	9,290,000
Adjustments to additional paid in capital | $								$ 48,633
Incremental share adjustments to accumulated deficit and additional paid in capital								16,486
SharpLink Inc [Member]
Exchange ratio			13.352	13.352					13.352
Additional Paid-in Capital [Member]
Shares issued								7,129	6,630
Accrued in additional paid in capital | $								$ 326,142	$ 324,495
Series A 1 Preferred Stock [Member]
Sale of stock, number of shares issued in transaction										70,099
Preferred stock, shares authorized										5,474
Shares capital increased									6,630
Number of shares exchanged			123,096	123,096
Number of share exchange value | $				$ 70,099
Number of shares converted									12,481
Series A 1 Preferred Stock [Member] | MTS Merger [Member]
Number of shares converted				193,195
8% Redeemable convertible preferred stock [Member]
Temporary equity, par or stated value per share | $ / shares							$ 100
Series A Preferred Stock [Member]
Preferred stock, dividend rate, percentage							999%		9.99%
Temporary equity, par or stated value per share | $ / shares							$ 100
Debt instrument, convertible, conversion price | $ / shares							$ 22.80		$ 22.80
Shares capital increased			80,000	80,000
Series A-1 Preferred Stock [Member]
Preferred stock, dividend rate, percentage								9.99%	9.99%
Preferred stock par value | $ / shares								$ 0.20	$ 0.20	$ 0.20
Preferred stock, shares authorized								260,000	260,000	260,000
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	193,195
Shares, outstanding								7,130	6,630
Series B Preferred Stock [Member]
Preferred stock, dividend rate, percentage			9.99%	9.99%
Preferred stock par value | $ / shares								$ 0.20	$ 0.20	$ 0.20
Debt instrument, convertible, conversion price | $ / shares			$ 16.246	$ 16.246
Sale of stock, consideration received on transaction | $										$ 6,000,000
Debt instrument, interest rate during period	12%
Sale of stock, number of shares issued in transaction										369,287
Preferred stock, shares authorized								370,000	370,000	370,000
Preferred stock, liquidation preference per share | $ / shares			$ 16.246	$ 16.246
Debt instrument, convertible, conversion ratio			0.20	0.20
Shares capital increased			370,000	370,000					1,156
Number of share exchange value | $				$ 369,287
Series B Preferred Stock [Member] | MTS Merger [Member]
Number of shares converted				356,806
Convertible preferred stock, shares issued upon conversion			356,805	356,805
Shares, outstanding								12,481	12,481
Series B Preferred Stock [Member] | SharpLink Inc [Member]
Exchange ratio			13.352	13.352
Debt conversion, converted instrument, rate			86%
Series B Preferred Stock [Member] | Minimum [Member]
Debt instrument, convertible, conversion price | $ / shares			$ 2	$ 2
Series B Preferred Stock [Member] | Stock Holder [Member]
Preferred stock, liquidation preference per share | $ / shares			16.246	16.246
SeriesB Convertible Preferred Stock [Member]
Preferred stock par value | $ / shares			$ 0.10	$ 0.10
Preferred stock, shares authorized			276,582	276,582						12,481
Series A 1 Preferred Stock [Member]
Preferred stock par value | $ / shares			$ 0.20	$ 0.20
Shares capital increased			260,000	260,000
First Tranche [Member]
Stock dividends shares							900
Preferred stock, dividend rate, percentage							8%
Preferred stock par value | $ / shares							$ 0.10
Preferred stock convertible shares issuable							415,000
First Tranche [Member] | 8% Redeemable convertible preferred stock [Member]
Shares issued							200
Debt instrument, interest rate during period									12%
First Tranche [Member] | Series A Preferred Stock [Member]
Shares issued							200
Value issued | $							$ 2,000,000
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			800%	8%
First Tranche [Member] | Convertible Preferred Stock Of Eight Percentage [Member]
Stock dividends shares							900
Preferred stock, dividend rate, percentage							8%
Preferred stock par value | $ / shares							$ 0.10
Preferred stock convertible shares issuable							415,000
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					276,582	276,582
Number of shares exchanged			123,096	123,096
Second Tranche [Member] | Series A-1 Preferred Stock [Member]
Preferred stock par value | $ / shares			$ 0.10	$ 0.10
Debt instrument, convertible, conversion price | $ / shares			$ 16.246	$ 16.246
Debt instrument, interest rate during period	12%
Line of credit facility, commitment fee percentage						3%
Preferred stock, shares authorized			52,502	52,502
Preferred stock, liquidation preference per share | $ / shares			$ 16.246	$ 16.246
Number of share exchange value			70,099
Second Tranche [Member] | Series B Preferred Stock [Member]
Stock dividends shares							6,000,000
Sale of stock, consideration received on transaction | $						$ 6,000,000
Sale of stock, number of shares issued in transaction					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	12 Months Ended
	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%
Warrant Advisory Services [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value of ordinary shares	$ 23.60
Exercise price	$ 0.10
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	$ 32.50
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	$ 32.50
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	8,333
Beginning vested, shares	8,333
Issued and vested, outstanding
Issued and vested, vested
Acquired, outstanding		8,333
Acquired, vested		8,333
Converted to ordinary shares, outstanding
Converted to ordinary shares, vested
Ending outstanding, shares	8,333	8,333
Ending vested, shares	8,333	8,333
Prefunded Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Beginning outstanding, shares	125,359
Beginning vested, shares	125,359
Issued and vested, outstanding		125,359
Issued and vested, vested		125,359
Acquired, outstanding
Acquired, vested
Converted to ordinary shares, outstanding
Converted to ordinary shares, vested
Ending outstanding, shares	125,359	125,359
Ending vested, shares	125,359	125,359
Regular Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Beginning outstanding, shares	266,667
Beginning vested, shares
Issued and vested, outstanding		266,667
Issued and vested, vested
Acquired, outstanding
Acquired, vested
Converted to ordinary shares, outstanding
Converted to ordinary shares, vested
Ending outstanding, shares	266,667	266,667
Ending vested, shares

