Hyperscale Data (GPUS) 10-Q 19 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Nov. 18, 2019
Document And Entity Information
Entity Registrant Name	DPW Holdings, Inc.
Entity Central Index Key	0000896493
Document Type	10-Q
Document Period End Date	Sep. 30, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity File Number	001-12711
Entity Incorporation, State or Country Code	DE
Title of 12(b) Security	Class A Common Stock, $0.001 par value
Trading Symbol	DPW
Security Exchange Name	NYSEAMER
Entity Reporting Status Current	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		3,251,871
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
CURRENT ASSETS
Cash and cash equivalents	$ 756,652	$ 902,329
Marketable equity securities	473,314	178,597
Accounts receivable	2,473,500	1,930,971
Accounts and other receivable, related party	1,238,856	3,887,654
Accrued revenue	1,395,171	1,353,411
Inventories, net	2,724,023	3,261,126
Prepaid expenses and other current assets	706,967	775,981
TOTAL CURRENT ASSETS	9,768,483	12,290,069
Intangible assets	4,078,443	4,359,798
Digital currencies	6,634	1,535
Goodwill	8,810,340	8,463,070
Property and equipment, net	2,509,894	9,313,299
Right-of-use assets	3,433,794
Investments - related party, net of original issue discount of $1,475,485 and $2,336,693, respectively	9,738,353	5,611,621
Investments in derivative liabilities and common stock - related party	2,351,970	3,043,499
Equity investments in private companies	897,957	480,000
Investment in limited partnership	1,969,000	1,969,000
Loans receivable	2,170,962	2,572,230
Other investments, related parties	840,000	862,500
Other assets	850,148	459,259
TOTAL ASSETS	47,425,978	49,425,880
CURRENT LIABILITIES
Accounts payable and accrued expenses	12,649,593	13,065,838
Accounts payable and accrued expenses, related party	62,278	57,752
Operating lease liability, current	741,433
Advances on future receipts	2,216,422	2,085,807
Short term advances, related party	699,261	73,761
Revolving credit facility	233,490	285,605
Notes payable, net	6,077,720	6,388,787
Notes payable, related party	168,589	166,925
Convertible notes payable	1,146,141	6,742,494
Other current liabilities	1,859,041	1,868,402
TOTAL CURRENT LIABILITIES	25,853,968	30,735,371
LONG TERM LIABILITIES
Operating lease liability, non-current	2,781,345
Notes payable	464,809	483,659
Notes payable, related parties	115,728	142,059
Convertible notes payable	284,284
TOTAL LIABILITIES	29,500,134	31,361,089
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY
Additional paid-in capital	99,883,351	77,647,544
Accumulated deficit	(76,811,910)	(55,721,115)
Accumulated other comprehensive loss	(5,156,513)	(3,902,523)
TOTAL DPW HOLDINGS STOCKHOLDERS' EQUITY	17,917,602	18,024,133
Non-controlling interest	8,242	40,658
TOTAL STOCKHOLDERS' EQUITY	17,925,844	18,064,791
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	47,425,978	49,425,880
Series A Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY
Preferred Stock	7	1
Series B Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY
Preferred Stock	125	125
Class A Common Stock [Member]
STOCKHOLDERS' EQUITY
Common Stock	2,542	101
Class B Common Stock [Member]
STOCKHOLDERS' EQUITY
Common Stock

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Investments - related parties, original issue discount	$ 1,475,485	$ 2,336,693
Common stock, issued	771,275
Series A Convertible Preferred Stock [Member]
Convertible preferred stock, stated value (in dollars per share)	$ 25	$ 25
Convertible preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Convertible preferred stock, authorized	1,000,000	1,000,000
Convertible preferred stock, issued	7,040	1,434
Convertible preferred stock, outstanding	7,040	1,434
Convertible preferred stock, liquidation preference	$ 176,000	$ 35,850
Series B Convertible Preferred Stock [Member]
Convertible preferred stock, stated value (in dollars per share)	$ 10	$ 10
Convertible preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Convertible preferred stock, authorized	500,000	500,000
Convertible preferred stock, issued	125,000	125,000
Convertible preferred stock, outstanding	125,000	125,000
Convertible preferred stock, liquidation preference	$ 1,250,000	$ 1,250,000
Class A Common Stock [Member]
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized	500,000,000	500,000,000
Common stock, issued	2,541,529	100,910
Common stock, outstanding	2,541,529	100,910
Class B Common Stock [Member]
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized	25,000,000	25,000,000
Common stock, issued
Common stock, outstanding

