The Arena Group Holdings, Inc. (AREN) 10-Q 14 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Nov. 14, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	1-12471
Entity Registrant Name	THE ARENA GROUP HOLDINGS, INC.
Entity Central Index Key	0000894871
Entity Tax Identification Number	68-0232575
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	200 Vesey Street
Entity Address, Address Line Two	24th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10281
City Area Code	(212)
Local Phone Number	321-5002
Title of 12(b) Security	Common Stock, par value $0.01
Trading Symbol	AREN
Security Exchange Name	NYSEAMER
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		47,465,749

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 5,773	$ 9,284
Accounts receivable, net	25,858	31,676
Prepayments and other current assets	5,675	5,791
Current assets from discontinued operations	528	43,648
Total current assets	37,834	90,399
Property and equipment, net	196	328
Operating lease right-of-use assets	2,421	176
Platform development, net	7,203	8,723
Acquired and other intangible assets, net	23,640	27,457
Other long-term assets	356	1,003
Goodwill	42,575	42,575
Noncurrent assets from discontinued operations		18,217
Total assets	114,225	188,878
Current liabilities:
Accounts payable	4,192	7,803
Accrued expenses and other	23,386	28,903
Line of credit		19,609
Unearned revenue	7,574	16,938
Subscription refund liability	96	46
Operating lease liabilities	247	358
Contingent consideration		1,571
Liquidated damages payable	3,153	2,924
Bridge notes	8,000	7,887
Debt	102,404	102,309
Current liabilities from discontinued operations	98,378	47,673
Total current liabilities	247,430	236,021
Unearned revenue, net of current portion	357	542
Operating lease liabilities, net of current portion	1,911
Other long-term liabilities	46	406
Deferred tax liabilities	692	599
Simplify loan	1,100
Noncurrent liabilities from discontinued operations		10,137
Total liabilities	251,536	247,705
Commitments and contingencies (Note 19)
Stockholders’ deficiency:
Common stock, $0.01 par value, authorized 1,000,000,000 shares; issued and outstanding: 47,448,047 and 23,836,706 shares at September 30, 2024 and December 31, 2023, respectively	474	237
Common stock to be issued
Additional paid-in capital	348,289	319,421
Accumulated deficit	(486,242)	(378,653)
Total stockholders’ deficiency	(137,479)	(58,995)
Total liabilities, mezzanine equity and stockholders’ deficiency	114,225	188,878
Series G Redeemable and Convertible Preferred Stock [Member]
Mezzanine equity:
Series G redeemable and convertible preferred stock, $0.01 par value, $1,000 per share liquidation value and 1,800 shares designated; aggregate liquidation value: $168; Series G shares issued and outstanding: 168; common shares issuable upon conversion: 8,582 at September 30, 2024 and December 31, 2023	$ 168	$ 168

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	47,448,047	23,836,706
Common stock, shares outstanding	47,448,047	23,836,706
Series G Redeemable and Convertible Preferred Stock [Member]
Temporary equity, par value	$ 0.01	$ 0.01
Temporary equity, liquidation preference per share value	$ 1,000	$ 1,000
Temporary equity, shares designated	1,800	1,800
Temporary equity, liquidation preference value	$ 168	$ 168
Temporary equity, shares issued	168	168
Temporary equity, shares outstanding	168	168
Temporary equity, common shares issuable upon conversion	8,582	8,582

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenue	$ 33,555	$ 36,996	$ 89,679	$ 99,486
Cost of revenue (includes amortization of platform development and developed technology for the three months ended September 30, 2024 and 2023 of $1,474 and $2,191, respectively and for the nine months ended September 30, 2024 and 2023 of $4,530 and $6,883, respectively)	16,562	23,046	53,035	61,991
Gross profit	16,993	13,950	36,644	37,495
Operating expenses
Selling and marketing	2,011	6,422	10,326	19,173
General and administrative	6,023	10,940	24,790	35,516
Depreciation and amortization	905	1,055	2,805	3,216
Loss on impairment of assets			1,198	119
Total operating expenses	8,939	18,417	39,119	58,024
Income (loss) from operations	8,054	(4,467)	(2,475)	(20,529)
Other expense
Change in fair value of contingent consideration		(60)	(313)	(469)
Interest expense	(3,159)	(4,042)	(11,747)	(13,225)
Liquidated damages	(77)	(151)	(229)	(455)
Total other expenses	(3,236)	(4,253)	(12,289)	(14,149)
Income (loss) before income taxes	4,818	(8,720)	(14,764)	(34,678)
Income tax provision	(40)	(52)	(116)	(145)
Income (loss) from continuing operations	4,778	(8,772)	(14,880)	(34,823)
Loss from discontinued operations, net of tax	(822)	(2,394)	(92,709)	(15,204)
Net income (loss)	$ 3,956	$ (11,166)	$ (107,589)	$ (50,027)
Basic and diluted net income (loss) per common share
Continuing operations - Basic	$ 0.13	$ (0.37)	$ (0.48)	$ (1.61)
Continuing operations - Diluted	0.13	(0.37)	(0.48)	(1.61)
Discontinued operations - Basic	(0.02)	(0.10)	(2.96)	(0.70)
Discontinued operations - Diluted	(0.02)	(0.10)	(2.96)	(0.70)
Basic net income (loss) per common share	0.11	(0.47)	(3.44)	(2.31)
Diluted net income (loss) per common share	$ 0.11	$ (0.47)	$ (3.44)	$ (2.31)
Weighted average number of common shares outstanding - Basic	37,610,058	23,445,675	31,291,641	21,567,166
Weighted average number of common shares outstanding - Diluted	37,610,058	23,445,675	31,291,641	21,567,166

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Amortization cost of developed technology and platform development	$ 1,474	$ 2,191	$ 4,530	$ 6,883

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Stockholders' Deficiency (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Balance	$ (157,201)	$ (64,191)	$ (58,995)	$ (52,146)	$ (52,146)
Issuance of common stock pursuant to common stock purchase agreement in connection with exchange of debt	15,000		15,000
Issuance of common stock in connection with private placement			12,000
Issuance of common stock in connection with settlement of Series H convertible preferred stock		11,508		13,008
Issuance of common stock in connection with the acquisition of Fexy Studios				2,000
Issuance of common stock in connection with settlement of liquidated damages				369
Gain upon issuance of common stock in connection with settlement of liquidated damages				130
Issuance of common stock in connection with the exercise of stock options
Issuance of common stock for restricted stock units
Common stock withheld for taxes	(11)
Common stock withheld for taxes			(497)	(1,423)
Repurchase of common stock for Fexy put option			(379)
Issuance of common stock in connection with acquisition
Issuance of common stock in connection with registered direct offering				11,144
Reclassification to liability upon modification of common stock option				(68)
Stock-based compensation	777	4,599	2,981	17,763
Net income (loss)	3,956	(11,166)	(107,589)	(50,027)
Balance	(137,479)	(59,250)	(137,479)	(59,250)	(58,995)
Common Stock [Member]
Balance	$ 295	$ 219	$ 237	$ 182	$ 182
Balance, shares	29,573,932	22,014,927	23,836,706	18,303,193	18,303,193
Issuance of common stock pursuant to common stock purchase agreement in connection with exchange of debt	$ 178		$ 178
Issuance of common stock pursuant to common stock purchase agreement in connection with exchange of debt	17,797,817		17,797,817
Issuance of common stock in connection with private placement			$ 56
Issuance of common stock in connection with private placement, shares			5,555,555
Issuance of common stock in connection with settlement of Series H convertible preferred stock		$ 18		$ 20
Issuance of common stock upon conversion of series H preferred stock, shares		1,774,128		1,981,128
Issuance of common stock in connection with the acquisition of Fexy Studios				$ 3
Issuance of common stock in connection with the acquisition of Fexy Studios, shares				274,692
Issuance of common stock in connection with settlement of liquidated damages
Issuance of common stock in connection with settlement of liquidated damages, shares				47,252
Gain upon issuance of common stock in connection with settlement of liquidated damages
Issuance of common stock in connection with the exercise of stock options
Issuance of common stock in connection with the exercise of stock options, shares				795
Issuance of common stock for restricted stock units	$ 1		$ 9	$ 4
Issuance of common stock for restricted stock units, shares	89,119	5,442	836,259	425,901
Common stock withheld for taxes
Common stock withheld for taxes, shares	(12,821)
Common stock withheld for taxes			$ (3)	$ (2)
Common stock withheld for taxes, shares			(303,598)	(202,382)
Repurchase of common stock for Fexy put option			$ (3)
Repurchase of common stock for Fexy put option, shares			(274,692)
Issuance of common stock in connection with acquisition
Issuance of common stock in connection with acquisition, shares		28,979		28,979
Issuance of common stock in connection with registered direct offering				$ 30
Issuance of common stock in connection with registered direct offering, shares				2,963,918
Reclassification to liability upon modification of common stock option
Stock-based compensation
Net income (loss)
Balance	$ 474	$ 237	$ 474	$ 237	$ 237
Balance, shares	47,448,047	23,823,476	47,448,047	23,823,476	23,836,706
Common Stock to be Issued [Member]
Balance
Balance, shares	2,701	41,283	2,701	41,283	41,283
Issuance of common stock pursuant to common stock purchase agreement in connection with exchange of debt
Issuance of common stock in connection with private placement
Issuance of common stock in connection with settlement of Series H convertible preferred stock
Issuance of common stock in connection with the acquisition of Fexy Studios
Issuance of common stock in connection with settlement of liquidated damages
Gain upon issuance of common stock in connection with settlement of liquidated damages
Issuance of common stock in connection with the exercise of stock options
Issuance of common stock for restricted stock units
Common stock withheld for taxes
Common stock withheld for taxes
Repurchase of common stock for Fexy put option
Issuance of common stock in connection with acquisition
Issuance of common stock in connection with acquisition, shares		(28,979)		(28,979)
Issuance of common stock in connection with registered direct offering
Reclassification to liability upon modification of common stock option
Stock-based compensation
Net income (loss)
Balance
Balance, shares	2,701	12,304	2,701	12,304	2,701
Additional Paid-in Capital [Member]
Balance	$ 332,702	$ 297,522	$ 319,421	$ 270,743	$ 270,743
Issuance of common stock pursuant to common stock purchase agreement in connection with exchange of debt	14,822		14,822
Issuance of common stock in connection with private placement			11,944
Issuance of common stock in connection with settlement of Series H convertible preferred stock		11,490		12,988
Issuance of common stock in connection with the acquisition of Fexy Studios				1,997
Issuance of common stock in connection with settlement of liquidated damages				369
Gain upon issuance of common stock in connection with settlement of liquidated damages				130
Issuance of common stock in connection with the exercise of stock options
Issuance of common stock for restricted stock units	(1)		(9)	(4)
Common stock withheld for taxes	(11)
Common stock withheld for taxes			(494)	(1,421)
Repurchase of common stock for Fexy put option			(376)
Issuance of common stock in connection with acquisition
Issuance of common stock in connection with registered direct offering				11,114
Reclassification to liability upon modification of common stock option				(68)
Stock-based compensation	777	4,599	2,981	17,763
Net income (loss)
Balance	348,289	313,611	348,289	313,611	319,421
Retained Earnings [Member]
Balance	(490,198)	(361,932)	(378,653)	(323,071)	(323,071)
Issuance of common stock pursuant to common stock purchase agreement in connection with exchange of debt
Issuance of common stock in connection with private placement
Issuance of common stock in connection with settlement of Series H convertible preferred stock
Issuance of common stock in connection with the acquisition of Fexy Studios
Issuance of common stock in connection with settlement of liquidated damages
Gain upon issuance of common stock in connection with settlement of liquidated damages
Issuance of common stock in connection with the exercise of stock options
Issuance of common stock for restricted stock units
Common stock withheld for taxes
Common stock withheld for taxes
Repurchase of common stock for Fexy put option
Issuance of common stock in connection with acquisition
Issuance of common stock in connection with registered direct offering
Reclassification to liability upon modification of common stock option
Stock-based compensation
Net income (loss)	3,956	(11,166)	(107,589)	(50,027)
Balance	$ (486,242)	$ (373,098)	$ (486,242)	$ (373,098)	$ (378,653)

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities
Net loss	$ (107,589)	$ (50,027)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation of property and equipment	186	276
Amortization of platform development and intangible assets	9,550	20,834
Amortization of debt discounts	626	2,178
Noncash and accrued interest	8,423	754
Loss on impairment of assets	40,589	119
Change in fair value of contingent consideration	313	469
Liquidated damages	229	455
Stock-based compensation	2,736	16,978
Deferred income taxes	93	109
Bad debt expense	1,269	217
Other	(19)
Change in operating assets and liabilities net of effect of business combination:
Accounts receivable, net	17,051	(4,213)
Subscription acquisition costs	6,131	(1,631)
Prepayments and other current assets	923	(2,465)
Other long-term assets	647	(62)
Accounts payable	(4,171)	(1,719)
Accrued expenses and other	35,069	1,670
Unearned revenue	(17,145)	(146)
Subscription refund liability	70	(95)
Operating lease liabilities	(445)	(171)
Contingent consideration	(1,683)
Other long-term liabilities	(360)	(5,795)
Net cash used in operating activities	(7,507)	(22,265)
Cash flows from investing activities
Purchases of property and equipment	(54)
Capitalized platform development	(2,765)	(2,967)
Payments for acquisition of business, net of cash acquired		(500)
Net cash used in investing activities	(2,819)	(3,467)
Cash flows from financing activities
Proceeds from bridge notes		5,703
Payment of Fexy put option	(561)
(Repayments) proceeds under line of credit, net borrowing	(20,027)	3,211
Proceeds from common stock private placement	12,000
Proceeds from Simplify loan	16,100
Proceeds from common stock registered direct offering		11,500
Payments of issuance costs from common stock registered direct offering		(167)
Payments of debt issuance costs		(100)
Payment of deferred cash payments	(200)	(75)
Payment of taxes from common stock withheld	(497)	(1,423)
Net cash provided by financing activities	6,815	18,649
Net decrease in cash and cash equivalents	(3,511)	(7,083)
Cash and cash equivalents – beginning of year	9,284	14,373
Cash and cash equivalents – end of period	5,773	7,290
Supplemental disclosure of cash flow information
Cash paid for interest	2,698	10,835
Cash paid for income taxes	85	85
Noncash investing and financing activities
Reclassification of stock-based compensation to platform development	245	785
Issuance cost of registered direct offering recorded in accrued expenses and other		189
Repurchase of common stock for Fexy put option	379
Issuance of common stock pursuant to common stock purchase agreement in connection with exchange of debt	15,000
Issuance of common stock in connection with settlement of liquidated damages		499
Issuance of common stock upon conversion of Series H convertible preferred stock		13,008
Issuance of common stock in connection with acquisition		2,000
Deferred cash payments recorded in connection with acquisitions		246
Assumptions of liabilities in connection with acquisitions		1,246
Reclassification to liability upon common stock modification		$ 68