Warrants (Details Narrative)

Warrants (Details Narrative)			12 Months Ended
	Feb. 15, 2023 USD ($) $ / shares	Feb. 14, 2023 $ / shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares	Jun. 30, 2023 USD ($)	Jun. 14, 2023 shares	Nov. 19, 2021 USD ($)	Nov. 16, 2021 $ / shares shares	Jul. 26, 2021 $ / shares	Feb. 01, 2021 $ / shares shares
Warrant per share		$ 45		$ 6.30					$ 68
Ordinary shares exercisable | shares								141,308
Offering price per warrant								$ 37.50
Dividend rate			0%	0%
Additional paid in capital | $			$ 76,039,604	$ 72,101,783	$ 77,582,031
Class of warrant or right issued | shares						266,667
Measurement Input, Share Price [Member]
Warrants and rights outstanding, measurement input					2.98
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					4.53
Warrant [Member]
Warrant per share	$ 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]
Remaining 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]
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]
Warrant per share		$ 0.60
MTS [Member]
Warrant per share			$ 26.42
Ordinary shares exercisable | shares			5,833
Warrant Advisory Services [Member]
Purchase of warrants | shares										63,687
Warrant per share										$ 0.10
Ordinary shares exercisable | shares			85,033
Warrant's grant date fair value | $			$ 2,001,677
Dividend rate			0%
Warrants MTS [Member]
Warrant per share			$ 0
Ordinary shares exercisable | shares			2,500
Prefunded Warrants [Member]
Purchase of warrants | shares								125,359
Warrant per share								$ 0.01
Offering price per warrant								$ 37.40
Dividend rate			0%
Regular Warrants [Member]
Purchase of warrants | shares								266,667
Warrant per share								$ 45
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	$ 6.30
Date of a Going Public Transaction	Apr. 30, 2021
Pro-forma common shares outstanding at Going Public Transaction date | shares	5,207,700

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)	1 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	Dec. 31, 2021 USD ($) $ / shares shares	Apr. 23, 2023 ₪ / shares	Apr. 22, 2023 ₪ / shares	Dec. 22, 2022 $ / shares
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Interest rate			3%
Ordinary share | (per share)				₪ 0.60	₪ 0.06	$ 2.90
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	2.98	2.98
Measurement Input, Exercise Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	8.75	8.75
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	0	0
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	4.53	4.53
Measurement Input, Option Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	53	53
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant term	2 years 7 months 17 days
Series A 1 Preferred Stock [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Number of share exchange | shares			70,099
Commitment fee | $			$ 23,301,206
Ordinary share | $ / shares			$ 68
Series B Preferred Stock [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Number of share exchange | shares			369,287
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	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Expected volatility			58.50%
Expected dividends		0%	0%
Expected volatility minimum	53.60%
Expected volatility maximum	54.60%
Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Expected volatility		51.10%	51%
Expected dividends	0%
Expected term (years)	5 years 7 months 6 days	5 years 6 months	5 years 6 months
Risk free interest rate	3.40%	1.44%	0.79%
Fair value of ordinary shares on grant date		$ 3.10	$ 10.50
Expected stock price volatility	1.70%
Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Expected volatility		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		$ 13.30	$ 32.90
Expected stock price volatility	3.44%

Schedule of Stock Option Activi

Schedule of Stock Option Activity (Details) - USD ($)		6 Months Ended	12 Months Ended
		Jun. 30, 2023	Dec. 31, 2022		Dec. 31, 2021
Multiemployer Plan [Line Items]
Number of shares, Beginning Balance		288,912	178,356		48,066
Weighted average exercise price, Beginning Balance		$ 1.14	$ 49.60		$ 9.40
Number of shares, granted		169,309			133,700
Exercised					2,592
Weighted average exercise price, exercised					$ 20.40
Number of shares, forfeited		(7,111)			(818)
Weighted average exercise price, expired		$ 5.70
Weighted average exercise price, forfeited		$ 5.70			$ 9.40
Number of shares, Ending Balance		450,221	288,912		178,356
Weighted average remaining contractual term, outstanding		9 years 1 month 6 days			9 years 4 months 24 days
Aggregate intrinsic value, ending		$ 7,450	$ 7,750		$ 830,250
Number of shares, Exercisable		174,650			65,829
Aggregate intrinsic value, outstanding, beginning balance		$ 7,750	$ 830,250
Weighted average exercise price, granted		$ 5.23			$ 62.10
Number of shares, exercised					(2,592)
Number of shares, expired		(889)
Weighted average exercise price, Ending Balance		$ 4.97	$ 1.14		$ 49.60
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value		$ 7,450	$ 7,750		$ 830,250
Weighted average exercise price, exercisable		$ 7.17			$ 37.80
Weighted average remaining contractual term, exercisable		8 years 7 months 6 days			9 years 3 months 18 days
Aggregate intrinsic value exercisable		$ 7,450			$ 571,099
MTS Merger [Member]
Multiemployer Plan [Line Items]
Number of shares, Beginning Balance		288,912	178,356	[1]
Weighted average exercise price, Beginning Balance	[1]		$ 49.60
Weighted average grant date fair value, beginning				[1]
Aggregate intrinsic value, beginning	[1]		$ 830,250
Number of shares, granted			249,650
Weighted average exercise price, granted			$ 10
Weighted average grant date fair value, granted			$ 0.52
Exercised
Weighted average exercise price, exercised
Number of shares, forfeited			(100,780)
Weighted average exercise price, expired			$ 54.60
Weighted average grant date fair value, forfeited			$ 2.56
Expired			(38,314)
Weighted average exercise price, forfeited			$ 63.70
Number of shares, Ending Balance			288,912		178,356	[1]
Weighted average exercise price, ending			$ 11.40
Weighted average grant date fair value, ending						[1]
Weighted average remaining contractual term, outstanding			9 years 3 months 18 days
Aggregate intrinsic value, ending			$ 7,750
Number of shares, Exercisable			86,672
Weighted average exercise price, exercisable			$ 14.60
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, outstanding, beginning balance		$ 7,750
Number of shares, exercised
Weighted average exercise price, Ending Balance	[1]				$ 49.60
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, 13.352