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Total revenue	$ 6,381,663	$ 8,344,922	$ 19,468,773	$ 20,984,603
Cost of revenue	4,642,526	6,317,754	14,350,041	16,204,388
Gross profit	1,739,137	2,027,168	5,118,732	4,780,215
Operating expenses
Engineering and product development	481,902	333,555	1,408,848	1,043,993
Selling and marketing	392,725	790,603	1,293,181	2,290,934
General and administrative	4,519,641	5,088,312	14,584,758	12,697,909
Impairment of property and equipment	4,315,856		4,315,856
(Gain) loss on digital currency	(951)	2,543	(6,933)	2,543
Total operating expenses	9,709,173	6,215,013	21,595,710	16,035,379
Loss from operations	(7,970,036)	(4,187,845)	(16,476,978)	(11,255,164)
Interest income	898,646	712,262	2,647,110	1,955,885
Interest expense	(2,954,843)	(4,072,539)	(5,586,639)	(11,335,069)
Change in fair value of marketable equity securities	(330,150)		(173,503)
Loss on extinguishment of convertible debt	(155,448)		(963,232)
Loss on issuance of warrants			(1,763,481)
Change in fair value of warrant liability	165,840		1,112,665
Loss before income taxes	(10,345,991)	(7,548,122)	(21,204,058)	(20,634,348)
Income tax benefit	5,140	23,737	93,284	17,480
Net loss	(10,340,851)	(7,524,385)	(21,110,774)	(20,616,868)
Less: Net loss attributable to non-controlling interest		74,414	32,416	218,494
Net loss attributable to DPW Holdings	(10,340,851)	(7,449,971)	(21,078,358)	(20,398,374)
Preferred dividends	(5,284)		(12,437)	(108,049)
Net loss available to common stockholders	$ (10,346,135)	$ (7,449,971)	$ (21,090,795)	$ (20,506,423)
Basic and diluted net loss per common share (in dollars per share)	$ (6.47)	$ (88.23)	$ (24.62)	$ (311.53)
Basic and diluted weighted average common shares outstanding (in shares)	1,599,306	84,441	856,689	65,824
Comprehensive Loss
Loss available to common stockholders	$ (10,346,135)	$ (7,449,971)	$ (21,090,795)	$ (20,506,423)
Other comprehensive income (loss)
Foreign currency translation adjustment	67,166	(77,686)	259,671	(209,535)
Net unrealized gain (loss) on derivative securities of related party	(1,152,480)	(1,341,977)	(1,513,661)	(6,787,902)
Other comprehensive income (loss)	(1,085,314)	(1,419,663)	(1,253,990)	(6,997,437)
Total Comprehensive loss	(11,431,449)	(8,869,634)	(22,344,785)	(27,503,860)
Revenue [Member]
Total revenue	4,968,440	5,732,002	15,061,289	13,245,419
Revenue, Cryptocurrency Mining [Member]
Total revenue	307,172	590,165	592,092	1,546,418
Revenue, Related Party [Member]
Total revenue		352,496		3,911,263
Revenue, Restaurant Operations [Member]
Total revenue	1,036,834	1,584,891	3,371,465	2,087,383
Revenue, Lending Activities [Member]
Total revenue	$ 69,217	$ 85,368	$ 443,927	$ 194,120