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	1. Summary of Significant Accounting Policies Basis of Presentation The condensed consolidated financial statements include the accounts of The Arena Group Holdings, Inc. and its wholly owned subsidiaries (“The Arena Group” or the “Company”), after eliminating all significant intercompany balances and transactions. The accompanying unaudited condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and notes required by accounting principles generally accepted in the United States of America (“GAAP”) for complete audited financial statements. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements, which are included in The Arena Group’s Annual Report on Form 10-K for the year ended December 31, 2023, filed with the SEC on April 1, 2024. The condensed consolidated financial statements as of September 30, 2024 and 2023, and for the three and nine months ended September 30, 2024 and 2023, are unaudited but, in management’s opinion, include all adjustments necessary for a fair presentation of the results of interim periods. All such adjustments are of a normal recurring nature. The year-end condensed consolidated balance sheet as of December 31, 2023, was derived from audited financial statements, but does not include all disclosures required by GAAP. The results of operations for interim periods are not necessarily indicative of the results to be expected for the entire fiscal year. The Company’s business and operations are sensitive to general business and economic conditions in the United States and worldwide. These conditions include short-term and long-term interest rates, inflation, fluctuations in debt and equity capital markets and the general condition of the United States and world economy. A host of factors beyond the Company’s control could cause fluctuations in these conditions. Adverse developments in these general business and economic conditions could have a material adverse effect on the Company’s financial condition and the results of its operations. In addition, the Company will compete with many companies that currently have extensive and well-funded projects, marketing and sales operations as well as extensive human capital. The Company may be unable to compete successfully against these companies. The Company’s industry is characterized by rapid changes in technology and market demands. As a result, the Company’s products, services, or expertise may become obsolete or unmarketable. The Company’s future success will depend on its ability to adapt to technological advances, anticipate customer and market demands, and enhance its current technology under development. Uncertainty in the global economy presents significant risks to the Company’s business. Increases in inflation, instability in the global banking system, geopolitical factors, including the ongoing conflicts in Ukraine and Israel and the responses thereto may have an adverse effect on the Company’s business. While the Company is closely monitoring the impact of the current macroeconomic conditions on all aspects of its business, the ultimate extent of the impact on its business remains highly uncertain and will depend on future developments and factors that continue to evolve. Most of these developments and factors are outside of the Company’s control and could exist for an extended period of time. As a result, the Company is subject to continuing risks and uncertainties. The Company operates in one Going Concern The Company’s condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. The Company’s condensed consolidated financial statements do not include any adjustments that might be necessary if it is unable to continue as a going concern. For the nine months ended September 30, 2024, the Company incurred a net loss from continuing operations of $ 14,880 , and as of September 30, 2024, had cash on hand of $ 5,773 and a working capital deficit of $ 209,596 . Management has evaluated the Company’s net loss from continuing operations and working capital deficit to determine if the significance of those conditions or events would limit its ability to meet its obligations when due, including under the Loan Documents and Simplify Loan (see Notes 10 and 12). In its evaluation, management determined that substantial doubt exists about the Company’s ability to continue as a going concern for a one-year period following the financial statement issuance date due to the net loss from continued operations and working capital deficit. The Company’s financial results have improved in recent periods due to restructuring activities and implementation of a new operating structure. In addition, the Company plans to continue improving monthly financial performance through the reduction of costs and monthly cash requirements, maintain compliance with the terms of all outstanding debt agreements, and take actions to resolve current and potential future liabilities to alleviate the conditions that raise substantial doubt about its ability to continue as a going concern, such as resolving pending litigation. However, there can be no assurance that the Company will be able to execute these plans. If the Company is unable to execute these plans, it could lead to selling assets and further reducing costs and cash requirements. Use of Estimates The preparation of the Company’s condensed consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the condensed consolidated financial statements and the reported results of operations during the reporting period. Significant estimates include: allowance for credit losses; capitalization of platform development costs and associated useful lives; goodwill and other acquired intangible assets and associated useful lives; assumptions used in accruals for potential liabilities; revenue recognition and estimates of standalone selling price of performance obligations for revenue contracts with multiple performance obligations; stock-based compensation and the determination of the fair value; valuation allowances for deferred tax assets and uncertain tax positions; accounting for business combinations; and assumptions used to calculate contingent liabilities. These estimates are based on information available as of the date of the condensed consolidated financial statements; therefore, actual results could differ from management’s estimates. Recently Adopted Accounting Standards In June 2022, the Financial Accounting Standards Board (the “FASB”) issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions Loss per Common Share Basic loss per share is computed using the weighted average number of common shares outstanding during the period and excludes any dilutive effects of common stock equivalent shares, such as stock options, restricted stock, and warrants. All restricted stock awards are considered outstanding but are included in the computation of basic loss per common share only when the underlying restrictions expire, the shares are no longer forfeitable, and are thus vested. All restricted stock units are included in the computation of basic loss per common share only when the underlying restrictions expire, the shares are no longer forfeitable, and are thus vested. Contingently issuable shares are included in basic loss per common share only when there are no circumstances under which those shares would not be issued. Diluted loss per common share is computed using the weighted average number of common shares outstanding and common stock equivalent shares outstanding during the period using the treasury stock method. The Company excluded the outstanding securities summarized below (capitalized terms are described herein), which entitle the holders thereof to acquire shares of the Company’s common stock, from its calculation of net income per common share, as the dilutive securities were out-of-the-money and net loss per common share, as their effect would have been anti-dilutive. Common stock equivalent shares are excluded from the diluted calculations when a net loss is incurred as they would be anti-dilutive. Schedule of Common Stock Equivalent Shares Excluded From Diluted Calculations 2024 2023 As of September 30, 2024 2023 Series G convertible preferred stock 8,582 8,582 Financing warrants 39,774 39,774 ABG Warrants 999,540 999,540 AllHipHop warrants 5,682 5,682 Publisher Partner Warrants 9,800 9,800 Restricted stock units 88,660 845,903 Common stock options 3,190,015 5,744,890 Total 4,342,053 7,654,171 Anti-dilutive securities 4,342,053 7,654,171

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	2. Discontinued Operations On March 18, 2024, the Company discontinued the Sports Illustrated media business (the “SI Business”) that was operated under the Licensing Agreement with ABG-SI, LLC (“ABG”) dated June 14, 2019 (as amended to date, the “Licensing Agreement”). This discontinuation of the SI Business (i.e., discontinued operations) followed the termination of the Licensing Agreement by ABG on January 18, 2024. The last date of any obligation of the Company to perform under the Licensing Agreement was March 18, 2024. In connection with the termination, certain ABG Warrants vested (further details are provided under the heading Vesting of Warrants The table below sets forth the loss from discontinued operations: Schedule of Discontinued Operations 2024 2023 2024 2023 Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 ($ in thousands, except share data) Revenue $ 45 $ 26,422 $ 22,297 $ 74,118 Cost of revenue 160 12,199 15,006 40,431 Gross profit (loss) (115 ) 14,223 7,291 33,687 Operating expense Selling and marketing 140 12,849 12,142 37,570 General and administrative (1) 567 88 46,060 287 Depreciation and amortization - 3,671 2,401 11,011 Loss on impairment of assets (2) - - 39,391 - Total operating expenses 707 16,608 99,994 48,868 Loss from discontinued operations (822 ) (2,385 ) (92,703 ) (15,181 ) Income tax provision - (9 ) (6 ) (23 ) Net loss from discontinued operations $ (822 ) $ (2,394 ) $ (92,709 ) $ (15,204 ) (1) General and administrative expenses for the nine months ended September 30, 2024, includes a $ 45,000 (2) Loss on impairment of assets for the nine months ended September 30, 2024 of $ 39,391 8,601 30,790 The table below sets forth the major classes of assets and liabilities of the discontinued operations: September 30, 2024 December 31, 2023 As of September 30, 2024 December 31, 2023 Assets Accounts receivable, net $ 528 $ 13,135 Subscription acquisition costs, current portion - 29,706 Prepayments and other current assets - 807 Current assets from discontinued operations 528 43,648 Subscription acquisition costs, net of current portion - 7,215 Acquired and other intangibles assets, net - 11,002 Noncurrent assets from discontinued operations - 18,217 Total assets from discontinued operations $ 528 $ 61,865 Liabilities Accounts payable $ 1,994 $ 2,554 Accrued expenses and other 1,927 1,868 Subscription refund liability 423 403 Royalty fee liability (1) 3,750 - Termination fee liability (1) 45,000 - Subscription liability, current portion 45,284 42,848 Current liabilities from discontinued operations 98,378 47,673 Subscription liability, net of current portion - 10,137 Noncurrent liabilities from discontinued operations - 10,137 Total liabilities from discontinued operations $ 98,378 $ 57,810 (1) Further details related to the alleged and disputed royalty fee liability of $ 3,750 45,000 ABG Group Legal Matters The table below sets forth the cash flows of the discontinued operations: 2024 2023 Nine Months Ended September 30, 2024 2023 Cash flows from operating activities from discontinued operations Net loss from discontinued operations $ (92,709 ) $ (15,204 ) Adjustments to reconcile net loss to net cash used in operating activities: Amortization of intangible assets 2,401 11,011 Loss on impairment of assets 39,391 - Stock-based compensation 592 1,861 Bad debt expense 561 - Change in operating assets and liabilities: Accounts receivable, net 12,046 2,770 Subscription acquisition costs 6,131 (1,631 ) Prepayments and other current assets 807 422 Accounts payable 3,190 (3,739 ) Accrued expenses and other 59 707 Subscription refund liability 20 (371 ) Subscription liability (7,701 ) (276 ) Termination fee liability 45,000 - Net cash provided by operating activities from discontinued operations $ 9,788 $ (4,450 ) Further details regarding legal matters in connection with the discontinued operations are provided under the heading ABG Group Legal Matters

Acquisitions and Dispositions

Acquisitions and Dispositions	9 Months Ended
	Sep. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Acquisitions and Dispositions	3. Acquisitions and Dispositions The Company uses the acquisition method of accounting, which is based on ASC, Business Combinations (Topic 805) Teneology, Inc. 3,307 500 250 75 25 200 274,692 2,000 2,225 7.94 300 The composition of the purchase price is as follows: Schedule of Composition Preliminary Assets Purchase Price Cash $ 500 Common stock 2,000 Contingent consideration 561 Deferred cash payments, as discounted 246 Total purchase consideration $ 3,307 The Company accounted for the asset acquisition as a business combination in accordance with ASC 805 since the acquisition met the definition of a business under the applicable guidance. The Company incurred $ 99 The purchase price allocation resulted in the following amounts being allocated to the assets acquired and liabilities assumed at the closing date of the acquisition based upon their respective fair values as summarized below: Summary of Preliminary Assets Purchase Price Allocation Advertiser relationships $ 663 Brand names 659 Goodwill 1,985 Net assets acquired $ 3,307 The Company utilized an independent appraisal firm to assist in the determination of the fair values of the assets acquired and liabilities assumed, which required certain significant management assumptions and estimates. The fair value of the advertiser relationships were valued using the excess earnings method of the income approach and the brand names were valued using the relief-from-royalty method of the income approach. The estimated useful life is fifteen years ( 15.0 12.0 The excess-of purchase price over the fair value amounts assigned to the assets acquired and liabilities assumed represents goodwill from the acquisition. Goodwill is recorded as a non-current asset that is not amortized but is subject to an annual review for impairment. The Company expects $ 1,678 Further details related to an impairment of intangible assets (i.e., the advertiser relationships and brand names) are provided under the heading Intangible Assets Supplemental Pro forma Information The pro forma disclosures have been deemed impracticable for this acquisition since after making reasonable efforts the Company is unable to accept assumptions made by Teneology. The Company has determined, based on the information provided by Teneology and made available to the Company, that the earnings from the prior periods could not be verified since the acquisition only included certain activities of Teneology and financial statements were not available. In this regard, the Company: (1) made reasonable effort to obtain certain financial results of the certain activities but Teneology was unable to comply with this request; and (2) the presentation of the pro forma results and the assumptions made by Teneology management were unable to be independently substantiated. 2023 Disposition On November 17, 2023, the Company sold certain assets related to one of Parade’s business components known as Athlon Outdoors for cash proceeds of $ 1,061 1,000 272 61 153 908 639 172 453 31 325

Balance Sheet Components

Balance Sheet Components	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Balance Sheet Components	4. Balance Sheet Components The components of certain balance sheet amounts are as follows: Accounts Receivable and Allowance for Credit Losses 25,858 31,676 The following table summarizes the allowance for credit losses activity: Schedule of Allowance For Doubtful Accounts Nine Months Ended Year Ended Allowance for credit losses beginning of year $ 374 $ 1,036 Additions 708 315 Deductions – write-offs - (977 ) Allowance for credit losses end of period $ 1,082 $ 374 Prepayments and Other Current Assets Schedule of Prepayments and Other Current Assets September 30, 2024 December 31, 2023 As of September 30, 2024 December 31, 2023 Prepaid expenses $ 2,917 $ 2,139 Prepaid supplies 141 773 Refundable income and franchise taxes 149 157 Unamortized debt costs - 209 Employee retention credits 2,468 2,468 Other receivables - 45 Total prepayments and other current assets $ 5,675 $ 5,791 Under the provisions of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) and the subsequent extensions of the CARES Act, the Company was eligible for a refundable employee retention credit subject to certain criteria. The Company determined that it qualifies for the tax credit under the CARES Act. In connection with the CARES Act, the Company adopted a policy to recognize the employee retention credit when earned and to offset the credit against the related expenditure. For the nine months ended September 30, 2023, the Company recorded the employee retention credits as a reduction to payroll and related expenses of $ 6,868 2,468 Property and Equipment Schedule of Property and Equipment September 30, 2024 (unaudited) December 31, 2023 As of September 30, 2024 (unaudited) December 31, 2023 Office equipment and computers $ 1,777 $ 1,777 Leasehold Improvements 54 - Furniture and fixtures 133 133 Gross property and equipment 1,964 1,910 Less accumulated depreciation and amortization (1,768 ) (1,582 ) Net property and equipment $ 196 $ 328 Depreciation and amortization expense for the three months ended September 30, 2024 and 2023 was $ 56 79 186 276 no 0 55 Platform Development Summary of Platform Development Costs September 30, 2024 (unaudited) December 31, 2023 As of September 30, 2024 (unaudited) December 31, 2023 Platform development $ 29,064 $ 26,054 Less accumulated amortization (21,861 ) (17,331 ) Net platform development $ 7,203 $ 8,723 A summary of platform development activity for the nine months ended September 30, 2024 (unaudited) is as follows: Summary of Platform Development Cost Activity Platform development beginning of year $ 26,054 Payroll-based costs capitalized 2,765 Total capitalized costs 28,819 Stock-based compensation 245 Platform development end of period $ 29,064 Amortization expense for the three months ended September 30, 2024 and 2023 was $ 1,474 1,595 4,530 4,753 no 0 64 Intangible Assets Schedule of Intangible Assets Subject to Amortization As of September 30, 2024 (unaudited) As of December 31, 2023 Carrying Amount Accumulated Amortization Net Carrying Amount Carrying Amount Accumulated Amortization Net Carrying Amount Developed technology $ 17,333 $ (17,333 ) $ - $ 17,333 $ (17,333 ) $ - Trade name 5,181 (1,736 ) 3,445 5,181 (1,547 ) 3,634 Brand name 12,115 (3,376 ) 8,739 12,774 (2,374 ) 10,400 Subscriber relationships 2,150 (1,315 ) 835 2,150 (1,121 ) 1,029 Advertiser relationships 14,519 (3,898 ) 10,621 15,182 (2,832 ) 12,350 Database 1,140 (1,140 ) - 1,140 (1,140 ) - Digital content 355 (355 ) - 355 (311 ) 44 Total intangible assets $ 52,793 $ (29,153 ) $ 23,640 $ 54,115 $ (26,658 ) $ 27,457 Intangible assets subject to amortization were recorded as part of the Company’s business acquisitions. Amortization expense for the three months ended September 30, 2024 and 2023 was $ 849 and $ 1,572 , respectively, of which amortization expense for developed technology of $ 0 and $ 596 , respectively, is included in cost of revenues on the condensed consolidated statements of operations. Amortization expense for the nine months ended September 30, 2024 and 2023 was $ 2,619 and $ 5,070 , respectively, of which amortization expense for developed technology of $ 0 and $ 2,130 , respectively, is included in cost of revenues on the condensed consolidated statements of operations. Impairment charges for the three and nine months ended September 30, 2024 of $ 0 and $ 1,198 , respectively, were recorded as a result of the disposition of Fexy Studios intangible assets, including the advertiser relationships of $ 608 and brand names of $ 590 , on the condensed consolidated statements of operations. No impairment charges for the three and nine months ended September 30, 2023 were recorded for the intangible assets. Accrued Expenses and Other Schedule of Accrued Expenses September 30, 2024 December 31, 2023 As of September 30, 2024 December 31, 2023 General accrued expenses $ 4,748 $ 5,551 Accrued payroll and related taxes 3,457 4,515 Accrued publisher expenses 2,426 7,596 Accrued interest 11,220 3,824 Liabilities in connection with acquisitions and dispositions 66 1,119 Assumed lease liability 747 1,328 Lease termination liability 246 4,481 Other accrued expenses 476 489 Total accrued expenses and other $ 23,386 $ 28,903