Schedule of Stock Option Acti_2

Schedule of Stock Option Activity (Details) (Parenthetical)	Dec. 31, 2022	Jul. 26, 2021
SharpLink Inc [Member]
Exchange ratio	13.352	13.352

Stock Compensation (Details Nar

Stock Compensation (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Feb. 14, 2023	Jul. 26, 2021	Dec. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Option granted	169,309			133,700
Warrant exercise price				$ 6.30	$ 45	$ 68
Stock based compensation expense	$ 319,664	$ 2,245,526	$ 2,486,151	$ 1,656,674
Unamortized stock compensation expense	$ 945,153		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]
Amount of debt converted into shares to warrants, shares							40,000
Option granted				36,000
Warrant exercise price				$ 13.352
2021 Stock Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of ordinary shares authorized for issuance			543,663				233,663
Option granted			249,350	131,200
Number of ordinary shares with respect to which options may be granted thereunder to any eligible employee			114,000
Number of ordinary shares with respect to which options may be granted thereunder to any eligible employee vested				36,000
Number of Ordinary shares with respect to which options may be granted thereunder to any eligible employee deemed			78,000
Number of ordinary shares with respect to which options may be granted thereunder to any eligible employee deemed dividend expired			36,000
Expenses		$ 1,655,506

Schedule of Revenue Recognition

Schedule of Revenue Recognition (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Total	$ 3,257,357	$ 1,751,255	$ 6,647,748	$ 3,647,590	$ 7,288,029	$ 2,635,757
Total	3,257,357	1,751,255	6,647,748	3,647,590
Software Service [Member]
Disaggregation of Revenue [Line Items]
Total					2,493,685	2,635,737
Total	785,462	911,043	1,905,768	1,883,628
Fee Revenue [Member]
Disaggregation of Revenue [Line Items]
Total					951,196
Total	1,128,370		2,165,693
Services And Other [Member]
Disaggregation of Revenue [Line Items]
Total					3,843,148
Total	1,343,525	840,212	2,576,287	1,763,962
Affiliate Marketing Services US [Member]
Disaggregation of Revenue [Line Items]
Total	305,571	108,509	585,347	170,032	415,450	211,528
Total	305,571	108,509	585,347	170,031
Affiliate Marketing Services US [Member] | Software Service [Member]
Disaggregation of Revenue [Line Items]
Total					353,200	211,528
Total	86,933	108,509	142,224	170,031
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	218,638		443,123
Affiliate Marketing Services International [Member]
Disaggregation of Revenue [Line Items]
Total	1,124,887	840,212	2,133,164	1,763,961	3,427,698
Total	1,124,887	840,212	2,133,164	1,763,962
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	1,124,887	840,212	2,133,164	1,763,962
Sports Gaming Client Services [Member]
Disaggregation of Revenue [Line Items]
Total	698,529	802,534	1,763,544	1,713,597	2,493,685	2,424,229
Total	698,529	802,534	1,763,544	1,713,597
Sports Gaming Client Services [Member] | Software Service [Member]
Disaggregation of Revenue [Line Items]
Total					2,493,685	2,424,229
Total	698,529	802,534	1,763,544	1,713,597
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	1,128,370		2,165,693		951,196
Total	1,128,370		2,165,693
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	1,128,370		2,165,693
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		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Total	$ 3,257,357	$ 1,751,255	$ 6,647,748	$ 3,647,590	$ 7,288,029	$ 2,635,757
Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total	1,583,013	840,212	3,247,313	1,763,961	4,298,366
Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total	1,674,344	911,043	3,400,435	1,883,629	2,989,663	2,635,757
Affiliate Marketing Services US [Member]
Disaggregation of Revenue [Line Items]
Total	305,571	108,509	585,347	170,032	415,450	211,528
Affiliate Marketing Services US [Member] | Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total	218,638		443,123		62,250
Affiliate Marketing Services US [Member] | Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total	86,933	108,509	142,224	170,032	353,200	211,528
Affiliate Marketing Services International [Member]
Disaggregation of Revenue [Line Items]
Total	1,124,887	840,212	2,133,164	1,763,961	3,427,698
Affiliate Marketing Services International [Member] | Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total	1,124,887	840,212	2,133,164	1,763,961	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	698,529	802,534	1,763,544	1,713,597	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	698,529	802,534	1,763,544	1,713,597	2,493,685	2,424,229
Sports Hub Gaming Network [Member]
Disaggregation of Revenue [Line Items]
Total	1,128,370		2,165,693		951,196
Sports Hub Gaming Network [Member] | Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total	239,488		671,026		808,418
Sports Hub Gaming Network [Member] | Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total	$ 888,882		$ 1,494,667		$ 142,778

Schedule of Contract Assets (De

Schedule of Contract Assets (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Balance as of December 31, 2022	$ 219,116	$ 147,913
Labor costs expensed	(493,871)	(483,524)
Labor costs deferred	343,357	554,727
Balance as of June 30, 2023	$ 68,602	$ 219,116

Schedule of Contract Assets and

Schedule of Contract Assets and Liabilities (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Accounts receivable	$ 1,360,528	$ 776,530	$ 793,795
Unbilled revenue	195,234	47,000	162,760
Contract assets	68,602	219,116	147,913
Contract liabilities	(5,633,004)	(2,166,451)	$ (308,058)
Contract assets	$ 68,602	$ 219,116