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Non-Controlling Interest [Member]	Total
Balance at beginning at Dec. 31, 2017	$ 479	$ 38	$ 36,918,132	$ (23,414,151)	$ 4,503,046	$ 780,737	$ 18,788,281
Balance at beginning (in shares) at Dec. 31, 2017	478,776	37,778
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Compensation expense due to stock option issuances			725,467				725,467
Compensation expense due to warrant issuances			70,431				70,431
Issuance of common stock for services		$ 5	4,158,291				4,158,296
Issuance of common stock for services (in shares)		4,604
Issuance of common stock and warrants for cash		$ 32	22,247,384				22,247,416
Issuance of common stock and warrants for cash (in shares)		31,721
Issuance of common stock for conversion of debt		$ 3	2,167,841				2,167,844
Issuance of common stock for conversion of debt (in shares)		2,538
Issuance of common stock for conversion of short-term advances		$ 4	2,819,580				2,819,584
Issuance of common stock for conversion of short-term advances (in shares)		4,540
Issuance of common stock upon exercise of stock options			97,800				97,800
Issuance of common stock upon exercise of stock options (in shares)		75
Issuance of common stock upon exercise of warrants		$ 3	867,163				867,166
Issuance of common stock upon exercise of warrants (in shares)		2,682
Issuance of Series B preferred stock for conversion of short-term advances	$ 25		249,975				250,000
Issuance of Series B preferred stock for conversion of short-term advances (in shares)	25,000
Issuance of common stock for conversion of Series E preferred stock	$ (379)	$ 1	378
Issuance of common stock for conversion of Series E preferred stock (in shares)	(378,776)	947
Issuance of common stock in connection with convertible notes		$ 1	1,176,758				1,176,759
Issuance of common stock in connection with convertible notes (in shares)		1,862
Repurchase of common stock			(55,000)				(55,000)
Repurchase of common stock (in shares)		(69)
Beneficial conversion feature in connection with convertible notes			1,008,573				1,008,573
Fair value of warrants issued in connection with convertible notes			3,408,665				3,408,665
Cash for exchange fees and other financing costs			(1,950,816)				(1,950,816)
Non-controlling interest from acquisition of I. AM						33,242	33,242
Non-controlling interest from Microphase						(25,000)	(25,000)
Comprehensive loss:
Net loss				(20,398,374)			(20,398,374)
Preferred deemed dividends			108,049	(108,049)
Net unrealized gain on securities available-for-sale, net of income taxes					(6,787,902)		(6,787,902)
Foreign currency translation adjustments				(77,686)	(209,535)		(209,535)
Net loss attributable to non-controlling interest						(218,494)	(218,494)
Balance at ending at Sep. 30, 2018	$ 125	$ 87	74,018,671	(43,998,260)	(2,494,391)	570,485	28,096,717
Balance at ending (in shares) at Sep. 30, 2018	125,000	86,678
Balance at beginning at Dec. 31, 2017	$ 479	$ 38	36,918,132	(23,414,151)	4,503,046	780,737	18,788,281
Balance at beginning (in shares) at Dec. 31, 2017	478,776	37,778
Balance at ending at Dec. 31, 2018	$ 126	$ 101	77,647,544	(55,721,115)	(3,902,523)	40,658	18,064,791
Balance at ending (in shares) at Dec. 31, 2018	126,434	100,910
Balance at beginning at Jun. 30, 2018	$ 125	$ 77	68,492,048	(36,552,389)	(1,074,728)	669,899	31,535,032
Balance at beginning (in shares) at Jun. 30, 2018	125,000	77,028
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Compensation expense due to stock option issuances			298,594				298,594
Compensation expense due to warrant issuances			23,477				23,477
Issuance of common stock for services		$ 2	399,998				400,000
Issuance of common stock for services (in shares)		1,250
Issuance of common stock and warrants for cash		$ 8	3,695,819				3,695,827
Issuance of common stock and warrants for cash (in shares)		7,900
Issuance of common stock in connection with convertible notes			501,538				501,538
Issuance of common stock in connection with convertible notes (in shares)		500
Beneficial conversion feature in connection with convertible notes			720,000				720,000
Cash for exchange fees and other financing costs			(112,803)				(112,803)
Non-controlling interest from Microphase						(25,000)	(25,000)
Comprehensive loss:
Net loss				(7,449,971)			(7,449,971)
Net unrealized gain on securities available-for-sale, net of income taxes					(1,341,977)		(1,341,977)
Foreign currency translation adjustments				4,100	(77,686)		(77,686)
Net loss attributable to non-controlling interest						(74,414)	(74,414)
Balance at ending at Sep. 30, 2018	$ 125	$ 87	74,018,671	(43,998,260)	(2,494,391)	570,485	28,096,717
Balance at ending (in shares) at Sep. 30, 2018	125,000	86,678
Balance at beginning at Dec. 31, 2018	$ 126	$ 101	77,647,544	(55,721,115)	(3,902,523)	40,658	18,064,791
Balance at beginning (in shares) at Dec. 31, 2018	126,434	100,910
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Compensation expense due to stock option issuances			681,079				681,079
Issuance of common stock for cash		$ 1,333	9,869,176				9,870,509
Issuance of common stock for cash (in shares)		1,331,509
Issuance of common stock for services		$ 29	304,990				305,019
Issuance of common stock for services (in shares)		29,375
Issuance of common stock in payment of accrued liabilities		$ 9	108,512				108,521
Issuance of common stock in payment of accrued liabilities (in shares)		9,375
Issuance of common stock for conversion of debt		$ 370	4,735,925				4,736,295
Issuance of common stock for conversion of debt (in shares)		370,473
Issuance of common stock upon exercise of warrants		$ 700	6,620,325				6,621,025
Issuance of common stock upon exercise of warrants (in shares)		699,887
Issuance of Series A preferred stock for cash	$ 6		140,144				140,150
Issuance of Series A preferred stock for cash (in shares)	5,606
Beneficial conversion feature in connection with convertible notes			821,452				821,452
Fair value of warrants issued in connection with convertible notes			200,518				200,518
Cash for exchange fees and other financing costs			(1,401,762)				(1,401,762)
Loss on debt extinguishment			155,448				963,232
Comprehensive loss:
Net loss				(21,078,358)			(21,078,358)
Preferred dividends				(12,437)			(12,437)
Net unrealized gain (loss) on derivatives in related party					(1,513,661)		(1,513,661)
Foreign currency translation adjustments					259,671		259,671
Net loss attributable to non-controlling interest						(32,416)	(32,416)
Balance at ending at Sep. 30, 2019	$ 132	$ 2,542	99,883,351	(76,811,910)	(5,156,513)	8,242	17,925,844
Balance at ending (in shares) at Sep. 30, 2019	132,040	2,541,529
Balance at beginning at Jun. 30, 2019	$ 132	$ 1,037	92,377,366	(66,465,775)	(4,071,199)	8,242	21,849,803
Balance at beginning (in shares) at Jun. 30, 2019	132,040	1,037,128
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Compensation expense due to stock option issuances			187,125				187,125
Issuance of common stock for cash		$ 1,141	4,415,624				4,416,765
Issuance of common stock for cash (in shares)		1,140,330
Issuance of common stock for services		$ 20	51,980				52,000
Issuance of common stock for services (in shares)		20,000
Issuance of common stock for conversion of debt		$ 344	2,127,493				2,127,837
Issuance of common stock for conversion of debt (in shares)		344,071
Beneficial conversion feature in connection with convertible notes			633,004				633,004
Fair value of warrants issued in connection with convertible notes			142,070				142,070
Cash for exchange fees and other financing costs			(206,759)				(206,759)
Loss on debt extinguishment			155,448				155,448
Comprehensive loss:
Net loss				(10,340,851)			(10,340,851)
Preferred dividends				(5,284)			(5,284)
Net unrealized gain (loss) on derivatives in related party					(1,152,480)		(1,152,480)
Foreign currency translation adjustments					67,166		67,166
Balance at ending at Sep. 30, 2019	$ 132	$ 2,542	$ 99,883,351	$ (76,811,910)	$ (5,156,513)	$ 8,242	$ 17,925,844
Balance at ending (in shares) at Sep. 30, 2019	132,040	2,541,529