Leases

Leases	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Leases	5. Leases The Company has a real estate lease for the use of office space. The table below presents supplemental information related to the operating lease: Schedule of Supplemental Information Related to Operating Leases 2024 2023 Nine Months Ended September 30, 2024 2023 Operating lease costs during the period (1) $ 308 $ 758 Cash payments included in the measurement of operating lease liabilities during the period $ 916 $ 362 Operating lease liability arising from obtaining lease right-of-use assets during the period $ 2,583 $ - Weighted-average remaining lease term (in years) as of period-end 6.17 1.01 Weighted-average discount rate during the period 10.85 % 9.90 % (1) Operating lease costs is presented net of sublease income that is not material. The Company generally utilizes its incremental borrowing rate based on information available at the commencement of the lease in determining the present value of future payments since the implicit rate for the Company’s leases is not readily determinable. Variable lease expense includes rental increases that are not fixed, such as those based on amounts paid to the lessor based on cost or consumption, such as maintenance and utilities. The components of operating lease costs were as follows: Schedule of Operating Lease Costs 2024 2023 2024 2023 Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Operating lease costs: General and administrative $ 150 $ 259 $ 682 $ 922 Total operating lease costs (1) 150 259 682 922 Sublease income (125 ) (55 ) (374 ) (164 ) Total operating lease costs $ 25 $ 204 $ 308 $ 758 (1) Includes certain costs associated with an expired business membership agreement that permitted access to certain office space for the three and nine months ended September 30, 2024 of $ 155 465 96 266 Maturities of the operating lease liabilities as of September 30, 2024 are summarized as follows: Summary of Maturity of Lease Liabilities Years Ending December 31, 2024 (remaining three months of the year) $ - 2025 - 2026 652 2027 652 2028 652 Thereafter 1,249 Minimum lease payments 3,205 Less imputed interest (1,047 ) Present value of operating lease liabilities $ 2,158 Current portion of operating lease liabilities $ 247 Long term portion of operating lease liabilities 1,911 Total operating lease liabilities $ 2,158 Sublease Agreement 288 265 Lease Termination 4,000 246

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	6. Goodwill The changes in carrying value of goodwill are as follows: Schedule of Changes in Carrying Value of Goodwill September 30, 2024 (unaudited) December 31, 2023 As of September 30, 2024 (unaudited) December 31, 2023 Carrying value at beginning of year $ 42,575 $ 39,344 Goodwill acquired in acquisition of Men’s Journal - 1,246 Goodwill acquired in acquisition of Fexy Studios - 1,985 Carrying value at end of period $ 42,575 $ 42,575

Line of Credit

Line of Credit	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Line of Credit	7. Line of Credit Line of Credit 3,448 The Line of Credit, as amended, provided for (i) $ 40,000 85% (ii) an interest rate at the prime rate plus 4.0% per annum of the amount advanced (subject to minimum utilization of at least 10% of the maximum amount of advances available), (iii) payment of a fee equal to 2.25% of the maximum line amount with respect to any termination of the agreement prior to December 31, 2025 at the option of the Company at any time with 60 day notice, (iv) a payment of a performance fee in the amount equal to 2.25% of the maximum line amount, under certain circumstances in connection with the Business Combination (as further described below), and (v) a payment of a success fee in connection with the Business Combination under certain circumstances. 0 19,609 The Company has refinanced the Line of Credit with a new credit facility with Simplify, as further described in Note 12. Information for the three months and nine months ended September 30, 2024 and 2023 with respect to interest expense related to the Line of Credit is provided under the heading Interest Expense

Liquidated Damages Payable

Liquidated Damages Payable	9 Months Ended
	Sep. 30, 2024
Liquidated Damages Payable
Liquidated Damages Payable	8. Liquidated Damages Payable Liquidated damages were recorded as a result of the following: (i) certain registration rights agreements that provide for damages if the Company does not register certain shares of the Company’s common stock within the requisite time frame (the “Registration Rights Damages”); and (ii) certain securities purchase agreements that provide for damages if the Company does not maintain its periodic filings with the SEC within the requisite time frame (the “Public Information Failure Damages”). Obligations with respect to the liquidated damages payable are summarized as follows: Summary of Liquidated Damages As of September 30, 2024 (unaudited) Registration Rights Damages Public Information Failure Damages Accrued Interest Balance MDB common stock to be issued (1) $ 15 $ - $ - $ 15 Series H convertible preferred stock 566 574 761 1,901 Convertible debentures - 144 85 229 Series J convertible preferred stock 152 152 156 460 Series K convertible preferred stock 166 70 312 548 Total $ 899 $ 940 $ 1,314 $ 3,153 As of December 31, 2023 Registration Rights Damages Public Information Failure Damages Accrued Interest Balance MDB common stock to be issued (1) $ 15 $ - $ - $ 15 Series H convertible preferred stock 565 574 659 1,798 Convertible debentures - 144 72 216 Series J convertible preferred stock 152 152 129 433 Series K convertible preferred stock 166 70 226 462 Total $ 898 $ 940 $ 1,086 $ 2,924 (1) Consists of shares of common stock issuable to MDB Capital Group, LLC (“MDB”). As of September 30, 2024 and December 31, 2023, the short-term liquidated damages payable were $ 3,153 2,924 1.0% 3,153 6% On February 8, 2023, the Company entered into a stock purchase agreement with an investor, where the Company was liable for liquidated damages, pursuant to which the Company agreed to issue 47,252 10.56 499 35,486 11,766 369 45 324 130 84 46 499

Fair Value

Fair Value	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Fair Value	9. Fair Value The Company estimates the fair value of financial instruments using available market information and valuation methodologies the Company believes to be appropriate for these purposes. Considerable judgment and a high degree of subjectivity are involved in developing these estimates and, accordingly, they are not necessarily indicative of amounts the Company would realize upon disposition. The fair value hierarchy consists of three broad levels of inputs that may be used to measure fair value, which are described below: Level 1 Level 2 Level 3 Fexy Put Option – 8.10 On February 15, 2024, in connection with the contingent consideration related to the acquisition of Fexy Studios, the Company agreed to pay the amount due of $ 2,478 620 620 620 620 620 (i) $2,225 pursuant to the Fexy Put Option where the Company gave the recipients of the contingent consideration a right to put their 274,692 shares of the Company’s common stock; (ii) $200 deferred payment due under the purchase agreement; and (iii) $53 in other costs and reimbursable transition expenses payable. 274,692 379 The Company’s current debt, carried at amortized cost, consists of the Simplify Loan, the 2023 Notes and the Debt (all as further described below) with a carrying value of $ 1,100 8,000 102,404 0 7,887 102,309 Liabilities measured at fair value on a recurring basis consisted of the following as of December 31, 2023: Schedule of Fair Value of Financial Instruments Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Contingent consideration $ 1,571 $ - $ 1,571 $ - Contingent Consideration 8.10 2.38 5.72 274,692 For the nine months ended September 30, 2024 and 2023, the change in valuation of the contingent consideration of $ 313 469 0 60

Bridge Notes

Bridge Notes	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Bridge Notes	10. Bridge Notes 2023 Notes In connection with the Note Purchase Agreement, as amended from time-to-time, the Company entered into the Third Amended and Restated Note Purchase Agreement dated December 15, 2022 (as further described under the heading Former Principal Stockholder 5,000 3,000 1,000 1,000 2,000 The terms of 2023 Notes provide for: ● an interest rate fixed at 10.0% ● a maturity date of December 31, 2026; and ● an election to prepay the notes, at any time, at 100% The debt issuance cost incurred under the debt modifications pursuant to certain of these borrowings are being amortized over the term of the 2023 Notes. Further, the debt modification pursuant to certain of these borrowings resulted in the unamortized debt issuance cost being amortized over the extended term of the 2023 Notes. On December 29, 2023, the Company failed to make the interest payment due on the 2023 Notes resulting in an event of default with subsequent agreement to a forbearance period that was extended to September 30, 2024. On July 12, 2024, the Company entered into Amendment No. 3 to the Third Amended and Restated Note Purchase Agreement (“Amendment No. 3”) which deferred the accrued interest due date to December 31, 2024 (refer to the heading Principal Stockholder 14.2% 8,000 Information for the three months and nine ended September 30, 2024 and 2023, with respect to interest expense related to the 2023 Notes is provided under the heading Interest Expense

Debt

Debt	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Debt	11. Debt Pursuant to the Note Purchase Agreement, as amended from time-to time, leading to the Third Amended and Restated Note Purchase Agreement (as further described under the heading Former Senior Secured Notes The terms of the Senior Secured Notes provide for: ● a provision for the Company to enter into Delayed Draw Term Notes (as described below); ● a provision where the Company added $ 13,852 ● a provision where the paid in-kind interest can be paid in shares of the Company’s common stock based upon the conversion rate specified in the Certificate of Designation for the Series K convertible preferred stock, subject to certain adjustments; ● an interest rate of 10.0% ● interest on the notes payable after February 15, 2022, at the agent’s sole discretion, either (a) in cash quarterly in arrears on the last day of each fiscal quarter or (b) by continuing to add such interest due on such payment dates to the principal amount of the notes; ● a maturity date of December 31, 2026 ● the Company to enter into the 2022 Bridge Notes for $ 36,000 Delayed Draw Term Notes The terms of the Delayed Draw Term Notes provide for: ● an interest rate of 10.0% ● interest on the notes payable after February 15, 2022, at the agent’s sole discretion, either (a) in cash quarterly in arrears on the last day of each fiscal quarter or (b) by continuing to add such interest due on such payment dates to the principal amount of the notes; and ● a maturity date on December 31, 2026 2022 Bridge Notes The terms of the 2022 Bridge Notes provide for: ● an interest rate fixed at 10.0% 12% 1.5% ● a maturity date of December 31, 2026 ● an election to prepay the notes, at any time, in whole or in part with no premium or penalty. The following table summarizes the debt: Schedule of long term debt As of September 30, 2024 (unaudited) As of December 31, 2023 Principal Balance Unamortized Discount and Debt Issuance Costs Carrying Value Principal Balance Unamortized Discount and Debt Issuance Costs Carrying Value Senior Secured Notes, effective interest rate of 10.1% as of September 30, 2024, as amended $ 62,691 $ (204 ) $ 62,487 $ 62,691 $ (272 ) $ 62,419 Senior Secured Notes, effective interest rate of 10.1% $ 62,691 $ (204 ) $ 62,487 $ 62,691 $ (272 ) $ 62,419 Delayed Draw Term Notes, effective interest rate of 10.2% 4,000 (23 ) 3,977 4,000 (31 ) 3,969 2022 Bridge Notes, effective interest rate of 10.2% 36,000 (60 ) 35,940 36,000 (79 ) 35,921 Total $ 102,691 $ (287 ) $ 102,404 $ 102,691 $ (382 ) $ 102,309 The debt issuance costs incurred under the debt modification pursuant to the First Amendment are being amortized over the term of the long-term debt. The debt modification pursuant to the Second Amendment resulted in the unamortized debt issuance cost being amortized over the extended term of the long-term debt. On December 29, 2023, the Company failed to make the interest payment due on the Secured Senior Notes, Delayed Draw Term Notes and 2022 Bridge Notes (collectively the “Debt”) resulting in an event of default with subsequent agreement to a forbearance period that was extended to September 30, 2024. On July 12, 2024, the Company entered into Amendment No. 3 which further deferred the accrued interest due date to December 31, 2024 (see Note 18). On November 6, 2024, the Company received a letter from Renew (as described in Note 18) confirming the Company is not currently in default under the Loan Documents due to the cure of the default identified in the forbearance letter (see Note 20). As of September 30, 2024 and December 31, 2023, the current maturities of the Debt were $ 102,404 102,309 102,691 Information for the three months and nine months ended September 30, 2024 and 2023, with respect to interest expense related to the Simplify Loan is provided under the heading Interest Expense

Simplify Loan

Simplify Loan	9 Months Ended
	Sep. 30, 2024
Simplify Loan
Simplify Loan	12. Simplify Loan On August 19, 2024, the Company entered into an amended and restated promissory note (the “Amended Promissory Note”), in connection with the amendment to the March 13, 2024 working capital loan agreement with Simplify, a related party as further described in Note 18 (the “Simplify Loan”), pursuant to which the Company has available up to $ 50,000 25,000 10.0% 15,000 Common Stock Purchase Agreement Simplify Loan Exchange for Common Stock 5.0% 1,100 In connection with the closing of the Simplify Loan, the Company borrowed $ 3,448 Information for the three months and nine months ended September 30, 2024 and 2023 with respect to interest expense related to the debt is provided below. Interest Expense The following table represents interest expense: Summary of Interest Expense 2024 2023 2024 2023 Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Amortization of debt costs: Line of Credit $ - $ 54 $ 418 $ 161 2023 Notes - 64 113 64 Senior Secured Notes 23 228 68 676 Delayed Draw Term Notes 2 26 8 77 2022 Bridge Notes 5 161 19 1,200 Total amortization of debt costs 30 533 626 2,178 Noncash and accrued interest: 2023 Notes 204 - 608 - Senior Secured Notes 1,601 - 4,771 - Delayed Draw Term Notes 102 - 304 - 2022 Bridge Notes 920 - 2,740 - Other - 152 - 754 Total noncash and accrued interest 2,827 152 8,423 754 Cash paid interest: Line of Credit - 598 1,706 1,345 Simplify Loan 189 - 552 - 2023 Notes - 44 - 44 Senior Secured Notes - 1,602 - 4,754 Delayed Draw Term Notes - 102 - 303 2022 Bridge Notes - 1,317 - 3,764 Other 113 32 440 421 Total cash paid interest (1) 302 3,695 2,698 10,631 Less interest income (2) - (338 ) - (338 ) Total interest expense $ 3,159 $ 4,042 $ 11,747 $ 13,225 (1) During the three months ended September 30, 2024, prior accrued interest of $ 363 665 (2) During the three and nine months ended September 30, 2023, the Company recorded interest income of $ 338