Schedule of Contract Liabilitie

Schedule of Contract Liabilities (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 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	5,098,540	2,846,755
Deferred revenue	(8,565,093)	(1,130,863)
Ending balance		(2,166,451)
Balance as of December 31, 2022	(2,166,451)	(308,058)
Balance as of June 30, 2023	$ (5,633,004)	$ (2,166,451)

Revenue Recognition (Details Na

Revenue Recognition (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Contracted but unsatisfied performance obligations	$ 643,564		$ 643,564		$ 850,000	$ 3,246,000
Revenues	$ 3,257,357	$ 1,751,255	$ 6,647,748	$ 3,647,590
Revenue Benchmark [Member] | Two Customer [Member] | Customer Concentration Risk [Member]
Disaggregation of Revenue [Line Items]
Concentration risk, percentage					45%
Revenues					$ 572,621
Revenue Benchmark [Member] | Three Customer [Member] | Customer Concentration Risk [Member]
Disaggregation of Revenue [Line Items]
Concentration risk, percentage			39%	60%		49%
Revenues			$ 780,637	$ 621,161		$ 456,460

Schedule of Summarized Financia

Schedule of Summarized Financial Information for the Company’s Reportable Segments (Details) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Revenue	$ 3,257,357		$ 1,751,255		$ 6,647,748	$ 3,647,590	$ 7,288,029	$ 2,635,757
Cost of revenues	2,292,045		1,661,241		4,338,795	2,930,143	6,154,434	2,935,119
Income (loss) from operations	(2,783,197)		(3,639,732)		(5,110,973)	(10,568,191)	(15,476,517)	(33,494,714)
Loss from discontinued operations	(149,000)		(1,147,654)		(294,000)	(1,255,654)	70,024	(22,174,305)
Net income (loss)	(3,441,158)	$ (2,823,746)	(4,810,932)	$ (7,044,529)	(6,264,904)	(11,855,461)	(15,303,402)	(55,644,135)
Income (loss) from operations	(3,292,158)		(3,663,278)		(5,970,904)	(10,599,807)	(15,303,402)	(33,469,830)
Affiliate Marketing Services US [Member]
Finite-Lived Intangible Assets [Line Items]
Revenue	305,571		108,509		585,347	170,032	415,450	211,528
Cost of revenues							141,736	64,070
Income (loss) from operations							(9,471,593)
Loss from discontinued operations
Net income (loss)							(9,183,309)	(32,774,152)
Income (loss) from operations								(32,773,402)
Affiliate Marketing Services International [Member]
Finite-Lived Intangible Assets [Line Items]
Revenue	1,124,887		840,212		2,133,164	1,763,961	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)
Income (loss) from operations
Sports Gaming Client Services [Member]
Finite-Lived Intangible Assets [Line Items]
Revenue	698,529		802,534		1,763,544	1,713,597	2,493,685	2,424,229
Cost of revenues							3,119,178	2,871,049
Income (loss) from operations							(1,027,484)
Loss from discontinued operations
Net income (loss)							(1,027,484)	(696,427)
Income (loss) from operations								(696,428)
Sports Hub Gaming Network [Member]
Finite-Lived Intangible Assets [Line Items]
Revenue	$ 1,128,370				$ 2,165,693		951,196
Cost of revenues							765,965
Income (loss) from operations							48,912
Loss from discontinued operations
Net income (loss)							42,908
Income (loss) from operations
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)
Income (loss) from operations

Schedule of Revenue by Country

Schedule of Revenue by Country (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 3,257,357	$ 1,751,255	$ 6,647,748	$ 3,647,590	$ 7,288,029	$ 2,635,757
Affiliate Marketing Services United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	305,571	108,509	585,347	170,031	415,450	211,528
Affiliate Marketing Services International [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	1,124,887	840,212	2,133,164	1,763,962	3,427,698
Sports Gaming Client Services [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	698,529	802,534	1,763,544	1,713,597	2,493,685	2,424,229
Sports Hub Gaming Network [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	1,128,370		2,165,693		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]	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022		Dec. 31, 2021
Customerr A [Member]
Revenue, Major Customer [Line Items]
Revenue	15%	2%	35%		15%
Customer B [Member]
Revenue, Major Customer [Line Items]
Revenue	13%	41%	10%		10%
Customer C [Member]
Revenue, Major Customer [Line Items]
Revenue	10%	21%		[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 Liabilities	(6,206)
Net deferred tax assets		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		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 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)	$ 6,408	$ 700	$ 37,149	$ 700	$ 11,366	$ 4,171

Schedule of Effective Tax Rate

Schedule of Effective Tax Rate (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 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			0.31%	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)	$ 6,408	$ 700	$ 37,149	$ 700	$ 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 ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 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	0.31%	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		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 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	$ 3,257,357	$ 1,751,255	$ 6,647,748	$ 3,647,590
Gross profit	965,312	90,014	2,308,953	717,447		(299,362)
Operating Expenses
Selling, general, and administrative expenses	3,748,509	3,729,746	7,419,926	6,559,638		9,894,146
Goodwill and intangible asset impairment expense				4,726,000
Operating loss	(2,783,197)	(3,639,732)	(5,110,973)	(10,568,191)	(15,476,517)	(33,494,714)
Other Income and Expense	(76,644)		(76,644)
Total other income and expense	(502,553)	(22,846)	(822,782)	(30,916)		29,055
Net loss before income taxes	(3,285,750)	(3,662,578)	(5,933,755)	(10,599,107)		(33,465,659)
Provision for income tax expenses	6,408	700	37,149	700	11,366	4,171
Loss from discontinued operations	(149,000)	(1,147,654)	(294,000)	(1,255,654)	$ 70,024	$ (22,174,305)
Discontinued Operations [Member]
Revenues		936,830		1,869,830
Cost of Revenues	(1,000)	509,175	7,000	1,044,175
Gross profit	(1,000)	427,655	(7,000)	825,655
Operating Expenses
Selling, general, and administrative expenses	149,000	345,293	278,000	843,293
Goodwill and intangible asset impairment expense		1,224,671		1,224,671
Total operating expenses	149,000	1,569,964	278,000	2,067,964
Operating loss	(148,000)	(1,142,309)	(285,000)	(1,242,309)
Other Income and Expense		(5,345)	(7,000)	(12,345)
Total other income and expense		(5,345)	(7,000)	(12,345)
Net loss before income taxes	(148,000)	(1,147,654)	(292,000)	(1,254,654)
Provision for income tax expenses	1,000		2,000	1,000
Loss from discontinued operations	$ (149,000)	$ (1,147,654)	$ (294,000)	$ (1,255,654)