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities:
Net loss	$ (21,110,774)	$ (20,616,868)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	2,673,352	1,642,422
Amortization	400,661	100,074
Amortization of right-of-use assets	260,549
Interest expense - debt discount	3,034,454	8,812,972
Fair value in excess of proceeds upon issuance of warrants	1,763,481
Change in fair value of warrant liability	(1,112,665)
Accretion of original issue discount on notes receivable - related party	(1,869,778)	(1,524,441)
Accretion of original issue discount on notes receivable	(77,155)
Increase in accrued interest on notes receivable - related party	(732,542)
Stock-based compensation	1,354,062	4,164,180
Impairment of property and equipment	4,315,856
Realized (gains) losses on sale of digital currencies	(394)	110,523
Realized (gains) losses on sale of marketable securities	(86,741)	167,779
Unrealized (gains) losses on marketable equity securities	(294,717)	42,962
Unrealized gains on equity securities - related party	371,970
Unrealized gains on equity securities	24,597
Changes in operating assets and liabilities:
Accounts receivable	(397,395)	876,378
Accounts receivable, related party	2,648,798	(3,517,216)
Accrued revenue	(41,760)
Digital currencies	(599,025)	(1,502,956)
Inventories	619,185	(117,621)
Prepaid expenses and other current assets	(269,047)	198,058
Other assets	(433,013)	(144,593)
Accounts payable and accrued expenses	1,357,307	1,923,193
Accounts payable, related parties	4,526	(15,258)
Other current liabilities	(9,505)	(29,643)
Lease liabilities	(171,565)
Net cash used in operating activities	(8,377,278)	(9,430,055)
Cash flows from investing activities:
Purchase of property and equipment	(149,323)	(9,317,726)
Loss on disposition of asset		22,172
Purchase of intangible asset		(53,643)
Purchase of Enertec		(4,936,562)
Cash received on acquisitions		293,042
Investments - related party	(1,501,912)	(844,834)
Related party investment in real property		(1,915,000)
Investments in warrants and common stock - related party	(1,102,619)	(2,287,991)
Investments in marketable equity securities		(858,458)
Sales of marketable equity securities	571,741	2,158,724
Investments - others		(25,000)
Proceeds from loans to related parties		16,088
Investments in debt and equity securities	(504,393)	(2,166,505)
Net cash used in investing activities	(2,686,506)	(19,915,693)
Cash flows from financing activities:
Gross proceeds from sales of common stock and warrants	15,945,371	22,247,416
Repurchase of common stock		(54,747)
Proceeds from issuance of Series A Convertible Preferred Stock	131,741
Financing cost in connection with sales of equity securities	(1,401,764)	(1,951,397)
Proceeds from stock option exercises		97,740
Proceeds from warrant exercises	127,000	867,166
Proceeds from convertible notes payable	500,000	11,550,000
Proceeds from notes payable	4,752,918	12,234,999
Proceeds from short-term advances - related party	625,500	136,761
Proceeds from short-term advances		761,000
Payments on short-term advances		(425,000)
Payments on notes payable	(2,001,474)	(11,781,756)
Payments on convertible notes payable	(7,079,547)	(2,362,281)
Proceeds from advances on future receipts	941,804	2,990,277
Payments on advances on future receipts	(1,365,435)	(5,158,229)
Payments of preferred dividends	(12,437)
Payments on revolving credit facilities, net	(80,445)	(360,587)
Net cash provided by financing activities	11,083,232	28,791,362
Effect of exchange rate changes on cash and cash equivalents	(165,125)	(220,325)
Net decrease in cash and cash equivalents	(145,677)	(774,711)
Cash and cash equivalents at beginning of period	902,329	1,478,147
Cash and cash equivalents at end of period	756,652	703,436
Supplemental disclosures of cash flow information:
Cash paid during the period for interest	1,850,946	695,373
Non-cash investing and financing activities:
Cancellation of convertible note payable into shares of common stock	4,736,295	2,167,844
Payment of accounts payable with digital currency	594,320
Issuance of common stock for prepaid services		794,055
Issuance of common stock in payment of liability	108,521
Cancellation of short term advances into shares of common stock		2,774,584
Cancellation of short term advances, related party into shares of common stock		45,000
Cancellation of short term advances, related party into shares of Series B Preferred Stock		250,000
Conversion of loans receivable for marketable equity securities	485,000
Conversion of loans receivable for investments in warrants and common stock - related party	$ 91,483