Preferred Stock

Preferred Stock	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Preferred Stock	13. Preferred Stock The Company has the authority to issue 1,000,000 0.01 ● 1,800 168 ● 23,000 no

Stockholders_ Deficiency

Stockholders’ Deficiency	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Stockholders’ Deficiency	14. Stockholders’ Deficiency Common Stock The Company has the authority to issue 1,000,000,000 0.01 Common Stock Purchase Agreement 15,000 17,797,817 0.84 Common Stock Private Placement – 5,555,555 2.16 12,000 Common Stock Registered Direct Offering 2,963,918 3.88 11,500 11,144 356 Restricted Stock Units 89,119 5,442 836,259 425,901

Compensation Plans

Compensation Plans	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Compensation Plans	15. Compensation Plans The Company provides stock-based and equity-based compensation in the form of (a) restricted stock awards and restricted stock units to certain employees (the “Restricted Stock”), (b) stock option awards, unrestricted stock awards and stock appreciation rights to employees, directors and consultants under various plans (the “Common Stock Options”), and (c) common stock warrants, referred to as the ABG Warrants and Publisher Partner Warrants (collectively the “Warrants”) as referenced in the below table. Stock-based compensation and equity-based expense charged to operations or capitalized are summarized as follows: Summary of Stock-based Compensation Restricted Stock Common Stock Options Warrants Totals Three Months Ended September 30, 2024 Restricted Stock Common Stock Options Warrants Totals Cost of revenue $ - $ 127 $ 4 $ 131 Selling and marketing 3 31 - 34 General and administrative 485 82 - 567 Total costs charged to operations 488 240 4 732 Capitalized platform development - 17 - 17 Total stock-based compensation $ 488 $ 257 $ 4 $ 749 Restricted Stock Common Stock Options Warrants Totals Three Months Ended September 30, 2023 Restricted Stock Common Stock Options Warrants Totals Cost of revenue $ 197 $ 526 $ 1 $ 724 Selling and marketing 65 224 - 289 General and administrative 1,611 881 257 2,749 Total costs charged to operations 1,873 1,631 258 3,762 Capitalized platform development - 237 - 237 Total stock-based compensation $ 1,873 $ 1,868 $ 258 $ 3,999 Restricted Stock Common Stock Options Warrants Totals Nine Months Ended September 30, 2024 Restricted Stock Common Stock Options Warrants Totals Cost of revenue $ 119 $ 658 $ 10 $ 787 Selling and marketing 14 167 - 181 General and administrative 789 387 - 1,176 Total costs charged to operations 922 1,212 10 2,144 Capitalized platform development - 245 - 245 Total stock-based compensation $ 922 $ 1,457 $ 10 $ 2,389 Restricted Stock Common Stock Options Warrants Totals Nine Months Ended September 30, 2023 Restricted Stock Common Stock Options Warrants Totals Cost of revenue $ 1,655 $ 1,853 $ 7 $ 3,515 Selling and marketing 193 760 - 953 General and administrative 6,298 3,598 753 10,649 Total costs charged to operations 8,146 6,211 760 15,117 Capitalized platform development - 785 - 785 Total stock-based compensation $ 8,146 $ 6,996 $ 760 $ 15,902 Unrecognized compensation expense and expected weighted-average period to be recognized related to the stock-based compensation awards and equity-based awards as of September 30, 2024 were as follows: Schedule of Unrecognized Compensation Expense As of September 30, 2024 Restricted Stock Common Stock Options Warrants Totals Unrecognized compensation expense $ 451 $ 1,015 $ 19 $ 1,485 Weighted average period expected to be recognized (in years) 0.93 1.02 1.52 1.00 Vesting of Warrants 599,724 449,793 9.24 149,931 18.48 Modification of Awards – 38,026 21,117 45,632 11,117 34,515 10.29 10.29 8.82 68 68

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
Revenue Recognition	16. Revenue Recognition Disaggregation of Revenue The following table provides information about disaggregated revenue by category, geographical market and timing of revenue recognition: Schedule of Disaggregation of Revenue 2024 2023 2024 2023 Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Revenue by category: Digital revenue Digital advertising $ 23,067 $ 28,251 $ 66,533 $ 70,363 Digital subscriptions 1,807 2,962 5,511 9,809 Licensing and syndication revenue 1,837 2,230 6,758 8,681 Other digital revenue 6,320 1,088 9,327 2,858 Total digital revenue 33,031 34,531 88,129 91,711 Print revenue Print advertising - 813 - 2,529 Print subscriptions 524 1,652 1,550 5,246 Total print revenue 524 2,465 1,550 7,775 Total $ 33,555 $ 36,996 $ 89,679 $ 99,486 Revenue by geographical market: United States $ 31,865 $ 35,579 $ 84,464 $ 95,847 Other 1,690 1,417 5,215 3,639 Total $ 33,555 $ 36,996 $ 89,679 $ 99,486 Revenue by timing of recognition: At point in time $ 31,748 $ 34,034 $ 84,168 $ 89,677 Over time 1,807 2,962 5,511 9,809 Total $ 33,555 $ 36,996 $ 89,679 $ 99,486 Total revenue $ 33,555 $ 36,996 $ 89,679 $ 99,486 For the three months and nine ended September 30, 2024 and 2023, disaggregated revenue represents revenue from continuing operations. Contract Balances The timing of the Company’s performance under its various contracts often differs from the timing of the customer’s payment, which results in the recognition of a contract asset or a contract liability. A contract asset is recognized when a good or service is transferred to a customer and the Company does not have the contractual right to bill for the related performance obligations. A contract liability is recognized when consideration is received from the customer prior to the transfer of goods or services. The following table provides information about contract balances: Schedule of Contract with Customer, Asset and Liability September 30, 2024 (unaudited) December 31, 2023 As of September 30, 2024 (unaudited) December 31, 2023 Unearned revenue (short-term contract liabilities): Digital revenue $ 7,574 $ 16,938 Total short-term contract liabilities $ 7,574 $ 16,938 Unearned revenue (long-term contract liabilities): Digital revenue $ 357 $ 542 Total long-term contract liabilities $ 357 $ 542 Unearned Revenue

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Income Taxes	17. Income Taxes The provision for income taxes in interim periods is determined using an estimate of the Company’s annual effective tax rate, adjusted for discrete items, if any, that arise during the period. Each quarter, the Company updates its estimate of its annual effective tax rate, and if the estimated annual effective tax rate changes, the Company makes a cumulative adjustment in such period. The quarterly provision for income taxes, and estimate of the Company’s annual effective tax rate, are subject to variation due to several factors, including variability in pre-tax income (or loss), the mix of jurisdictions to which such income relates, changes in how the Company conducts business, and tax law developments. The income tax provision effective tax rate for the three months ended September 30, 2024 and 2023 was (0.83) 0.60 0.79 0.42 The realization of deferred tax assets is dependent upon a variety of factors, including the generation of future taxable income, the reversal of deferred tax liabilities, and tax planning strategies. Based upon the Company’s historical operating losses and the uncertainty of future taxable income, the Company has provided a valuation allowance against the deferred tax assets that will not be realized as of September 30, 2024 and 2023. As of September 30, 2024 and 2023, the Company has no

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
Related Party Transactions	18. Related Party Transactions Principal Stockholder Loan Documents 2,797 On July 12, 2024, as described above, the Company entered into Amendment No. 3, pursuant to which interest that was, or will be, due on December 31, 2023, March 31, 2024, June 30, 2024 and September 30, 2024 will now be due on or before December 31, 2024, as well as the interest otherwise due on December 31, 2024. The deferral is contingent on, among other things, no events of default occurring under the Loan Documents during the deferral period. On November 6, 2024, the Company received a letter from Renew confirming the Company is not currently in default under the Loan Documents due to the cure of the default identified in the forbearance letter (see Note 20). The outstanding principal on the Loan Documents was $ 110,691 8,000 102,691 For the three and nine months ended September 30, 2024, the Company had certain transactions with Renew, where it incurred interest expense totaling $ 2,827 8,423 11,220 Simplify Loan Exchange for Common Stock 15,000 17,797,817 Simplify Loan 189 552 Simplify Revenue – 3,128 4,290 3,465 Common Stock Private Placement – 54.3% 71.4% Business Combination – Former Principal Stockholder Note Purchase Agreement (1) the 2023 Notes until paid in full; (2) then to the 2022 Bridge Notes until paid in full; (3) then to the Delayed Draw Terms Notes until paid in full; and (4) then to the Senior Secured Notes. All borrowings under the Notes are collateralized by substantially all assets of the Company secured by liens and guaranteed by the Company’s subsidiaries. The Notes provide for a default interest rate equal to the rate of interest in effect at the time of default plus 4.0%, along with other provision for acceleration of the Notes under certain conditions. The Notes provided for certain affirmative covenants, including certain financial reporting obligations. On December 1, 2023, Renew purchased all of the notes held by B. Riley and assumed the role of agent under the Note Purchase Agreement, and also purchased all of the common stock held by B. Riley. For the three and nine months ended September 30, 2023, the Company paid in cash interest of $ 3,065 9,069 Registered Direct Offering – 1,009,021 3,915 3.88 For the nine months ended September 30, 2023, the Company had certain transactions with B. Riley, where it paid fees associated with the common stock public offering totaling $ 2,440 Board Members Registered Direct Offering – 317,518 1,232 3.88 64,000 248 32,000 32,000 195,529 759 5% 25,773 100 25,773 100 6,443 25

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	19. Commitments and Contingencies Legal Contingencies Claims and Litigation – On January 30, 2024, the former President, Media filed an action against the Company and Manoj Bhargava, the former interim CEO and a principal stockholder, alleging claims for breach of contract, failure to pay wages and defamation, among other things, in the United States District Court of the Southern District of New York, seeking damages in an unspecified amount. The Company has executed a confidential term sheet with the former President, Media and the parties are in the process of finalizing the applicable documentation which will resolve the matter to the satisfaction of the parties to the litigation. On March 21, 2024, the former CEO and Chairman of the board of directors filed an action against the Company, members of its board of directors and Simplify, alleging claims for retaliation, breach of contract, wrongful termination and age discrimination, among other things, in the Superior Court of the State of California seeking damages in an amount of $ 20,000 ABG Group Legal Matters On April 1, 2024, Authentic Brands Group, LLC, ABG-SI, LLC, and ABG Intermediate Holdings 2 LLC (collectively referred to as the “ABG Group”) filed an action against the Company and Manoj Bhargava, the former interim CEO of the Company and a principal stockholder, alleging, among other things, breach of contract in the United States District Court of the Southern District of New York seeking damages in the amount of $ 48,750 3,750 45,000 On June 7, 2024, the Company filed a response denying ABG Group’s alleged breach of contract action and filed a counterclaim against ABG Group and Minute Media, Inc. alleging, among other things, unfair competition, misappropriation of trade secrets, unjust enrichment, breach of contract and tortious interference with contract. On August 2, 2024, ABG Group filed an amended complaint which the Company responded to on August 22, 2024 and subsequently filed counterclaims against ABG Group and Sportority, Inc. d/b/a Minute Media. A settlement conference is scheduled for December 4, 2024.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent Events	20. Subsequent Events The Company performed an evaluation of subsequent events through the date of filing of these consolidated financial statements with the SEC. Other than the below described subsequent events, there were no material subsequent events which affected, or could affect, the amounts or disclosures on the consolidated financial statements. Update to Renew Forbearance On November 6, 2024, the Company received a letter from Renew stating that, as a result of the modifications to the Loan Documents agreed to by Renew and the Company in Amendment No. 3, the Company is not currently in default under the Loan Documents due to the cure of the default identified in the forbearance letter.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The condensed consolidated financial statements include the accounts of The Arena Group Holdings, Inc. and its wholly owned subsidiaries (“The Arena Group” or the “Company”), after eliminating all significant intercompany balances and transactions. The accompanying unaudited condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and notes required by accounting principles generally accepted in the United States of America (“GAAP”) for complete audited financial statements. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements, which are included in The Arena Group’s Annual Report on Form 10-K for the year ended December 31, 2023, filed with the SEC on April 1, 2024. The condensed consolidated financial statements as of September 30, 2024 and 2023, and for the three and nine months ended September 30, 2024 and 2023, are unaudited but, in management’s opinion, include all adjustments necessary for a fair presentation of the results of interim periods. All such adjustments are of a normal recurring nature. The year-end condensed consolidated balance sheet as of December 31, 2023, was derived from audited financial statements, but does not include all disclosures required by GAAP. The results of operations for interim periods are not necessarily indicative of the results to be expected for the entire fiscal year. The Company’s business and operations are sensitive to general business and economic conditions in the United States and worldwide. These conditions include short-term and long-term interest rates, inflation, fluctuations in debt and equity capital markets and the general condition of the United States and world economy. A host of factors beyond the Company’s control could cause fluctuations in these conditions. Adverse developments in these general business and economic conditions could have a material adverse effect on the Company’s financial condition and the results of its operations. In addition, the Company will compete with many companies that currently have extensive and well-funded projects, marketing and sales operations as well as extensive human capital. The Company may be unable to compete successfully against these companies. The Company’s industry is characterized by rapid changes in technology and market demands. As a result, the Company’s products, services, or expertise may become obsolete or unmarketable. The Company’s future success will depend on its ability to adapt to technological advances, anticipate customer and market demands, and enhance its current technology under development. Uncertainty in the global economy presents significant risks to the Company’s business. Increases in inflation, instability in the global banking system, geopolitical factors, including the ongoing conflicts in Ukraine and Israel and the responses thereto may have an adverse effect on the Company’s business. While the Company is closely monitoring the impact of the current macroeconomic conditions on all aspects of its business, the ultimate extent of the impact on its business remains highly uncertain and will depend on future developments and factors that continue to evolve. Most of these developments and factors are outside of the Company’s control and could exist for an extended period of time. As a result, the Company is subject to continuing risks and uncertainties. The Company operates in one
Going Concern	Going Concern The Company’s condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. The Company’s condensed consolidated financial statements do not include any adjustments that might be necessary if it is unable to continue as a going concern. For the nine months ended September 30, 2024, the Company incurred a net loss from continuing operations of $ 14,880 , and as of September 30, 2024, had cash on hand of $ 5,773 and a working capital deficit of $ 209,596 . Management has evaluated the Company’s net loss from continuing operations and working capital deficit to determine if the significance of those conditions or events would limit its ability to meet its obligations when due, including under the Loan Documents and Simplify Loan (see Notes 10 and 12). In its evaluation, management determined that substantial doubt exists about the Company’s ability to continue as a going concern for a one-year period following the financial statement issuance date due to the net loss from continued operations and working capital deficit. The Company’s financial results have improved in recent periods due to restructuring activities and implementation of a new operating structure. In addition, the Company plans to continue improving monthly financial performance through the reduction of costs and monthly cash requirements, maintain compliance with the terms of all outstanding debt agreements, and take actions to resolve current and potential future liabilities to alleviate the conditions that raise substantial doubt about its ability to continue as a going concern, such as resolving pending litigation. However, there can be no assurance that the Company will be able to execute these plans. If the Company is unable to execute these plans, it could lead to selling assets and further reducing costs and cash requirements.
Use of Estimates	Use of Estimates The preparation of the Company’s condensed consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the condensed consolidated financial statements and the reported results of operations during the reporting period. Significant estimates include: allowance for credit losses; capitalization of platform development costs and associated useful lives; goodwill and other acquired intangible assets and associated useful lives; assumptions used in accruals for potential liabilities; revenue recognition and estimates of standalone selling price of performance obligations for revenue contracts with multiple performance obligations; stock-based compensation and the determination of the fair value; valuation allowances for deferred tax assets and uncertain tax positions; accounting for business combinations; and assumptions used to calculate contingent liabilities. These estimates are based on information available as of the date of the condensed consolidated financial statements; therefore, actual results could differ from management’s estimates.
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards In June 2022, the Financial Accounting Standards Board (the “FASB”) issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions
Loss per Common Share	Loss per Common Share Basic loss per share is computed using the weighted average number of common shares outstanding during the period and excludes any dilutive effects of common stock equivalent shares, such as stock options, restricted stock, and warrants. All restricted stock awards are considered outstanding but are included in the computation of basic loss per common share only when the underlying restrictions expire, the shares are no longer forfeitable, and are thus vested. All restricted stock units are included in the computation of basic loss per common share only when the underlying restrictions expire, the shares are no longer forfeitable, and are thus vested. Contingently issuable shares are included in basic loss per common share only when there are no circumstances under which those shares would not be issued. Diluted loss per common share is computed using the weighted average number of common shares outstanding and common stock equivalent shares outstanding during the period using the treasury stock method. The Company excluded the outstanding securities summarized below (capitalized terms are described herein), which entitle the holders thereof to acquire shares of the Company’s common stock, from its calculation of net income per common share, as the dilutive securities were out-of-the-money and net loss per common share, as their effect would have been anti-dilutive. Common stock equivalent shares are excluded from the diluted calculations when a net loss is incurred as they would be anti-dilutive. Schedule of Common Stock Equivalent Shares Excluded From Diluted Calculations 2024 2023 As of September 30, 2024 2023 Series G convertible preferred stock 8,582 8,582 Financing warrants 39,774 39,774 ABG Warrants 999,540 999,540 AllHipHop warrants 5,682 5,682 Publisher Partner Warrants 9,800 9,800 Restricted stock units 88,660 845,903 Common stock options 3,190,015 5,744,890 Total 4,342,053 7,654,171 Anti-dilutive securities 4,342,053 7,654,171