Schedule of Major Classes of As

Schedule of Major Classes of Assets and Liabilities (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Current Assets
Cash	$ 31,874,620	$ 39,324,529	$ 5,022,037	$ 6,065,461
Restricted cash	10,785,568	11,132,957
Accounts receivable, net of allowance	1,360,528	776,530		956,555
Equipment, net	55,782	60,218		55,105
Total current assets	48,660,078	53,910,565		9,488,434
Non-current assets
Intangibles and goodwill	3,804,864	3,727,933		5,551,540
Current Liabilities
Contract liabilities	5,633,004	2,166,451		308,058
Total current liabilities	59,044,621	58,911,033		5,860,555
Discontinued Operations [Member]
Current Assets
Cash	301,000	648,000		690,181
Restricted cash				1,025,029
Accounts receivable, net of allowance	69,000	191,000		137,405
Prepaid expenses and other current assets	164,000	187,000		248,594
Equipment, net	3,000	5,000
Other Assets		279,000
Total current assets	537,000	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	82,100	374,879		1,902,477
Contract liabilities	3,000	2,000		896,933
Other current liabilities	736,397	838,274		534,323
Total current liabilities	$ 821,497	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 ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 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	$ (53,000)	$ 818,355	533,133	(215,879)
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		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Less: dividends on series B preferred stock	$ (3,292,158)	$ (3,663,278)	$ (5,970,904)	$ (10,599,807)	$ (15,303,402)	$ (33,469,830)
Net loss from continuing operations available to ordinary shareholders	(3,341,490)	(3,665,525)	(6,021,185)	(10,605,648)	(15,312,264)	(34,250,214)
Net income (loss) from discontinued operations, net of tax, available to ordinary shareholders	(149,000)	(1,147,654)	(294,000)	(1,255,654)	70,024	(22,174,305)
Net loss available to ordinary shareholders	$ (3,490,490)	$ (4,813,179)	$ (6,315,185)	$ (11,861,302)	$ (15,242,240)	$ (56,424,519)
Weighted average shares outstanding, Basic	2,813,900	2,361,974	2,813,900	2,361,974	2,488,477	1,430,031
Basic and diluted:
Net loss from continuing operations per share, basic	$ (1.19)	$ (1.55)	$ (2.14)	$ (4.49)	$ (6.15)	$ (23.95)
Net income (loss) from discontinued operations per share					0.03	(15.51)
Net loss per share, basic	$ (1.24)	$ (2.04)	$ (2.24)	$ (5.02)	$ (6.12)	$ (39.46)
Weighted average shares outstanding, diluted	2,813,900	2,361,974	2,813,900	2,361,974		1,430,031
Net loss from continuing operations per share, diluted	$ (1.19)	$ (1.55)	$ (2.14)	$ (4.49)		$ (23.95)
Net loss from discontinued operations per share, basic	(0.05)	(0.49)	(0.10)	(0.53)		(15.51)
Net loss from discontinued operations per share, diluted	(0.05)	(0.49)	(0.10)	(0.53)		(15.51)
Net loss per share, diluted	$ (1.24)	$ (2.04)	$ (2.24)	$ (5.02)		$ (39.46)
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	$ (48,633)		$ (48,633)
Less: dividends on series B preferred stock					$ (8,862)	$ (315,632)
Preferred Stock [Member] | Series B Preferred Stock One [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Less: dividends on series B preferred stock	$ (699)	$ (2,247)	$ (1,648)	$ (5,841)

Schedule of Computation of Dilu

Schedule of Computation of Diluted Shares Outstanding (Details) - shares	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Total	1,805,545	468,367	708,383	655,446
Equity Option [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Total	450,221	175,005
Series A-1 Preferred Stock [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Total	7,130	5,881
Series B Preferred Stock [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Total	12,481	12,481
Advisory [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Total	63,687
Predunded Warrants [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Total	125,359
MTS Warrants [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Total		8,333
Purchase Warrants [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Total	880,000
Regular Warrants [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Total	266,667	266,667
Stock Options [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Total			288,912	178,357
Preferred Stock [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Total				58,775
Preferred Stock [Member] | Series A-1 Preferred Stock [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Total			6,630	5,474
Preferred Stock [Member] | Series B Preferred Stock [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Total			12,481	12,481
MTS Warrants [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Total			8,333	8,333
Predunded Warrants [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Total			125,359	125,359
Regular Warrants [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Total			266,667	266,667

Net Loss Per Share (Details Nar

Net Loss Per Share (Details Narrative)	Dec. 31, 2022	Jul. 26, 2021
SharpLink Inc [Member]
Exchange ratio	13.352	13.352