DESCRIPTION OF BUSINESS

DESCRIPTION OF BUSINESS	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS	1. DESCRIPTION OF BUSINESS DPW Holdings, Inc., a Delaware corporation (“DPW” or the “Company”), formerly known as Digital Power Corporation, was incorporated in September 2017. The Company is a diversified holding company owning subsidiaries engaged in the following operating businesses: commercial and defense solutions, commercial lending, cryptocurrency blockchain mining, advanced textile technology and restaurant operations. The Company’s wholly-owned subsidiaries are Coolisys Technologies, Inc. (“Coolisys”), Digital Power Limited (“DP Limited”), Enertec Systems 2001 Ltd (“Enertec”), Power-Plus Technical Distributors, LLC (“Power-Plus”), Digital Power Lending, LLC (“DP Lending”) and Digital Farms, Inc. (“Digital Farms”). The Company also has controlling interests in Microphase Corporation (“Microphase”) and I. AM, Inc. (“I.AM”). The Company has five reportable segments – North America with operations conducted by Microphase, Coolisys, Power-Plus and DP Lending, Europe with operations through DP Limited, Middle East with operations through Enertec, digital currency blockchain mining through Digital Farms and restaurant operations through I.AM. On March 14, 2019, pursuant to the authorization provided by the Company’s stockholders at a Special Meeting of Stockholders, the Company’s Board of Directors (the “Board”) approved the Certificate of Incorporation Amendment (the “COI Amendment”) to effectuate a reverse stock split of the Common Stock of the Company’s issued and outstanding number of such shares by a ratio of one-for-twenty (the “First Stock Split”). At the Company’s 2019 reconvened Annual Meeting of Stockholders, the Company’s stockholders approved a proposal permitting the Board to effectuate a second reverse stock split (the “Second Stock Split”) of the Company’s issued and outstanding Common Stock. Thereafter, on July 23, 2019, the Board approved the Second Stock Split with a ratio of one-for-forty. The Second Stock Split did not affect the number of authorized shares of Common Stock or their par value per share. As a result of the Second Stock Split, each forty shares of common stock issued and outstanding prior to the Second Stock Split were converted into one share of common stock. The Second Stock Split became effective in the State of Delaware on August 5, 2019.

LIQUIDITY, GOING CONCERN AND MA

LIQUIDITY, GOING CONCERN AND MANAGEMENT'S PLANS	9 Months Ended
	Sep. 30, 2019
Liquidity Going Concern And Managements Plans
LIQUIDITY, GOING CONCERN AND MANAGEMENT'S PLANS	2. LIQUIDITY, GOING CONCERN AND MANAGEMENT’S PLANS The accompanying condensed consolidated financial statements have been prepared on the basis that the Company will continue as a going concern. As of September 30, 2019, the Company had cash and cash equivalents of $756,652, an accumulated deficit of $76,811,910 and a negative working capital of $16,085,485. The Company has incurred recurring losses and reported losses for the three and nine months ended September 30, 2019, totaled $10,340,851 and $21,110,774, respectively. In the past, the Company has financed its operations principally through issuances of convertible debt, promissory notes and equity securities. During 2019, the Company continued to successfully obtain additional equity and debt financing and in restructuring existing debt. The Company expects to continue to incur losses for the foreseeable future and needs to raise additional capital to continue its business development initiatives and to support its working capital requirements. On April 2, 2019, the Company received gross proceeds of approximately $7 million in a public offering of its securities (see Note 20). Management believes that the Company has access to capital resources through potential public or private issuances of debt or equity securities. However, if the Company is unable to raise additional capital, it may be required to curtail operations and take additional measures to reduce costs, including reducing its workforce, eliminating outside consultants and reducing legal fees to conserve its cash in amounts sufficient to sustain operations and meet its obligations. These matters raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might become necessary should the Company be unable to continue as a going concern.