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Schedule of Common Stock Equivalent Shares Excluded From Diluted Calculations	Schedule of Common Stock Equivalent Shares Excluded From Diluted Calculations 2024 2023 As of September 30, 2024 2023 Series G convertible preferred stock 8,582 8,582 Financing warrants 39,774 39,774 ABG Warrants 999,540 999,540 AllHipHop warrants 5,682 5,682 Publisher Partner Warrants 9,800 9,800 Restricted stock units 88,660 845,903 Common stock options 3,190,015 5,744,890 Total 4,342,053 7,654,171 Anti-dilutive securities 4,342,053 7,654,171

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Discontinued Operations	The table below sets forth the loss from discontinued operations: Schedule of Discontinued Operations 2024 2023 2024 2023 Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 ($ in thousands, except share data) Revenue $ 45 $ 26,422 $ 22,297 $ 74,118 Cost of revenue 160 12,199 15,006 40,431 Gross profit (loss) (115 ) 14,223 7,291 33,687 Operating expense Selling and marketing 140 12,849 12,142 37,570 General and administrative (1) 567 88 46,060 287 Depreciation and amortization - 3,671 2,401 11,011 Loss on impairment of assets (2) - - 39,391 - Total operating expenses 707 16,608 99,994 48,868 Loss from discontinued operations (822 ) (2,385 ) (92,703 ) (15,181 ) Income tax provision - (9 ) (6 ) (23 ) Net loss from discontinued operations $ (822 ) $ (2,394 ) $ (92,709 ) $ (15,204 ) (1) General and administrative expenses for the nine months ended September 30, 2024, includes a $ 45,000 (2) Loss on impairment of assets for the nine months ended September 30, 2024 of $ 39,391 8,601 30,790 The table below sets forth the major classes of assets and liabilities of the discontinued operations: September 30, 2024 December 31, 2023 As of September 30, 2024 December 31, 2023 Assets Accounts receivable, net $ 528 $ 13,135 Subscription acquisition costs, current portion - 29,706 Prepayments and other current assets - 807 Current assets from discontinued operations 528 43,648 Subscription acquisition costs, net of current portion - 7,215 Acquired and other intangibles assets, net - 11,002 Noncurrent assets from discontinued operations - 18,217 Total assets from discontinued operations $ 528 $ 61,865 Liabilities Accounts payable $ 1,994 $ 2,554 Accrued expenses and other 1,927 1,868 Subscription refund liability 423 403 Royalty fee liability (1) 3,750 - Termination fee liability (1) 45,000 - Subscription liability, current portion 45,284 42,848 Current liabilities from discontinued operations 98,378 47,673 Subscription liability, net of current portion - 10,137 Noncurrent liabilities from discontinued operations - 10,137 Total liabilities from discontinued operations $ 98,378 $ 57,810 (1) Further details related to the alleged and disputed royalty fee liability of $ 3,750 45,000 ABG Group Legal Matters The table below sets forth the cash flows of the discontinued operations: 2024 2023 Nine Months Ended September 30, 2024 2023 Cash flows from operating activities from discontinued operations Net loss from discontinued operations $ (92,709 ) $ (15,204 ) Adjustments to reconcile net loss to net cash used in operating activities: Amortization of intangible assets 2,401 11,011 Loss on impairment of assets 39,391 - Stock-based compensation 592 1,861 Bad debt expense 561 - Change in operating assets and liabilities: Accounts receivable, net 12,046 2,770 Subscription acquisition costs 6,131 (1,631 ) Prepayments and other current assets 807 422 Accounts payable 3,190 (3,739 ) Accrued expenses and other 59 707 Subscription refund liability 20 (371 ) Subscription liability (7,701 ) (276 ) Termination fee liability 45,000 - Net cash provided by operating activities from discontinued operations $ 9,788 $ (4,450 )

Acquisitions and Dispositions (

Acquisitions and Dispositions (Tables) - Fexy Studios [Member]	9 Months Ended
	Sep. 30, 2024
Asset Acquisition [Line Items]
Schedule of Composition Preliminary Assets Purchase Price	The composition of the purchase price is as follows: Schedule of Composition Preliminary Assets Purchase Price Cash $ 500 Common stock 2,000 Contingent consideration 561 Deferred cash payments, as discounted 246 Total purchase consideration $ 3,307
Summary of Preliminary Assets Purchase Price Allocation	The purchase price allocation resulted in the following amounts being allocated to the assets acquired and liabilities assumed at the closing date of the acquisition based upon their respective fair values as summarized below: Summary of Preliminary Assets Purchase Price Allocation Advertiser relationships $ 663 Brand names 659 Goodwill 1,985 Net assets acquired $ 3,307

Balance Sheet Components (Table

Balance Sheet Components (Tables)	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Allowance For Doubtful Accounts	The following table summarizes the allowance for credit losses activity: Schedule of Allowance For Doubtful Accounts Nine Months Ended Year Ended Allowance for credit losses beginning of year $ 374 $ 1,036 Additions 708 315 Deductions – write-offs - (977 ) Allowance for credit losses end of period $ 1,082 $ 374
Schedule of Prepayments and Other Current Assets	Prepayments and Other Current Assets Schedule of Prepayments and Other Current Assets September 30, 2024 December 31, 2023 As of September 30, 2024 December 31, 2023 Prepaid expenses $ 2,917 $ 2,139 Prepaid supplies 141 773 Refundable income and franchise taxes 149 157 Unamortized debt costs - 209 Employee retention credits 2,468 2,468 Other receivables - 45 Total prepayments and other current assets $ 5,675 $ 5,791
Schedule of Property and Equipment	Property and Equipment Schedule of Property and Equipment September 30, 2024 (unaudited) December 31, 2023 As of September 30, 2024 (unaudited) December 31, 2023 Office equipment and computers $ 1,777 $ 1,777 Leasehold Improvements 54 - Furniture and fixtures 133 133 Gross property and equipment 1,964 1,910 Less accumulated depreciation and amortization (1,768 ) (1,582 ) Net property and equipment $ 196 $ 328
Summary of Platform Development Costs	Platform Development Summary of Platform Development Costs September 30, 2024 (unaudited) December 31, 2023 As of September 30, 2024 (unaudited) December 31, 2023 Platform development $ 29,064 $ 26,054 Less accumulated amortization (21,861 ) (17,331 ) Net platform development $ 7,203 $ 8,723
Summary of Platform Development Cost Activity	A summary of platform development activity for the nine months ended September 30, 2024 (unaudited) is as follows: Summary of Platform Development Cost Activity Platform development beginning of year $ 26,054 Payroll-based costs capitalized 2,765 Total capitalized costs 28,819 Stock-based compensation 245 Platform development end of period $ 29,064
Schedule of Accrued Expenses	Intangible Assets Schedule of Intangible Assets Subject to Amortization As of September 30, 2024 (unaudited) As of December 31, 2023 Carrying Amount Accumulated Amortization Net Carrying Amount Carrying Amount Accumulated Amortization Net Carrying Amount Developed technology $ 17,333 $ (17,333 ) $ - $ 17,333 $ (17,333 ) $ - Trade name 5,181 (1,736 ) 3,445 5,181 (1,547 ) 3,634 Brand name 12,115 (3,376 ) 8,739 12,774 (2,374 ) 10,400 Subscriber relationships 2,150 (1,315 ) 835 2,150 (1,121 ) 1,029 Advertiser relationships 14,519 (3,898 ) 10,621 15,182 (2,832 ) 12,350 Database 1,140 (1,140 ) - 1,140 (1,140 ) - Digital content 355 (355 ) - 355 (311 ) 44 Total intangible assets $ 52,793 $ (29,153 ) $ 23,640 $ 54,115 $ (26,658 ) $ 27,457 Intangible assets subject to amortization were recorded as part of the Company’s business acquisitions. Amortization expense for the three months ended September 30, 2024 and 2023 was $ 849 and $ 1,572 , respectively, of which amortization expense for developed technology of $ 0 and $ 596 , respectively, is included in cost of revenues on the condensed consolidated statements of operations. Amortization expense for the nine months ended September 30, 2024 and 2023 was $ 2,619 and $ 5,070 , respectively, of which amortization expense for developed technology of $ 0 and $ 2,130 , respectively, is included in cost of revenues on the condensed consolidated statements of operations. Impairment charges for the three and nine months ended September 30, 2024 of $ 0 and $ 1,198 , respectively, were recorded as a result of the disposition of Fexy Studios intangible assets, including the advertiser relationships of $ 608 and brand names of $ 590 , on the condensed consolidated statements of operations. No impairment charges for the three and nine months ended September 30, 2023 were recorded for the intangible assets. Accrued Expenses and Other Schedule of Accrued Expenses September 30, 2024 December 31, 2023 As of September 30, 2024 December 31, 2023 General accrued expenses $ 4,748 $ 5,551 Accrued payroll and related taxes 3,457 4,515 Accrued publisher expenses 2,426 7,596 Accrued interest 11,220 3,824 Liabilities in connection with acquisitions and dispositions 66 1,119 Assumed lease liability 747 1,328 Lease termination liability 246 4,481 Other accrued expenses 476 489 Total accrued expenses and other $ 23,386 $ 28,903
Schedule of Accrued Expenses	Accrued Expenses and Other Schedule of Accrued Expenses September 30, 2024 December 31, 2023 As of September 30, 2024 December 31, 2023 General accrued expenses $ 4,748 $ 5,551 Accrued payroll and related taxes 3,457 4,515 Accrued publisher expenses 2,426 7,596 Accrued interest 11,220 3,824 Liabilities in connection with acquisitions and dispositions 66 1,119 Assumed lease liability 747 1,328 Lease termination liability 246 4,481 Other accrued expenses 476 489 Total accrued expenses and other $ 23,386 $ 28,903

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Schedule of Supplemental Information Related to Operating Leases	The table below presents supplemental information related to the operating lease: Schedule of Supplemental Information Related to Operating Leases 2024 2023 Nine Months Ended September 30, 2024 2023 Operating lease costs during the period (1) $ 308 $ 758 Cash payments included in the measurement of operating lease liabilities during the period $ 916 $ 362 Operating lease liability arising from obtaining lease right-of-use assets during the period $ 2,583 $ - Weighted-average remaining lease term (in years) as of period-end 6.17 1.01 Weighted-average discount rate during the period 10.85 % 9.90 % (1) Operating lease costs is presented net of sublease income that is not material.
Schedule of Operating Lease Costs	The components of operating lease costs were as follows: Schedule of Operating Lease Costs 2024 2023 2024 2023 Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Operating lease costs: General and administrative $ 150 $ 259 $ 682 $ 922 Total operating lease costs (1) 150 259 682 922 Sublease income (125 ) (55 ) (374 ) (164 ) Total operating lease costs $ 25 $ 204 $ 308 $ 758 (1) Includes certain costs associated with an expired business membership agreement that permitted access to certain office space for the three and nine months ended September 30, 2024 of $ 155 465 96 266
Summary of Maturity of Lease Liabilities	Maturities of the operating lease liabilities as of September 30, 2024 are summarized as follows: Summary of Maturity of Lease Liabilities Years Ending December 31, 2024 (remaining three months of the year) $ - 2025 - 2026 652 2027 652 2028 652 Thereafter 1,249 Minimum lease payments 3,205 Less imputed interest (1,047 ) Present value of operating lease liabilities $ 2,158 Current portion of operating lease liabilities $ 247 Long term portion of operating lease liabilities 1,911 Total operating lease liabilities $ 2,158

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in Carrying Value of Goodwill	The changes in carrying value of goodwill are as follows: Schedule of Changes in Carrying Value of Goodwill September 30, 2024 (unaudited) December 31, 2023 As of September 30, 2024 (unaudited) December 31, 2023 Carrying value at beginning of year $ 42,575 $ 39,344 Goodwill acquired in acquisition of Men’s Journal - 1,246 Goodwill acquired in acquisition of Fexy Studios - 1,985 Carrying value at end of period $ 42,575 $ 42,575

Liquidated Damages Payable (Tab

Liquidated Damages Payable (Tables)	9 Months Ended
	Sep. 30, 2024
Liquidated Damages Payable
Summary of Liquidated Damages	Obligations with respect to the liquidated damages payable are summarized as follows: Summary of Liquidated Damages As of September 30, 2024 (unaudited) Registration Rights Damages Public Information Failure Damages Accrued Interest Balance MDB common stock to be issued (1) $ 15 $ - $ - $ 15 Series H convertible preferred stock 566 574 761 1,901 Convertible debentures - 144 85 229 Series J convertible preferred stock 152 152 156 460 Series K convertible preferred stock 166 70 312 548 Total $ 899 $ 940 $ 1,314 $ 3,153 As of December 31, 2023 Registration Rights Damages Public Information Failure Damages Accrued Interest Balance MDB common stock to be issued (1) $ 15 $ - $ - $ 15 Series H convertible preferred stock 565 574 659 1,798 Convertible debentures - 144 72 216 Series J convertible preferred stock 152 152 129 433 Series K convertible preferred stock 166 70 226 462 Total $ 898 $ 940 $ 1,086 $ 2,924 (1) Consists of shares of common stock issuable to MDB Capital Group, LLC (“MDB”).