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)		6 Months Ended		12 Months Ended
	Dec. 20, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Feb. 28, 2023	Dec. 21, 2022
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%.
Rent expense				$ 38,400	$ 38,400
Rent expense		$ 19,200	$ 19,200
Board of Directors Chairman [Member]
Related party costs		$ 486,111	$ 514,764	$ 1,198,710	$ 728,986
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)	Feb. 15, 2023 USD ($) $ / shares shares	Jan. 20, 2023	Jun. 30, 2023 USD ($) shares	May 23, 2023 USD ($)	Apr. 23, 2023 ₪ / shares shares	Apr. 22, 2023 ₪ / shares shares	Apr. 03, 2023 USD ($)	Mar. 31, 2023 USD ($)	Mar. 10, 2023 USD ($)	Feb. 14, 2023 USD ($) $ / shares	Feb. 13, 2023 USD ($)	Dec. 31, 2022 USD ($) shares	Dec. 22, 2022 USD ($) $ / shares	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($) $ / shares shares	Jul. 26, 2021 $ / shares	Dec. 31, 2020 USD ($)	[1]
Subsequent Event [Line Items]
Long-term debt			$ 3,464,698									$ 3,967,975	$ 1,267,199
Aggregate principal amount			$ 4,400,000							$ 4,400,000		109,165
Class of warrant exercise price | $ / shares										$ 45						$ 6.30	$ 68
FDIC insured limit												$ 250,000
Share price | (per share)					₪ 0.60	₪ 0.06							$ 2.90
Common stock, shares outstanding | shares			2,688,541		26,881,244							2,688,541				2,236,615
Common stock, shares authorized | shares			9,290,000									9,290,000				9,290,000
Stockholders equity			$ (1,784,494)					$ 1,489,034				$ 2,986,517		$ 4,581,521	$ 7,527,612	$ 14,191,456		$ 1,355,511
Accumulated deficit			(79,879,178)									$ (73,565,641)				$ (58,332,263)
Nasdaq Stock Market [Member]
Subsequent Event [Line Items]
Stockholders equity			1,489,034	$ 2,500,000				1,489,034
Accumulated deficit			$ 1,784,494					$ 1,784,494
M And AA [Member]
Subsequent Event [Line Items]
Common stock, shares authorized | shares					9,290,000	92,900,000
Warrant [Member]
Subsequent Event [Line Items]
Class of warrant exercise price | $ / shares	$ 4.0704
Original issue underlying excess rate	19.99%
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 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
Aggregate principal amount										$ 4,400,000
Purchase of warrant | shares	880,000
Class of warrant exercise price | $ / shares	$ 8.75
Original issue underlying excess rate	9.99%
Share price | ₪ / shares					₪ 0.60	₪ 0.06
Common stock, shares outstanding | shares					26,881,244
Subsequent Event [Member] | M And AA [Member]
Subsequent Event [Line Items]
Common stock, shares authorized | shares					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
[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.

Basis of Presentation (Details

Basis of Presentation (Details Narrative)		6 Months Ended	12 Months Ended
	Jul. 26, 2021	Jun. 30, 2023 shares	Dec. 31, 2022 shares	Apr. 23, 2023 ₪ / shares shares	Apr. 22, 2023 ₪ / shares shares	Dec. 22, 2022 $ / shares	Dec. 31, 2021 shares
Restructuring Cost and Reserve [Line Items]
Variable interest rate		8.75%	8.25%
Share price | (per share)				₪ 0.60	₪ 0.06	$ 2.90
Common stock, shares issued		2,688,541	2,688,541	26,881,244			2,236,615
Common stock, shares outstanding		2,688,541	2,688,541	26,881,244			2,236,615
Common Stock, Shares Authorized		9,290,000	9,290,000				9,290,000
M And AA [Member]
Restructuring Cost and Reserve [Line Items]
Common Stock, Shares Authorized				9,290,000	92,900,000
Mer Telemanagement Solutions Ltd [Member]
Restructuring Cost and Reserve [Line Items]
Variable interest rate	86%

Schedule of Debt (Details)

Schedule of Debt (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 22, 2022	Dec. 31, 2021
Term loan	$ 3,464,698	$ 3,967,975	$ 1,267,199
Less unamortized debt issuance costs	13,527
Less current portion	1,042,436
Long-term debt	2,408,735	$ 2,931,698
Sports Hub Acquisition [Member]
Term loan	1,071,007
Four Cubed Acquisition Company LLC [Member]
Term loan	$ 2,393,691

Schedule of Debt (Details) (Par

Schedule of Debt (Details) (Paranthetical) - USD ($)	Jun. 30, 2023	Feb. 14, 2023	Dec. 31, 2022
Debt face amount	$ 4,400,000	$ 4,400,000	$ 109,165
Sports Hub Acquition [Member]
Debt face amount	2,000,000
Four Cubed Acquisition Company LLC [Member]
Debt face amount	$ 3,250,000

Schedule of Outstanding Amoun_2

Schedule of Outstanding Amount of Debt (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 22, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
For the remaining six months ended December 31, 2023	$ 515,152	$ 1,018,918
2024	1,066,714	1,066,808
2025	1,120,272	1,119,689
2026	700,256	700,256
2027	62,304	62,304
Long term debt	$ 3,464,698	$ 3,967,975	$ 1,267,199

Additional Balance Sheet Info_3

Additional Balance Sheet Information (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated depreciation	$ 116,148		$ 116,148		$ 100,733
Depreciation expense	5,387	$ 6,119	15,414	$ 12,790	25,345	$ 28,891
Amortization expense	$ 192,316	$ 271,771	$ 380,435	$ 570,213	$ 1,140,472	$ 241,253

Summary of Convertible Debentur

Summary of Convertible Debenture Recorded at Fair value (Details) - USD ($)	Jun. 30, 2023	Feb. 14, 2023	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Principal amount	$ 4,400,000	$ 4,400,000	$ 109,165
Unamortized discount for warrants	1,027,450
Unamortized discount for OID	350,001
Accrued interest expense	(130,192)		0
Balance of convertible debenture as of June 30, 2023:	3,830,778
Changes Measurement [Member]
Short-Term Debt [Line Items]
Change in fair value	$ (678,037)