BASIS OF PRESENTATION AND SIGNI

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	3. BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with the instructions to Form 10-Q and Regulation S-X and do not include all the information and disclosures required by generally accepted accounting principles in the United States of America (“GAAP”). The Company has made estimates and judgments affecting the amounts reported in our condensed consolidated financial statements and the accompanying notes. The actual results experienced by the Company may differ materially from our estimates. The condensed consolidated financial information is unaudited but reflects all normal adjustments that are, in the opinion of management, necessary to provide a fair statement of results for the interim periods presented. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements in the Company’s Annual Report on Form 10-K for the year ended December 31, 2018, filed with the Securities and Exchange Commission on April 16, 2019. The condensed consolidated balance sheet as of December 31, 2018 was derived from the Company’s audited 2018 financial statements contained in the above referenced Form 10-K. Results of the three and nine months ended September 30, 2019, are not necessarily indicative of the results to be expected for the full year ending December 31, 2019. Principles of Consolidation The consolidated financial statements include the accounts of DPW and its wholly-owned subsidiaries, Coolisys, DP Limited, Power-Plus, Enertec, DP Lending, Digital Power Corporation, Power-Plus Technical Distributors and Digital Farms and its majority-owned subsidiaries, Microphase and I.AM. All significant intercompany accounts and transactions have been eliminated in consolidation. Accounting Estimates The preparation of financial statements, in conformity with U.S. GAAP, requires management to make estimates, judgments and assumptions. The Company's management believes that the estimates, judgments and assumptions used are reasonable based upon information available at the time they are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. Key estimates include acquisition accounting, fair value of certain financial instruments, reserve for trade receivables and inventories, carrying amounts of investments, carrying amounts of digital currencies, accruals of certain liabilities including product warranties, useful lives and the recoverability of long-lived assets, impairment analysis of intangibles and goodwill, and deferred income taxes and related valuation allowance. Impairment of long-lived assets: Management reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to undiscounted expected future cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by comparing the amount by which the carrying amount of the assets to their fair value. Based on its reviews, management determined that its digital currency miners were impaired by a total of $4,315,856 based upon an assessment as of September 30, 2019, including consideration of the decline in bitcoin values which occurred throughout 2019. Revenue Recognition The Company recognizes revenue under ASC 606, Revenue from Contracts with Customers · Step 1: Identify the contract with the customer, · Step 2: Identify the performance obligations in the contract, · Step 3: Determine the transaction price, · Step 4: Allocate the transaction price to the performance obligations in the contract, and · Step 5: Recognize revenue when the company satisfies a performance obligation. The Company’s disaggregated revenues consist of the following for the nine months ended September 30, 2019: Nine Months ended September 30, 2019 Digital DPC 1 DP Limited Enertec Farms I.AM Total Primary Geographical Markets North America $ 7,146,478 $ — $ — $ 592,092 $ 3,371,465 $ 11,110,035 Europe 90,154 1,193,158 — — — 1,283,312 Middle East 21,348 — 6,336,852 — — 6,358,200 Other 296,190 230,813 190,223 — — 717,226 $ 7,554 170 $ 1,423,971 $ 6,527,075 $ 592,092 $ 3,371,465 $ 19,468,773 Major Goods RF/Microwave Filters $ 2,245,748 $ — $ — $ — $ — $ 2,245,748 Detector logarithmic video amplifiers 558,155 — — — — 558,155 Power Supply Units 4,306,340 — — — — 4,306,340 Power Supply Systems — 1,423,971 — — — 1,423,971 Healthcare diagnostic systems — — 1,503,306 — — 1,503,306 Defense systems — — 5,023,769 — — 5,023,769 Digital Currency Mining — — — 592,092 — 592,092 Restaurant operations — — — — 3,371,465 3,371,465 Lending activities 443,927 — — — — 443,927 $ 7,554,170 $ 1,423,971 $ 6,527,075 $ 592,092 $ 3,371,465 $ 19,468,773 Timing of Revenue Recognition Goods transferred at a a point in time $ 7,554,170 $ 1,287,070 $ — $ 592,092 $ 3,371,465 $ 12,804,797 Services transferred over time — 136,901 6,527,075 — — 6,663,976 $ 7,554,170 $ 1,423,971 $ 6,527,075 $ 592,092 $ 3,371,465 $ 19,468,773 1 Sales of Products The Company generates revenues from the sale of its products through a direct and indirect sales force. The Company’s performance obligations to deliver products are satisfied at the point in time when products are received by the customer, which is when the customer obtains control over the goods. The Company provides standard assurance warranties, which are not separately priced, that the products function as intended. The Company primarily receives fixed consideration for sales of product. Some of the Company’s contracts with distributors include stock rotation rights after six months for slow moving inventory, which represents variable consideration. The Company uses an expected value method to estimate variable consideration and constrains revenue for estimated stock rotations until it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur. To date, returns have been insignificant. The Company’s customers generally pay within 30 days from the receipt of a valid invoice. Because the Company’s product sales agreements have an expected duration of one year or less, the Company has elected to adopt the practical expedient in ASC 606-10-50-14(a) of not disclosing information about its remaining performance obligations. Manufacturing Services The Company provides manufacturing services in exchange primarily for fixed fees; however, the initial two MLSE units are subject to variable pricing under the $50 million purchase order from MTIX. Under the terms of the MLSE purchase order, the Company shall be entitled to cost plus $100,000 for the manufacture of the first two MLSE units. The Company has determined that the costs of manufacturing the MLSE units will decline over time because of a learning curve which will result in a greater amount of revenue being recognized for these initial two MLSE units. For manufacturing services, which include revenues generated by Enertec and in certain instances revenues generated by DPL, the Company’s performance obligation for manufacturing services is satisfied over time as the Company creates or enhances an asset based on criteria that are unique to the customer and that the customer controls as the asset is created or enhanced. Generally, the Company recognizes revenue based upon proportional performance over time using a cost to cost method which measures progress based on the costs incurred to total expected costs in satisfying its performance obligation. This method provides a depiction of the progress in providing the manufacturing service because there is a direct relationship between the costs incurred by the Company and the transfer of the manufacturing service to the customer. Manufacturing services that are recognized based upon the proportional performance method are included in the above table as services transferred over time and to the extent the customer has not been invoiced for these revenues, as accrued revenue in the accompanying consolidated balance sheets. Revisions to the Company’s estimates may result in increases or decreases to revenues and income and are reflected in the consolidated financial statements in the periods in which they are first identified. The Company has elected the practical expedient to not adjust the promised amount of consideration for the effects of a significant financing component to the extent that the period between when the Company transfers its promised good or service to the customer and when the customer pays is one year or less. The aggregate amount of the transaction price allocated to the performance obligation that is partially unsatisfied as of September 30, 2019, for the MLSE units was approximately $48 million, representing 24 MLSE units. Based on our expectations regarding funding of the production process and our experience building the first machines, the Company expects to recognize the remaining revenue related to the partially unsatisfied performance obligation over the