Fair Value (Tables)

Fair Value (Tables)	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of Fair Value of Financial Instruments	Liabilities measured at fair value on a recurring basis consisted of the following as of December 31, 2023: Schedule of Fair Value of Financial Instruments Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Contingent consideration $ 1,571 $ - $ 1,571 $ -

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of long term debt	The following table summarizes the debt: Schedule of long term debt As of September 30, 2024 (unaudited) As of December 31, 2023 Principal Balance Unamortized Discount and Debt Issuance Costs Carrying Value Principal Balance Unamortized Discount and Debt Issuance Costs Carrying Value Senior Secured Notes, effective interest rate of 10.1% as of September 30, 2024, as amended $ 62,691 $ (204 ) $ 62,487 $ 62,691 $ (272 ) $ 62,419 Senior Secured Notes, effective interest rate of 10.1% $ 62,691 $ (204 ) $ 62,487 $ 62,691 $ (272 ) $ 62,419 Delayed Draw Term Notes, effective interest rate of 10.2% 4,000 (23 ) 3,977 4,000 (31 ) 3,969 2022 Bridge Notes, effective interest rate of 10.2% 36,000 (60 ) 35,940 36,000 (79 ) 35,921 Total $ 102,691 $ (287 ) $ 102,404 $ 102,691 $ (382 ) $ 102,309

Simplify Loan (Tables)

Simplify Loan (Tables)	9 Months Ended
	Sep. 30, 2024
Simplify Loan
Summary of Interest Expense	The following table represents interest expense: Summary of Interest Expense 2024 2023 2024 2023 Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Amortization of debt costs: Line of Credit $ - $ 54 $ 418 $ 161 2023 Notes - 64 113 64 Senior Secured Notes 23 228 68 676 Delayed Draw Term Notes 2 26 8 77 2022 Bridge Notes 5 161 19 1,200 Total amortization of debt costs 30 533 626 2,178 Noncash and accrued interest: 2023 Notes 204 - 608 - Senior Secured Notes 1,601 - 4,771 - Delayed Draw Term Notes 102 - 304 - 2022 Bridge Notes 920 - 2,740 - Other - 152 - 754 Total noncash and accrued interest 2,827 152 8,423 754 Cash paid interest: Line of Credit - 598 1,706 1,345 Simplify Loan 189 - 552 - 2023 Notes - 44 - 44 Senior Secured Notes - 1,602 - 4,754 Delayed Draw Term Notes - 102 - 303 2022 Bridge Notes - 1,317 - 3,764 Other 113 32 440 421 Total cash paid interest (1) 302 3,695 2,698 10,631 Less interest income (2) - (338 ) - (338 ) Total interest expense $ 3,159 $ 4,042 $ 11,747 $ 13,225 (1) During the three months ended September 30, 2024, prior accrued interest of $ 363 665 (2) During the three and nine months ended September 30, 2023, the Company recorded interest income of $ 338

Compensation Plans (Tables)

Compensation Plans (Tables)	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Summary of Stock-based Compensation	Stock-based compensation and equity-based expense charged to operations or capitalized are summarized as follows: Summary of Stock-based Compensation Restricted Stock Common Stock Options Warrants Totals Three Months Ended September 30, 2024 Restricted Stock Common Stock Options Warrants Totals Cost of revenue $ - $ 127 $ 4 $ 131 Selling and marketing 3 31 - 34 General and administrative 485 82 - 567 Total costs charged to operations 488 240 4 732 Capitalized platform development - 17 - 17 Total stock-based compensation $ 488 $ 257 $ 4 $ 749 Restricted Stock Common Stock Options Warrants Totals Three Months Ended September 30, 2023 Restricted Stock Common Stock Options Warrants Totals Cost of revenue $ 197 $ 526 $ 1 $ 724 Selling and marketing 65 224 - 289 General and administrative 1,611 881 257 2,749 Total costs charged to operations 1,873 1,631 258 3,762 Capitalized platform development - 237 - 237 Total stock-based compensation $ 1,873 $ 1,868 $ 258 $ 3,999 Restricted Stock Common Stock Options Warrants Totals Nine Months Ended September 30, 2024 Restricted Stock Common Stock Options Warrants Totals Cost of revenue $ 119 $ 658 $ 10 $ 787 Selling and marketing 14 167 - 181 General and administrative 789 387 - 1,176 Total costs charged to operations 922 1,212 10 2,144 Capitalized platform development - 245 - 245 Total stock-based compensation $ 922 $ 1,457 $ 10 $ 2,389 Restricted Stock Common Stock Options Warrants Totals Nine Months Ended September 30, 2023 Restricted Stock Common Stock Options Warrants Totals Cost of revenue $ 1,655 $ 1,853 $ 7 $ 3,515 Selling and marketing 193 760 - 953 General and administrative 6,298 3,598 753 10,649 Total costs charged to operations 8,146 6,211 760 15,117 Capitalized platform development - 785 - 785 Total stock-based compensation $ 8,146 $ 6,996 $ 760 $ 15,902
Schedule of Unrecognized Compensation Expense	Unrecognized compensation expense and expected weighted-average period to be recognized related to the stock-based compensation awards and equity-based awards as of September 30, 2024 were as follows: Schedule of Unrecognized Compensation Expense As of September 30, 2024 Restricted Stock Common Stock Options Warrants Totals Unrecognized compensation expense $ 451 $ 1,015 $ 19 $ 1,485 Weighted average period expected to be recognized (in years) 0.93 1.02 1.52 1.00

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregation of Revenue	The following table provides information about disaggregated revenue by category, geographical market and timing of revenue recognition: Schedule of Disaggregation of Revenue 2024 2023 2024 2023 Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Revenue by category: Digital revenue Digital advertising $ 23,067 $ 28,251 $ 66,533 $ 70,363 Digital subscriptions 1,807 2,962 5,511 9,809 Licensing and syndication revenue 1,837 2,230 6,758 8,681 Other digital revenue 6,320 1,088 9,327 2,858 Total digital revenue 33,031 34,531 88,129 91,711 Print revenue Print advertising - 813 - 2,529 Print subscriptions 524 1,652 1,550 5,246 Total print revenue 524 2,465 1,550 7,775 Total $ 33,555 $ 36,996 $ 89,679 $ 99,486 Revenue by geographical market: United States $ 31,865 $ 35,579 $ 84,464 $ 95,847 Other 1,690 1,417 5,215 3,639 Total $ 33,555 $ 36,996 $ 89,679 $ 99,486 Revenue by timing of recognition: At point in time $ 31,748 $ 34,034 $ 84,168 $ 89,677 Over time 1,807 2,962 5,511 9,809 Total $ 33,555 $ 36,996 $ 89,679 $ 99,486 Total revenue $ 33,555 $ 36,996 $ 89,679 $ 99,486
Schedule of Contract with Customer, Asset and Liability	The following table provides information about contract balances: Schedule of Contract with Customer, Asset and Liability September 30, 2024 (unaudited) December 31, 2023 As of September 30, 2024 (unaudited) December 31, 2023 Unearned revenue (short-term contract liabilities): Digital revenue $ 7,574 $ 16,938 Total short-term contract liabilities $ 7,574 $ 16,938 Unearned revenue (long-term contract liabilities): Digital revenue $ 357 $ 542 Total long-term contract liabilities $ 357 $ 542

Schedule of Common Stock Equiva

Schedule of Common Stock Equivalent Shares Excluded From Diluted Calculations (Details) - shares shares in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	4,342,053	7,654,171
Series G Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	8,582	8,582
Financing Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	39,774	39,774
ABG Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	999,540	999,540
AllHipHop Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	5,682	5,682
Publisher Partner Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	9,800	9,800
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	88,660	845,903
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	3,190,015	5,744,890

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) Segment	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Accounting Policies [Abstract]
Number of reportable segment | Segment			1
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	$ (4,778)	$ 8,772	$ 14,880	$ 34,823
Cash and Cash Equivalents, at Carrying Value	5,773		5,773		$ 9,284
[custom:WorkingCapitalDeficit-0]	$ 209,596		$ 209,596

Schedule of Discontinued Operat

Schedule of Discontinued Operations (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Operating expense
Net loss from discontinued operations		$ (822)	$ (2,394)	$ (92,709)	$ (15,204)
Assets
Current assets from discontinued operations		528		528		$ 43,648
Noncurrent assets from discontinued operations						18,217
Liabilities
Royalty fee liability		3,750		3,750
Current liabilities from discontinued operations		98,378		98,378		47,673
Noncurrent liabilities from discontinued operations						10,137
Cash flows from operating activities from discontinued operations
Net loss from discontinued operations		(822)	(2,394)	(92,709)	(15,204)
Bad debt expense				1,269	217
Sports Illustrated Media Business [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue		45	26,422	22,297	74,118
Cost of revenue		160	12,199	15,006	40,431
Gross profit (loss)		(115)	14,223	7,291	33,687
Operating expense
Selling and marketing		140	12,849	12,142	37,570
General and administrative	[1]	567	88	46,060	287
Amortization of intangible assets			3,671	2,401	11,011
Loss on impairment of assets	[2]			39,391
Total operating expenses		707	16,608	99,994	48,868
Loss from discontinued operations		(822)	(2,385)	(92,703)	(15,181)
Income tax provision			(9)	(6)	(23)
Net loss from discontinued operations		(822)	(2,394)	(92,709)	(15,204)
Assets
Accounts receivable, net		528		528		13,135
Subscription acquisition costs, current portion						29,706
Prepayments and other current assets						807
Current assets from discontinued operations		528		528		43,648
Subscription acquisition costs, net of current portion						7,215
Acquired and other intangibles assets, net						11,002
Noncurrent assets from discontinued operations						18,217
Total assets from discontinued operations		528		528		61,865
Liabilities
Accounts payable		1,994		1,994		2,554
Accrued expenses and other		1,927		1,927		1,868
Subscription refund liability		423		423		403
Royalty fee liability	[3]	3,750		3,750
Termination fee liability	[3]	45,000		45,000
Subscription liability, current portion		45,284		45,284		42,848
Current liabilities from discontinued operations		98,378		98,378		47,673
Subscription liability, net of current portion						10,137
Noncurrent liabilities from discontinued operations						10,137
Total liabilities from discontinued operations		98,378		98,378		$ 57,810
Cash flows from operating activities from discontinued operations
Net loss from discontinued operations		$ (822)	$ (2,394)	(92,709)	(15,204)
Stock-based compensation				592	1,861
Bad debt expense				561
Accounts receivable, net				12,046	2,770
Subscription acquisition costs				6,131	(1,631)
Prepayments and other current assets				807	422
Accounts payable				3,190	(3,739)
Accrued expenses and other				59	707
Subscription refund liability				20	(371)
Subscription liability				(7,701)	(276)
Termination fee liability				45,000
Net cash provided by operating activities from discontinued operations				$ 9,788	$ (4,450)
[1]General and administrative expenses for the nine months ended September 30, 2024, includes a $ 45,000 39,391 8,601 30,790 3,750 45,000 ABG Group Legal Matters

Schedule of Discontinued Oper_2

Schedule of Discontinued Operations (Details) (Parenthetical) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($)
Discontinued Operations and Disposal Groups [Abstract]
Termination fee liability	$ 45,000
Impairment of assets	39,391
Impairment of intangible assets	8,601
Impairment of subscription acquisition costs	30,790
Royalty fee liability	$ 3,750

Schedule of Composition Prelimi

Schedule of Composition Preliminary Assets Purchase Price (Details) - Teneology Inc [Member] - Fexy Studios [Member] $ in Thousands	Jan. 11, 2023 USD ($)
Asset Acquisition [Line Items]
Cash	$ 500
Common stock	2,000
Contingent consideration	561
Deferred cash payments, as discounted	246
Total purchase consideration	$ 3,307

Summary of Preliminary Assets P

Summary of Preliminary Assets Purchase Price Allocation (Details) - Teneology Inc [Member] - Fexy Studios [Member] $ in Thousands	Jan. 11, 2023 USD ($)
Asset Acquisition [Line Items]
Net assets acquired	$ 3,307
Advertiser Relationships [Member]
Asset Acquisition [Line Items]
Net assets acquired	663
Brand Names [Member]
Asset Acquisition [Line Items]
Net assets acquired	659
Goodwill [Member]
Asset Acquisition [Line Items]
Net assets acquired	$ 1,985

Acquisitions and Dispositions_2

Acquisitions and Dispositions (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands							9 Months Ended	12 Months Ended
	Aug. 19, 2024	Nov. 17, 2023	May 01, 2023	Apr. 01, 2023	Mar. 01, 2023	Jan. 11, 2023	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Asset Acquisition [Line Items]
Share value							$ 12,000
Goodwill							42,575	$ 42,575	$ 39,344
Working capital	$ 25,000
Accounts receivable net current							25,858	31,676
Accounts payable current							$ 4,192	7,803
Disposition 2023 [Member]
Asset Acquisition [Line Items]
Cash proceeds		$ 1,061
Sale price		1,000
Working capital		272
Preliminary working capital		61
Adjustment for working capital		153
Sale price		908
Business component carrying value		$ 172						639
Accounts receivable net current								453
Accounts payable current								31
Loss on assets								$ 325
Advertiser Relationships [Member]
Asset Acquisition [Line Items]
Estimated useful life							15 years
Brand Names [Member]
Asset Acquisition [Line Items]
Estimated useful life							12 years
Teneology Inc [Member] | Fexy Studios [Member]
Asset Acquisition [Line Items]
Goodwill							$ 1,678
Teneology Inc [Member] | Fexy Studios [Member]
Asset Acquisition [Line Items]
Purchase price						$ 3,307
Cash paid for consideration						500
Advance payments of cash						250
Deferred cash payments			$ 25	$ 25	$ 25	75
Deferred cash payment due						$ 200
Number of shares issued for asset acquisition						274,692
Fair value of shares issued						$ 2,000
Share value						$ 2,225
Common stock trading price						$ 7.94
Cash retention pool for employees						$ 300
Asset acquisition transaction cost						$ 99

Schedule of Allowance For Doubt

Schedule of Allowance For Doubtful Accounts (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Allowance for credit losses beginning of year	$ 374	$ 1,036
Additions	708	315
Deductions – write-offs		(977)
Allowance for credit losses end of period	$ 1,082	$ 374

Schedule of Prepayments and Oth

Schedule of Prepayments and Other Current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Prepaid expenses	$ 2,917	$ 2,139
Prepaid supplies	141	773
Refundable income and franchise taxes	149	157
Unamortized debt costs		209
Employee retention credits	2,468	2,468
Other receivables		45
Total prepayments and other current assets	$ 5,675	$ 5,791