Schedule of Consolidated Financ

Schedule of Consolidated Financial Assets and Liabilities Measured at Fair Value (Details)	Jun. 30, 2023 USD ($)
Warrant [Member]
Short-Term Debt [Line Items]
Total	$ 1,174,229
Fair Value, Inputs, Level 1 [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Total
Fair Value, Inputs, Level 2 [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Total
Fair Value, Inputs, Level 3 [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Total	1,174,229
Convertible Debt [Member]
Short-Term Debt [Line Items]
Total	3,830,778
Convertible Debt [Member] | Fair Value, Inputs, Level 1 [Member]
Short-Term Debt [Line Items]
Total
Convertible Debt [Member] | Fair Value, Inputs, Level 2 [Member]
Short-Term Debt [Line Items]
Total
Convertible Debt [Member] | Fair Value, Inputs, Level 3 [Member]
Short-Term Debt [Line Items]
Total	$ 3,830,778

Significant Unobservable Inputs

Significant Unobservable Inputs (level 3) and Related Expenses and Losses (Details) - USD ($)	5 Months Ended	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Platform Operator, Crypto-Asset [Line Items]
Fair Value, December 31, 2022
Issuance of convertible debenture			$ 3,250,000
Accretion for discount for OID	$ 50,000
Fair Value, June 30, 2023	3,830,778	3,830,778
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		146,778
Accretion for discount for OID		50,000
Interest expense		130,192
Change in fair value		678,037
Fair Value, June 30, 2023	$ 3,830,778	$ 3,830,778

Schedule of CCC Spreads (Detail

Schedule of CCC Spreads (Details) - Measurement Input, Credit Spread [Member]	6 Months Ended
	Jun. 30, 2023
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Issuance February 14, 2023	4.13%
Fair Value June 30, 2023	2.21%

Schedule of Warrant Activity (D

Schedule of Warrant Activity (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Convertible Debenture And Warrant
Number of shares outstanding beginning	455,713
Weighted average exercise price per share beginning	$ 0.39
Weighted average Remaining life years	3 years 10 months 24 days	2 years 11 months 23 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	5 months 23 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	5 months 23 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 18 days
Number of shares outstanding ending	1,335,713	455,713
Weighted average exercise price per share ending	$ 2.84	$ 0.39

Schedule of Companies Reportabl

Schedule of Companies Reportable Segments (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenue	$ 3,257,357	$ 1,751,255	$ 6,647,748	$ 3,647,590	$ 7,288,029	$ 2,635,757
Cost of revenues	2,292,045	1,661,241	4,338,795	2,930,143	6,154,434	2,935,119
Income (loss) from operations	(2,783,197)	(3,639,732)	(5,110,973)	(10,568,191)	(15,476,517)	(33,494,714)
Loss from discontinued operations	(149,000)	(1,147,654)	(294,000)	(1,255,654)	70,024	(22,174,305)
Net income (loss)	(3,441,158)	(4,810,932)	(6,264,904)	(11,855,461)		(55,644,135)
Affiliate Marketing Services United States [Member]
Revenue	305,571	108,509	585,347	170,031	415,450	211,528
Cost of revenues	192,275	23,374	407,731	45,287
Income (loss) from operations	(2,072,433)	(3,149,607)	(4,093,441)	(5,372,255)
Loss from discontinued operations
Net income (loss)	(2,715,488)	(3,139,119)	(5,209,944)	(5,349,453)
Affiliate Marketing Services International [Member]
Revenue	1,124,887	840,212	2,133,164	1,763,962	3,427,698
Cost of revenues	791,869	514,153	1,459,775	1,043,565
Income (loss) from operations	(108,458)	(104,459)	(197,858)	(4,907,160)
Loss from discontinued operations
Net income (loss)	(135,848)	(138,493)	(253,728)	(4,961,578)
Sports Gaming Client Services [Member]
Revenue	698,529	802,534	1,763,544	1,713,597	2,493,685	2,424,229
Cost of revenues	929,732	1,123,714	1,696,610	1,841,291
Income (loss) from operations	(301,345)	(385,666)	(91,834)	(288,776)
Loss from discontinued operations
Net income (loss)	(301,345)	(385,666)	(91,834)	(288,776)
Sports Hub Gaming Network [Member]
Revenue	1,128,370		2,165,693		951,196
Cost of revenues	378,169		774,679
Income (loss) from operations	(300,961)		(727,840)
Loss from discontinued operations
Net income (loss)	(139,477)		(415,398)
Enterprise TEM [Member]
Revenue
Cost of revenues
Income (loss) from operations
Loss from discontinued operations	(149,000)	(1,147,654)	(294,000)	(1,255,654)
Net income (loss)	$ (149,000)	$ (1,147,645)	$ (294,000)	$ (1,255,654)