Schedule of Property and Equipm

Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Gross property and equipment	$ 1,964	$ 1,910
Less accumulated depreciation and amortization	(1,768)	(1,582)
Net property and equipment	196	328
Office Equipment and Computers [Member]
Property, Plant and Equipment [Line Items]
Gross property and equipment	1,777	1,777
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Gross property and equipment	54
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Gross property and equipment	$ 133	$ 133

Summary of Platform Development

Summary of Platform Development Costs (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Platform development	$ 52,793	$ 54,115
Less accumulated amortization	29,153	26,658
Net platform development	23,640	27,457
Platform Development [Member]
Property, Plant and Equipment [Line Items]
Platform development	29,064	26,054
Less accumulated amortization	(21,861)	(17,331)
Net platform development	$ 7,203	$ 8,723

Summary of Platform Developme_2

Summary of Platform Development Cost Activity (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Property, Plant and Equipment [Line Items]
Stock-based compensation	$ 2,736	$ 16,978
Platform Development [Member]
Property, Plant and Equipment [Line Items]
Platform development beginning of year	26,054
Payroll-based costs capitalized	2,765
Total capitalized payroll-based costs	28,819
Stock-based compensation	245
Platform development end of year	$ 29,064

Schedule of Accrued Expenses (D

Schedule of Accrued Expenses (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Jan. 01, 2022
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	$ 52,793	$ 54,115
Accumulated Amortization	(29,153)	(26,658)
Net Carrying Amount	23,640	27,457
General accrued expenses	4,748	5,551
Accrued payroll and related taxes	3,457	4,515
Accrued publisher expenses	2,426	7,596
Accrued interest	11,220	3,824	$ 13,852
Liabilities in connection with acquisitions and dispositions	66	1,119
Assumed lease liability	747	1,328
Lease termination liability	246	4,481
Other accrued expenses	476	489
Total accrued expenses and other	23,386	28,903
Developed Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	17,333	17,333
Accumulated Amortization	(17,333)	(17,333)
Net Carrying Amount
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	5,181	5,181
Accumulated Amortization	(1,736)	(1,547)
Net Carrying Amount	3,445	3,634
Brand Names [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	12,115	12,774
Accumulated Amortization	(3,376)	(2,374)
Net Carrying Amount	8,739	10,400
Subscriber Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	2,150	2,150
Accumulated Amortization	(1,315)	(1,121)
Net Carrying Amount	835	1,029
Advertiser Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	14,519	15,182
Accumulated Amortization	(3,898)	(2,832)
Net Carrying Amount	10,621	12,350
Database Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	1,140	1,140
Accumulated Amortization	(1,140)	(1,140)
Net Carrying Amount
Digital Content [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying Amount	355	355
Accumulated Amortization	(355)	(311)
Net Carrying Amount		$ 44

Balance Sheet Components (Detai

Balance Sheet Components (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Impairment Effects on Earnings Per Share [Line Items]
Accounts receivable, net	$ 25,858,000		$ 25,858,000		$ 31,676,000
Employee retention credits			6,868,000
Retention Payable	2,468,000		2,468,000		$ 2,468,000
Depreciation expense	56,000	$ 79,000	186,000	$ 276,000
Amortization expense of intangible asset			9,550,000	20,834,000
Amortization of Acquisition Costs	849,000	1,572,000	2,619,000	5,070,000
Developed Technology [Member]
Impairment Effects on Earnings Per Share [Line Items]
Amortization expense of intangible asset	0	596,000	0	2,130,000
Platform Development [Member]
Impairment Effects on Earnings Per Share [Line Items]
Amortization expense of intangible asset	1,474,000	1,595,000	4,530,000	4,753,000
Impairment charges	0	0	0	64,000
Property, Plant and Equipment [Member]
Impairment Effects on Earnings Per Share [Line Items]
Impairment charges for property and equipment	0	$ 0	0	$ 55,000
Fexy Studios Intangiable Asset [Member]
Impairment Effects on Earnings Per Share [Line Items]
Impairment charges for property and equipment	$ 0		1,198,000
Fexy Studios Intangiable Asset [Member] | Advertiser Relationships [Member]
Impairment Effects on Earnings Per Share [Line Items]
Impairment charges for property and equipment			608,000
Fexy Studios Intangiable Asset [Member] | Brand Names [Member]
Impairment Effects on Earnings Per Share [Line Items]
Impairment charges for property and equipment			$ 590,000

Schedule of Supplemental Inform

Schedule of Supplemental Information Related to Operating Leases (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024		Sep. 30, 2023
Leases [Abstract]
Operating lease costs during the year	$ 25	$ 204	$ 308	[1]	$ 758	[1]
Cash payments included in the measurement of operating lease liabilities during the year			916		362
Operating lease liability arising from obtaining lease right-of-use assets during the period			$ 2,583
Weighted-average remaining lease term (in years) as of year-end	6 years 2 months 1 day	1 year 3 days	6 years 2 months 1 day		1 year 3 days
Weighted-average discount rate during the year	10.85%	9.90%	10.85%		9.90%
[1]Operating lease costs is presented net of sublease income that is not material.

Schedule of Operating Lease Cos

Schedule of Operating Lease Costs (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024		Sep. 30, 2023
Total operating lease costs	[1]	$ 150	$ 259	$ 682		$ 922
Sublease income		(125)	(55)	(374)		(164)
Total operating lease costs		25	204	308	[2]	758	[2]
General and Administrative Expense [Member]
Total operating lease costs		$ 150	$ 259	$ 682		$ 922
[1]Includes certain costs associated with an expired business membership agreement that permitted access to certain office space for the three and nine months ended September 30, 2024 of $ 155 465 96 266

Schedule of Operating Lease C_2

Schedule of Operating Lease Costs (Details) (Parenthetical) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Operating lease cost	[1]	$ 150	$ 259	$ 682	$ 922
Business Membership Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Operating lease cost		155		465
Month-to-month Lease Arrangement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Operating lease cost		$ 96		$ 266
[1]Includes certain costs associated with an expired business membership agreement that permitted access to certain office space for the three and nine months ended September 30, 2024 of $ 155 465 96 266

Summary of Maturity of Lease Li

Summary of Maturity of Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Leases [Abstract]
2024 (remaining three months of the year)
2025
2026	652
2027	652
2028	652
Thereafter	1,249
Minimum lease payments	3,205
Less imputed interest	(1,047)
Present value of operating lease liabilities	2,158
Current portion of operating lease liabilities	247	$ 358
Long term portion of operating lease liabilities	1,911
Total operating lease liabilities	$ 2,158

Leases (Details Narrative)

Leases (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Sublease income	$ 125	$ 55	$ 374	$ 164
Operating lease cash payments	$ 4,000
Advertising expense			246
Sublease Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Sublease income			$ 288	$ 265

Schedule of Changes in Carrying

Schedule of Changes in Carrying Value of Goodwill (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Carrying value at beginning of year	$ 42,575	$ 39,344
Carrying value at end of period	42,575	42,575
Men’s Journal [Member]
Restructuring Cost and Reserve [Line Items]
Goodwill acquired in acquisition of Fexy Studios		1,246
Fexy Studios [Member]
Restructuring Cost and Reserve [Line Items]
Goodwill acquired in acquisition of Fexy Studios		$ 1,985

Line of Credit (Details Narrati

Line of Credit (Details Narrative) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Line of credit		$ 19,609
Financing and Security Agreement [Member] | SLR Digital Finance LLC [Member]
Debt Instrument [Line Items]
Line of credit	0	$ 19,609
SLR Digital Finance LLC [Member]
Debt Instrument [Line Items]
Termination loans	$ 3,448
SLR Digital Finance LLC [Member] | Financing and Security Agreement [Member]
Debt Instrument [Line Items]
Line of credit facility, percentage	85%
Line of credit facility interest rate description	(ii) an interest rate at the prime rate plus 4.0% per annum of the amount advanced (subject to minimum utilization of at least 10% of the maximum amount of advances available), (iii) payment of a fee equal to 2.25% of the maximum line amount with respect to any termination of the agreement prior to December 31, 2025 at the option of the Company at any time with 60 day notice, (iv) a payment of a performance fee in the amount equal to 2.25% of the maximum line amount, under certain circumstances in connection with the Business Combination (as further described below), and (v) a payment of a success fee in connection with the Business Combination under certain circumstances.
SLR Digital Finance LLC [Member] | Financing and Security Agreement [Member] | Maximum [Member]
Debt Instrument [Line Items]
Line of credit	$ 40,000

Summary of Liquidated Damages (

Summary of Liquidated Damages (Details) - USD ($) $ in Thousands		Sep. 30, 2024	Dec. 31, 2023
Accrued Interest		$ 1,314	$ 1,086
Registration Rights Damages		899	898
Public Information Failure Damages		940	940
Balance		3,153	2,924
MDB Common Stock to be Issued [Member]
Registration Rights Damages	[1]	15	15
Public Information Failure Damages	[1]
Accrued Interest	[1]
Balance	[1]	15	15
Series H Convertible Preferred Stock [Member]
Accrued Interest		761	659
Registration Rights Damages		566	565
Public Information Failure Damages		574	574
Balance		1,901	1,798
Convertible Debentures [Member]
Accrued Interest		85	72
Registration Rights Damages
Public Information Failure Damages		144	144
Balance		229	216
Series J Convertible Preferred Stock [Member]
Accrued Interest		156	129
Registration Rights Damages		152	152
Public Information Failure Damages		152	152
Balance		460	433
Series K Convertible Preferred Stock [Member]
Accrued Interest		312	226
Registration Rights Damages		166	166
Public Information Failure Damages		70	70
Balance		$ 548	$ 462
[1]Consists of shares of common stock issuable to MDB Capital Group, LLC (“MDB”).

Liquidated Damages Payable (Det

Liquidated Damages Payable (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands							9 Months Ended
	Apr. 01, 2024	Mar. 21, 2024	Apr. 10, 2023	Feb. 10, 2023	Feb. 10, 2023	Feb. 08, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Short-term liquidated damages							$ 3,153		$ 2,924
Liquidated damages payable accrued interest percentage							1%
Liquidated damages outstanding amount							$ 3,153		$ 2,924
Percentage of aggregate amount invested							6%
Liquidated damages	$ 48,750	$ 20,000
Liquidated damages								$ 130
Additional Paid-in Capital [Member]
Liquidated damages								$ 130
Stock Purchase Agreement [Member] | Investor [Member]
Stock issued during period shares new issues			11,766	35,486		47,252
Shares Issued, Price Per Share						$ 10.56
Liquidated damages						$ 499
Number of shares issued, value			$ 45		$ 324		$ 369
Liquidated damages			$ 84		$ 46		130
Stock Purchase Agreement [Member] | Investor [Member] | Additional Paid-in Capital [Member]
Liquidated damages							$ 499

Schedule of Fair Value of Finan

Schedule of Fair Value of Financial Instruments (Details) - Contingent Consideration [Member] $ in Thousands	Dec. 31, 2023 USD ($)
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Long term debt fair value	$ 1,571
Fair Value, Inputs, Level 1 [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Long term debt fair value
Fair Value, Inputs, Level 2 [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Long term debt fair value	1,571
Fair Value, Inputs, Level 3 [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Long term debt fair value

Fair Value (Details Narrative)

Fair Value (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands			1 Months Ended				3 Months Ended		9 Months Ended		12 Months Ended
	Feb. 16, 2024	Feb. 15, 2024	May 31, 2024	Apr. 30, 2024	Mar. 31, 2024	Feb. 29, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Issuance of acquisition share, value									$ (497)	$ (1,423)
Financial instruments measured at fair value							$ 1,100		1,100		$ 0
Financial instruments measured fair value debt bridge notes							8,000		8,000		7,887
Debt fair value							102,404		102,404		$ 102,309
Trading price, per share											$ 2.38
Change in valuation of contingent consideration								$ 60	313	469
Put Option [Member]
Restructuring Cost and Reserve [Line Items]
Exercise price											8.10
Trading price, per share											$ 5.72
Put Option [Member] | Fexy Studios Acquistion [Member]
Restructuring Cost and Reserve [Line Items]
Issuance of common stock in connection with acquisitions, shares											274,692
Common Stock [Member]
Restructuring Cost and Reserve [Line Items]
Issuance of acquisition share, value									$ (3)	$ (2)
Issuance of common stock in connection with acquisitions, shares								28,979		28,979
Flexy Studios [Member]
Restructuring Cost and Reserve [Line Items]
Preceding acquistion price per share							$ 8.10		$ 8.10
Fexy Studios [Member]
Restructuring Cost and Reserve [Line Items]
Business Combination, Consideration Transferred		$ 2,478
Equal installments paid	$ 620		$ 620	$ 620	$ 620	$ 620
Flexy put option description		(i) $2,225 pursuant to the Fexy Put Option where the Company gave the recipients of the contingent consideration a right to put their 274,692 shares of the Company’s common stock; (ii) $200 deferred payment due under the purchase agreement; and (iii) $53 in other costs and reimbursable transition expenses payable.
Fexy Studios [Member] | Common Stock [Member]
Restructuring Cost and Reserve [Line Items]
Issuance of acquisition shares									274,692
Issuance of acquisition share, value									$ 379

Bridge Notes (Details Narrative

Bridge Notes (Details Narrative) - USD ($) $ in Thousands			9 Months Ended
	Sep. 29, 2023	Aug. 31, 2023	Sep. 30, 2024	Nov. 27, 2023
Short-Term Debt [Line Items]
Principal balance			$ 102,691
2023 Notes [Member]
Short-Term Debt [Line Items]
Aggregate principal amount		$ 5,000		$ 2,000
Incremental borrowings		3,000
Senior secured notes principal	$ 1,000	$ 1,000
Debt instrument interest rate effective percentage		10%
Principal amount prepay due percentage		100%
Interest rate			14.20%
Principal balance			$ 8,000

Schedule of long term debt (Det

Schedule of long term debt (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Principal balance	$ 102,691	$ 102,691
Unamortized discount and debt issuance costs	(287)	(382)
Carrying value	102,404	102,309
Senior Secured Note [Member]
Short-Term Debt [Line Items]
Principal balance	62,691	62,691
Unamortized discount and debt issuance costs	(204)	(272)
Carrying value	62,487	62,419
Delayed Draw Term Notes [Member]
Short-Term Debt [Line Items]
Principal balance	4,000	4,000
Unamortized discount and debt issuance costs	(23)	(31)
Carrying value	3,977	3,969
2022 Bridge Notes [Member]
Short-Term Debt [Line Items]
Principal balance	36,000	36,000
Unamortized discount and debt issuance costs	(60)	(79)
Carrying value	$ 35,940	$ 35,921

Schedule of Long Term Debt (D_2

Schedule of Long Term Debt (Details) (Parenthetical)	Sep. 30, 2024	Dec. 31, 2023
Delayed Draw Term Notes [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate, percentage	10.20%	10.20%
2022 Bridge Notes [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate, percentage	10.20%	10.20%
Senior Secured Note [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate, percentage	10.10%	10.10%

Debt (Details Narrative)

Debt (Details Narrative) - USD ($) $ in Thousands				9 Months Ended
	Jul. 01, 2023	May 01, 2023	Mar. 01, 2023	Sep. 30, 2024	Dec. 31, 2023	Dec. 15, 2022	Jan. 01, 2022
Short-Term Debt [Line Items]
Interest payable				$ 11,220	$ 3,824		$ 13,852
Current maturities of debt				102,404	$ 102,309
Principal balance				$ 102,691
Delayed Draw Term Notes [Member] | Purchase Agreement [Member]
Short-Term Debt [Line Items]
Debt maturity date				Dec. 31, 2026
Debt due rate				10%
SLR Digital Finance LLC [Member]
Short-Term Debt [Line Items]
Principal amount of debt				$ 36,000
Senior Secured Note [Member]
Short-Term Debt [Line Items]
Debt instrument interest rate				10%
Debt maturity date				Dec. 31, 2026
Debt due rate				10.10%	10.10%
2022 Bridge Notes [Member]
Short-Term Debt [Line Items]
Debt maturity date				Dec. 31, 2026
Debt due rate				12%
Debt fixed rate						10%
Debt interest rate	1.50%	1.50%	1.50%

Summary of Interest Expense (De

Summary of Interest Expense (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Short-Term Debt [Line Items]
Total amortization of debt costs		$ 30	$ 533	$ 626	$ 2,178
Total noncash and accrued interest		2,827	152	8,423	754
Total cash paid interest	[1]	302	3,695	2,698	10,631
Less interest income	[2]		(338)		(338)
Total interest expense		3,159	4,042	11,747	13,225
Line of Credit [Member]
Short-Term Debt [Line Items]
Total amortization of debt costs			54	418	161
Total cash paid interest			598	1,706	1,345
2023 Notes [Member]
Short-Term Debt [Line Items]
Total amortization of debt costs			64	113	64
Total noncash and accrued interest		204		608
Total cash paid interest			44		44
Senior Secured Notes [Member]
Short-Term Debt [Line Items]
Total amortization of debt costs		23	228	68	676
Total noncash and accrued interest		1,601		4,771
Total cash paid interest			1,602		4,754
Delayed Draw Term Notes [Member]
Short-Term Debt [Line Items]
Total amortization of debt costs		2	26	8	77
Total noncash and accrued interest		102		304
Total cash paid interest			102		303
2022 Bridge Notes [Member]
Short-Term Debt [Line Items]
Total amortization of debt costs		5	161	19	1,200
Total noncash and accrued interest		920		2,740
Total cash paid interest			1,317		3,764
Other [Member]
Short-Term Debt [Line Items]
Total noncash and accrued interest			152		754
Total cash paid interest		113	32	440	421
Simplify Loan [Member]
Short-Term Debt [Line Items]
Total cash paid interest		$ 189		$ 552
[1]During the three months ended September 30, 2024, prior accrued interest of $ 363 665 338

Summary of Interest Expense (_2

Summary of Interest Expense (Details) (Parenthetical) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Short-Term Debt [Line Items]
Total cash paid interest				$ 2,698	$ 10,835
Interest Expense, Debt	[1]		$ 338		338
B Riley [Member]
Short-Term Debt [Line Items]
Interest Expense, Debt			$ 338		$ 338
Simplyfy Loan [Member]
Short-Term Debt [Line Items]
Interest paid prior accrued		363
Total cash paid interest		$ 665
[1]During the three and nine months ended September 30, 2023, the Company recorded interest income of $ 338

Simplify Loan (Details Narrativ

Simplify Loan (Details Narrative) - USD ($) $ in Thousands	Aug. 19, 2024	Sep. 30, 2024	Mar. 13, 2024	Dec. 31, 2023
Working capital	$ 25,000
Outstanding indebtedness	$ 15,000
Company borrowed		$ 102,404		$ 102,309
Simplyfy Loan [Member]
Company borrowed		1,100
Line of credit		$ 3,448
Working Capital Loan Agreement [Member]
Applicable interest rate			5%
Simplyfy Loan [Member]
Interest rate	10%
Maximum [Member]
Working capital	$ 50,000

Preferred Stock (Details Narrat

Preferred Stock (Details Narrative)	Sep. 30, 2024 $ / shares shares
Class of Stock [Line Items]
Preferred stock, shares authorized	1,000,000
Preferred stock, par value | $ / shares	$ 0.01
Series G Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, designated shares	1,800
Shares outstanding	168
Series H Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, designated shares	23,000
Shares outstanding	0

Stockholders_ Deficiency (Detai

Stockholders’ Deficiency (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands				3 Months Ended		9 Months Ended
	Aug. 19, 2024	Feb. 14, 2024	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock authorized				1,000,000,000		1,000,000,000		1,000,000,000
Common stock par value				$ 0.01		$ 0.01		$ 0.01
Outstanding indebtedness					$ 11,508		$ 13,008
Share price								$ 2.38
Net proceeds from common stock						$ 12,000
Offering costs							167
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Outstanding indebtedness					$ 18		$ 20
Number of shares issued					1,774,128		1,981,128
Aggregate share of common stock						5,555,555
Vesting of restricted stock units				89,119	5,442	836,259	425,901
Common Stock [Member] | Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Vesting of restricted stock units				89,119	5,442	836,259	425,901
Common Stock Purchase Agreement [Member] | Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Outstanding indebtedness	$ 15,000
Number of shares issued	17,797,817
Share price	$ 0.84
Subscription Agreement [Member] | Private Placement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price		$ 2.16
Net proceeds from common stock		$ 12,000
Subscription Agreement [Member] | Common Stock [Member] | Private Placement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Aggregate share of common stock		5,555,555
Stock Purchase Agreements [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net proceeds from common stock			$ 1,232
Stock Purchase Agreements [Member] | Purchasers [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sale of stock number of shares issued in transaction			317,518
Stock Purchase Agreements [Member] | Direct Offering [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net proceeds from common stock			$ 11,144
Offering costs			356
Stock Purchase Agreements [Member] | Direct Offering [Member] | Purchasers [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net proceeds from common stock			$ 11,500
Sale of stock number of shares issued in transaction			2,963,918
Sale of stock price per share			$ 3.88

Summary of Stock-based Compensa

Summary of Stock-based Compensation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Cost of revenue	$ 16,562	$ 23,046	$ 53,035	$ 61,991
Selling and marketing	2,011	6,422	10,326	19,173
General and administrative	6,023	10,940	24,790	35,516
Total costs charged to operations	8,939	18,417	39,119	58,024
Total stock-based compensation			2,736	16,978
Stock Based Compensation [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Cost of revenue	131	724	787	3,515
Selling and marketing	34	289	181	953
General and administrative	567	2,749	1,176	10,649
Total costs charged to operations	732	3,762	2,144	15,117
Capitalized platform development	17	237	245	785
Total stock-based compensation	749	3,999	2,389	15,902
Restricted Stock [Member] | Stock Based Compensation [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Cost of revenue		197	119	1,655
Selling and marketing	3	65	14	193
General and administrative	485	1,611	789	6,298
Total costs charged to operations	488	1,873	922	8,146
Capitalized platform development
Total stock-based compensation	488	1,873	922	8,146
Common Stock Awards [Member] | Stock Based Compensation [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Cost of revenue	127	526	658	1,853
Selling and marketing	31	224	167	760
General and administrative	82	881	387	3,598
Total costs charged to operations	240	1,631	1,212	6,211
Capitalized platform development	17	237	245	785
Total stock-based compensation	257	1,868	1,457	6,996
Warrant [Member] | Stock Based Compensation [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Cost of revenue	4	1	10	7
Selling and marketing
General and administrative		257		753
Total costs charged to operations	4	258	10	760
Capitalized platform development
Total stock-based compensation	$ 4	$ 258	$ 10	$ 760

Schedule of Unrecognized Compen

Schedule of Unrecognized Compensation Expense (Details) - Stock Based Compensation [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($)
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unrecognized compensation expense	$ 1,485
Weighted average period expected to be recognized (in years)	1 year
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unrecognized compensation expense	$ 451
Weighted average period expected to be recognized (in years)	11 months 4 days
Common Stock Awards [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unrecognized compensation expense	$ 1,015
Weighted average period expected to be recognized (in years)	1 year 7 days
Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unrecognized compensation expense	$ 19
Weighted average period expected to be recognized (in years)	1 year 6 months 7 days

Compensation Plans (Details Nar

Compensation Plans (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	Jan. 02, 2024	Feb. 28, 2023	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options vested		34,515
Share price				$ 2.38
Other accrued liabilities current			$ 476	$ 489
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares vested		38,026
Common Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options vested		11,117
Number of shares vested		21,117
Number of shares, agreed to purchase		45,632
Share price		$ 10.29
Shares Issued, Price Per Share		$ 8.82
Incremental cost recognized at modification date		$ 68
Other accrued liabilities current					$ 68
ABG Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Performance based warrant vested	599,724
ABG Warrants [Member] | Licensing Agreement [Member] | Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options vested	449,793
Exercise price per share	$ 9.24
ABG Warrants [Member] | Licensing Agreement [Member] | Share-Based Payment Arrangement, Tranche Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options vested	149,931
Exercise price per share	$ 18.48

Schedule of Disaggregation of R

Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disaggregation of Revenue [Line Items]
Total revenue	$ 33,555	$ 36,996	$ 89,679	$ 99,486
Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	31,748	34,034	84,168	89,677
Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,807	2,962	5,511	9,809
UNITED STATES
Disaggregation of Revenue [Line Items]
Total revenue	31,865	35,579	84,464	95,847
Other [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,690	1,417	5,215	3,639
Digital Advertising [Member]
Disaggregation of Revenue [Line Items]
Total revenue	23,067	28,251	66,533	70,363
Digital Subscriptions [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,807	2,962	5,511	9,809
Licensing and Syndication Revenue [Member]
Disaggregation of Revenue [Line Items]
Total revenue	1,837	2,230	6,758	8,681
Product and Service, Other [Member]
Disaggregation of Revenue [Line Items]
Total revenue	6,320	1,088	9,327	2,858
Digital Revenue [Member]
Disaggregation of Revenue [Line Items]
Total revenue	33,031	34,531	88,129	91,711
Print Advertising [Member]
Disaggregation of Revenue [Line Items]
Total revenue		813		2,529
Print Subscriptions [Member]
Disaggregation of Revenue [Line Items]
Total revenue	524	1,652	1,550	5,246
Print Revenue [Member]
Disaggregation of Revenue [Line Items]
Total revenue	$ 524	$ 2,465	$ 1,550	$ 7,775

Schedule of Contract with Custo

Schedule of Contract with Customer, Asset and Liability (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Disaggregation of Revenue [Line Items]
Total short-term contract liabilities	$ 7,574	$ 16,938
Total long-term contract liabilities	357	542
Digital Revenue [Member]
Disaggregation of Revenue [Line Items]
Total short-term contract liabilities	7,574	16,938
Total long-term contract liabilities	$ 357	$ 542

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Income tax provision effective tax rate	(0.83%)	0.60%	0.79%	0.42%
Income tax penalties and interest accrued	$ 0	$ 0	$ 0	$ 0

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands			3 Months Ended		9 Months Ended
	Aug. 19, 2024	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Jan. 05, 2024	Mar. 30, 2023
Paid in cash interest					$ 102,691
Outstanding indebtedness				$ 11,508		$ 13,008
Note purchase agreement description					(1) the 2023 Notes until paid in full; (2) then to the 2022 Bridge Notes until paid in full; (3) then to the Delayed Draw Terms Notes until paid in full; and (4) then to the Senior Secured Notes. All borrowings under the Notes are collateralized by substantially all assets of the Company secured by liens and guaranteed by the Company’s subsidiaries. The Notes provide for a default interest rate equal to the rate of interest in effect at the time of default plus 4.0%, along with other provision for acceleration of the Notes under certain conditions. The Notes provided for certain affirmative covenants, including certain financial reporting obligations. On December 1, 2023, Renew purchased all of the notes held by B. Riley and assumed the role of agent under the Note Purchase Agreement, and also purchased all of the common stock held by B. Riley.
Share value					$ 12,000
Proceeds from issuance of private placement					$ 12,000
B Riley [Member]
Paid in cash interest				3,065		9,069
Fee incurred				2,440		2,440
Private Placement [Member]
Shares outstanding percentage			54.30%		54.30%
Direct Offering [Member] | B Riley [Member]
Sale of stock, price per share		$ 3.88
Living Essentials LLC [Member]
Digital advertising revenue			$ 3,128		$ 4,290
Due from accounts receivable			3,465		$ 3,465
Common Stock [Member]
Outstanding indebtedness				$ 18		$ 20
Number of shares issued				1,774,128		1,981,128
Issuance of common stock in connection with private placement, shares					5,555,555
Share value					$ 56
Common Stock [Member] | Direct Offering [Member] | B Riley [Member]
Issuance of common stock in connection with private placement, shares		1,009,021
Share value		$ 3,915
Arena Loan Agreement [Member]
Outstanding principal			110,691		110,691
Incurred interest expense			2,827		8,423
Accrued expenses and other accrued interest			11,220		11,220
2023 Notes [Member]
Outstanding principal			$ 8,000		$ 8,000
Common Stock Purchase Agreement [Member] | Private Placement [Member]
Shares outstanding percentage			71.40%		71.40%
Common Stock Purchase Agreement [Member] | Common Stock [Member]
Outstanding indebtedness	$ 15,000
Number of shares issued	17,797,817
Simplify Loan [Member]
Incurred interest expense			$ 189		$ 552
Stock Purchase Agreements [Member]
Proceeds from issuance of private placement		$ 1,232
Stock Purchase Agreements [Member] | Purchasers [Member]
Sale of stock, number of shares issued in transaction		317,518
Per share		$ 3.88
Stock Purchase Agreements [Member] | Direct Offering [Member]
Proceeds from issuance of private placement		$ 11,144
Stock Purchase Agreements [Member] | Direct Offering [Member] | Purchasers [Member]
Sale of stock, price per share		$ 3.88
Sale of stock, number of shares issued in transaction		2,963,918
Proceeds from issuance of private placement		$ 11,500
Stock Purchase Agreements [Member] | H Hunt Allred [Member]
Issuance of common stock in connection with private placement, shares		64,000
Share value		$ 248
Stock Purchase Agreements [Member] | One Eighty Degree Capital Corp [Member]
Issuance of common stock in connection with private placement, shares		195,529
Share value		$ 759
Stock Purchase Agreements [Member] | One Eighty Degree Capital Corp [Member] | Minimum [Member]
Former beneficial holder								5%
Stock Purchase Agreements [Member] | Daniel Shribman [Member]
Issuance of common stock in connection with private placement, shares		25,773
Stock Purchase Agreements [Member] | Ross Levinsohn [Member]
Issuance of common stock in connection with private placement, shares		25,773
Share value		$ 100
Stock Purchase Agreements [Member] | Paul Edmonson [Member]
Issuance of common stock in connection with private placement, shares		6,443
Share value		$ 25
Renew Group Private Limited [Member]
Outstanding principal							$ 2,797
Allred Trust HHA [Member] | Stock Purchase Agreements [Member]
Issuance of common stock in connection with private placement, shares		32,000
Allred Trust NLA [Member] | Stock Purchase Agreements [Member]
Issuance of common stock in connection with private placement, shares		32,000

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($) $ in Thousands	Apr. 01, 2024	Mar. 21, 2024	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Loss contingency, seeking damages	$ 48,750	$ 20,000
Royalty fee liability			$ 3,750
Termination fee liability			$ 45,000