Schedule of Revenues by Country

Schedule of Revenues by Country (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Revenues	$ 3,257,357	$ 1,751,255	$ 6,647,748	$ 3,647,590
Affiliate Marketing Services United States [Member]
Revenues	305,571	108,509	585,347	170,031
Affiliate Marketing Services International [Member]
Revenues	1,124,887	840,212	2,133,164	1,763,962
Sports Gaming Client Services [Member]
Revenues	698,529	802,534	1,763,544	1,713,597
Sports Hub Gaming Network [Member]
Revenues	1,128,370		2,165,693
Enterprise TEM [Member]
Revenues
UNITED STATES
Revenues	2,132,470	911,043	4,514,584	1,883,628
UNITED STATES | Affiliate Marketing Services United States [Member]
Revenues	305,571	108,509	585,347	170,031
UNITED STATES | Affiliate Marketing Services International [Member]
Revenues
UNITED STATES | Sports Gaming Client Services [Member]
Revenues	698,529	802,534	1,763,544	1,713,597
UNITED STATES | Sports Hub Gaming Network [Member]
Revenues	1,128,370		2,165,693
UNITED STATES | Enterprise TEM [Member]
Revenues
Rest Of World [Member]
Revenues	1,124,887	840,212	2,133,164	1,763,962
Rest Of World [Member] | Affiliate Marketing Services United States [Member]
Revenues
Rest Of World [Member] | Affiliate Marketing Services International [Member]
Revenues	1,124,887	840,212	2,133,164	1,763,962
Rest Of World [Member] | Sports Gaming Client Services [Member]
Revenues
Rest Of World [Member] | Sports Hub Gaming Network [Member]
Revenues
Rest Of World [Member] | Enterprise TEM [Member]
Revenues

Schedule of Percentage of Con_2

Schedule of Percentage of Consolidated Revenues Derived from Large Customers (Details) - Customer Concentration Risk [Member] - Revenue Benchmark [Member]	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022		Dec. 31, 2021
Customerr A [Member]
Product Information [Line Items]
Percentage of consolidated revenues	15%	2%	35%		15%
Customer B [Member]
Product Information [Line Items]
Percentage of consolidated revenues	13%	41%	10%		10%
Customer C [Member]
Product Information [Line Items]
Percentage of consolidated revenues	10%	21%		[1]	10%
[1]Revenue from customer was less than 10% for the years ended December 31, 2022 and 2021.

Schedule of Revenue Recognize_2

Schedule of Revenue Recognized Point in Time and Over Time (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Total	$ 3,257,357	$ 1,751,255	$ 6,647,748	$ 3,647,590	$ 7,288,029	$ 2,635,757
Transferred at Point in Time [Member]
Finite-Lived Intangible Assets [Line Items]
Total	1,583,013	840,212	3,247,313	1,763,961	4,298,366
Transferred over Time [Member]
Finite-Lived Intangible Assets [Line Items]
Total	1,674,344	911,043	3,400,435	1,883,629	2,989,663	2,635,757
Affiliate Marketing Services US [Member]
Finite-Lived Intangible Assets [Line Items]
Total	305,571	108,509	585,347	170,032	415,450	211,528
Affiliate Marketing Services US [Member] | Transferred at Point in Time [Member]
Finite-Lived Intangible Assets [Line Items]
Total	218,638		443,123		62,250
Affiliate Marketing Services US [Member] | Transferred over Time [Member]
Finite-Lived Intangible Assets [Line Items]
Total	86,933	108,509	142,224	170,032	353,200	211,528
Affiliate Marketing Services International [Member]
Finite-Lived Intangible Assets [Line Items]
Total	1,124,887	840,212	2,133,164	1,763,961	3,427,698
Affiliate Marketing Services International [Member] | Transferred at Point in Time [Member]
Finite-Lived Intangible Assets [Line Items]
Total	1,124,887	840,212	2,133,164	1,763,961	3,427,698
Affiliate Marketing Services International [Member] | Transferred over Time [Member]
Finite-Lived Intangible Assets [Line Items]
Total
Sports Gaming Client Services [Member]
Finite-Lived Intangible Assets [Line Items]
Total	698,529	802,534	1,763,544	1,713,597	2,493,685	2,424,229
Sports Gaming Client Services [Member] | Transferred at Point in Time [Member]
Finite-Lived Intangible Assets [Line Items]
Total
Sports Gaming Client Services [Member] | Transferred over Time [Member]
Finite-Lived Intangible Assets [Line Items]
Total	698,529	802,534	1,763,544	1,713,597	2,493,685	2,424,229
Sports Hub Gaming Network [Member]
Finite-Lived Intangible Assets [Line Items]
Total	1,128,370		2,165,693		951,196
Sports Hub Gaming Network [Member] | Transferred at Point in Time [Member]
Finite-Lived Intangible Assets [Line Items]
Total	239,488		671,026		808,418
Sports Hub Gaming Network [Member] | Transferred over Time [Member]
Finite-Lived Intangible Assets [Line Items]
Total	$ 888,882		$ 1,494,667		$ 142,778

Convertible Debenture and War_3

Convertible Debenture and Warrant (Details Narrative) - USD ($)			3 Months Ended			5 Months Ended	6 Months Ended		12 Months Ended
	Nov. 01, 2023	Feb. 15, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2021	Feb. 14, 2023	Dec. 31, 2022	Dec. 22, 2022	Jul. 26, 2021
Debt Instrument [Line Items]
Debt instrument interest rate stated percentage										10%
Debt instrument interest rate effective percentage										8%
Principal amount			$ 4,400,000			$ 4,400,000	$ 4,400,000			$ 4,400,000	$ 109,165
Convertible conversion price1													$ 16.46
Term loan			3,464,698			3,464,698	3,464,698				$ 3,967,975	$ 1,267,199
initial debt discount										$ 383,333
Change in fair value of the convertible debenture			$ (422,808)			(678,037)	(678,037)
Accretion for discount for OID						$ 50,000
Class of warrant exercise price									$ 6.30	$ 45			$ 68
Debt discount				$ 1,174,229			1,174,229
Amortization of debt discount							$ 146,778
Warrant [Member]
Debt Instrument [Line Items]
Purchase of warrant		$ 880,000
Warrant exercise price		$ 8.75
Original issue underlying excess rate		19.99%
Initial conversion price per share		$ 8.75
Class of warrant exercise price		$ 4.0704
Beneficial ownership percentage		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 exercise price		$ 8.75
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								$ 4,400,000
Convertible conversion price1										$ 7
Term loan										$ 7
Reset price										$ 4.1772
Convertible conversion price1										$ 3
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%.