next two and a half years. The Company will be paid in installments for this performance obligation over the next two and a half years. Lending Activities DP Lending generates revenue from lending activities primarily through interest, origination fees and late/other fees. Interest income on these products is calculated based on the contractual interest rate and recorded as interest income as earned. The origination fees or original issue discounts are recognized over the life of the loan using the effective interest method. Blockchain Mining The Company has entered into digital asset mining pools by executing contracts with the mining pool operators to provide computing power to the mining pool. The contracts are terminable at any time by either party and the Company’s enforceable right to compensation only begins when the Company provides computing power to the mining pool operator. In exchange for providing computing power, the Company is entitled to a fractional share of the fixed digital currency award the mining pool operator receives (less digital asset transaction fees to the mining pool operator which are recorded as a component of cost of revenues), for successfully adding a block to the blockchain. The Company’s factional share is based on the proportion of computing power the Company contributed to the mining pool operator to the total computing power contributed by all mining pool participants in solving the current algorithm. Providing computing power in digital asset transaction verification services is an output of the Company’s ordinary activities. The provision of providing such computing power is the only performance obligation in the Company’s contracts with mining pool operators. The transaction consideration the Company receives, if any, is noncash consideration, which the Company measures at fair value on the date received, which is not materially different than the fair value at contract inception or the time the Company has earned the award from the pools. The consideration is all variable. Because it is not probable that a significant reversal of cumulative revenue will not occur, the consideration is constrained until the mining pool operator successfully places a block (by being the first to solve an algorithm) and the Company receives confirmation of the consideration it will receive, at which time revenue is recognized. There is no significant financing component in these transactions. Fair value of the digital currency award received is determined using the market rate of the related digital currency at the time of receipt. There is currently no specific definitive guidance under GAAP or alternative accounting framework for the accounting for digital currencies recognized as revenue or held, and management has exercised significant judgment in determining the appropriate accounting treatment. In the event authoritative guidance is enacted by the FASB, the Company may be required to change its policies, which could have an effect on the Company’s consolidated financial position and results from operations. Expenses associated with running the cryptocurrency mining business, such as equipment deprecation and electricity cost are recorded as a component of cost of revenues. We intend to use the digital assets primarily for operating expenses of Digital Farms. During 2018, we used digital assets for debt reduction, capital purchases, consulting fees, data center costs and other operating expenses. Restaurant Operations The Company records revenue from restaurant sales at the time of sale, net of discounts, coupons, employee meals and complimentary meals and gift cards. Restaurant cost of sales primarily includes the cost of goods, beverages, and merchandise and disposable paper and plastic goods used in preparing and selling the Company’s menu items and exclude depreciation and amortization. Vendor allowances received in connection with the purchase of a vendor’s products are recognized as a reduction of the related food and beverage costs as earned. Fair value of Financial Instruments In accordance with ASC No. 820, Fair Value Measurements and Disclosures The guidance also establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs include those that market participants would use in valuing the asset or liability and are developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the factors that market participants would use in valuing the asset or liability. The guidance establishes three levels of inputs that may be used to measure fair value: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or model-derived valuations. All significant inputs used in our valuations are observable or can be derived principally from or corroborated with observable market data for substantially the full term of the assets or liabilities. Level 2 inputs also include quoted prices that were adjusted for security-specific restrictions which are compared to output from internally developed models such as a discounted cash flow model. Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The carrying amounts of financial instruments carried at cost, including cash and cash equivalents, accounts receivables and accounts and other receivable – related party, investments, notes receivable, trade payables and trade payables – related party approximate their fair value due to the short-term maturities of such instruments. The categorization of a financial instrument within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The following table sets forth the Company’s financial instruments (see Note 4 and Note 7) that were measured at fair value on a recurring basis by level within the fair value hierarchy: Fair Value Measurement at September 30, 2019 Total Level 1 Level 2 Level 3 Investments in common stock and derivative $ 2,145,720 $ 397,670 $ — $ 1,748,050 Investment in common stock of Alzamend – a 206,250 — — 206,250 Investments in marketable equity securities 473,314 473,314 — — Investments in warrants of public companies 9,174 — — 9,174 Total Investments $ 2,834,458 $ 870,984 $ — $ 1,963,474 Fair Value Measurement at December 31, 2018 Total Level 1 Level 2 Level 3 Investments in common stock and derivative $ 3,043,499 $ 812,858 $ — $ 2,230,641 Investments in marketable equity securities 178,597 178,597 — — Investments in warrants of public companies 34,372 — — 34,372 Total Investments $ 3,256,468 $ 991,455 $ — $ 2,265,013 We assess the inputs used to measure fair value using the three-tier hierarchy based on the extent to which inputs used in measuring fair value are observable in the market. Leases Effective January 1, 2019, the Company accounts for its leases under ASC 842, Leases The Company continues to account for leases in the prior period financial statements under ASC Topic 840. Net Loss per Share Net loss per share is computed by dividing the net loss to common stockholders by the weighted average number of common shares outstanding. The calculation of the basic and diluted earnings per share is the same for all periods presented, as the effect of the potential common stock equivalents is anti-dilutive due to the Company’s net loss position for all periods presented. The Company has included 6,500 warrants, which are exercisable for shares of the Company’s common stock on a one-for-one basis, in its earnings per share calculation for the three and nine months ended September 30, 2019. Anti-dilutive securities, which are convertible into or exercisable for the Company’s Class A common stock, consist of the following at September 30, 2019 and 2018: September 30, 2019 2018 Stock options 2,906 9,463 Warrants (1) 72,921 23,410 Convertible notes 349,486 25,097 Conversion of preferred stock 2,232 2,232 Total 427,545 60,202 (1) The Company has excluded 6,500 warrants issued in April 2019, which may be exercised by means of a cashless exercise into 6,500 shares of the Company’s common stock, in its anti-dilutive securities but included the warrants in its weighted average shares outstanding. Reclassifications Certain prior year amounts have been reclassified for comparative purposes to conform to the current-year financial statement presentation. These reclassifications had no effect on previously reported results of operations. In addition, certain prior year amounts from the restated amounts have been reclassified for consistency with the current period presentation. Recently Issued Accounting Standards In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) Leases (Topic 842): Targeted Improvements In July 2017, the FASB issued ASU No. 2017-11, Earnings per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480), Derivatives and Hedging (Topic 815) In June 2018, the FASB issued ASU No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting

Marketable Equity Securities

Marketable Equity Securities	9 Months Ended
	Sep. 30, 2019
Marketable Securities [Abstract]
Marketable Equity Securities	4. Marketable Equity Securities Marketable securities in equity securities with readily determinable market prices consisted of the following as of September 30, 2019 and December 31, 2018: Marketable equity securities at September 30, 2019 Gross unrealized Gross realized Cost gains (losses) gains (losses) Fair value Common shares $ 220,880 $ 252,434 $ — $ 473,314 Marketable equity securities at December 31, 2018 Gross unrealized Gross realized Cost gains (losses) gains (losses) Fair value Common shares $ 220,880 $ (42,283 ) $ — $ 178,597 The following table presents additional information about marketable equity securities: Marketable Equity Balance at January 1, 2018 $ 1,834,570 Purchases of marketable equity securities 858,458 Sales of marketable equity securities (2,188,292 ) Realized losses on marketable equity securities (175,405 ) Unrealized gains on marketable equity securities (150,734 ) Balance at December 31, 2018 $ 178,597 Purchases of marketable equity securities on 485,000 Sales of marketable equity securities (571,741 ) Realized gains on marketable equity securities 86,741 Unrealized gains on marketable equity securities 294,717 Balance at September 30, 2019 $ 473,314 At September 30, 2019 and December 31, 2018, the Company had invested in the marketable equity securities of certain publicly traded companies. During the three and nine months ended September 30, 2019, unrealized gains of $63,109 and $294,717 were included in net income as a component of change in fair value of equity securities. During the year ended December 31, 2018, the Company recorded an unrealized loss of $42,283. The Company’s investment in marketable equity securities will be revalued on each balance sheet date. The fair value of the Company’s holdings in marketable equity securities at September 30, 2019 and December 31, 2018 is a Level 1 measurement based on quoted prices in an active market. At September 30, 2019 and December 31, 2018, the Company also held equity investments in private companies and an investment in a limited partnership. These investments do not have readily determinable fair values and have been measured at cost less impairment, if any, and adjusted for observable price changes for identical or similar investments of the issuer.

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	9 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	5. PROPERTY AND EQUIPMENT, NET At September 30, 2019 and December 31, 2018 property and equipment consist of: September 30, December 31, 2019 2018 Cryptocurrency machines and related equipment $ 4,883,072 $ 9,168,928 Computer, software and related equipment 2,512,515 2,495,470 Restaurant equipment 763,275 752,103 Office furniture and equipment 366,292 287,583 Leasehold improvements 1,289,308 1,274,865 9,814,462 13,978,949 Accumulated depreciation and amortization (7,304,568 ) (4,665,650 ) Property and equipment, net $ 2,509,894 $ 9,313,299 Under the guidance of ASC 360, Impairment or Disposal of Long-lived Assets, a long-lived asset or asset group (including intangibles) will be tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. Based upon the significant decline in the price of bitcoin during the nine months ended September 30, 2019 and the decline in projected cash flows over the life of the cryptocurrency machines, the Company performed an undiscounted cash flow test to determine if the cryptocurrency machines were impaired. The undiscounted cash flows were less than the carrying amount of the Company’s cryptocurrency machines and therefore, the carrying amount of the assets were compared to the fair value of the cryptocurrency machines, and the Company determined that there were impairment charges to be recorded on the cryptocurrency machines. Impairment charges for the nine months ended September 30, 2019 totaled approximately $4,315,856. For the three and nine months ended September 30, 2019, depreciation expense amounted to $846,631 and $2,673,352, respectively. During the three and nine months ended September 30, 2018, depreciation expense amounted to $883,793 and $1,642,422, respectively.

INTANGIBLE ASSETS, NET

INTANGIBLE ASSETS, NET	9 Months Ended
	Sep. 30, 2019
Intangible Assets Net
INTANGIBLE ASSETS, NET	6. INTANGIBLE ASSETS, NET At September 30, 2019 and December 31, 2018 intangible assets consist of: September 30, December 31, 2019 2018 Trade name and trademark $ 1,562,332 $ 1,562,332 Customer list 2,495,097 2,388,139 Non-competition agreements 150,000 150,000 Domain name and other intangible assets 808,016 762,807 5,015,445 4,863,278 Accumulated depreciation and amortization (937,002 ) (503,480 ) Intangible assets, net $ 4,078,443 $ 4,359,798 The Company’s trade names and trademarks were determined to have an indefinite life. The remaining definite lived intangible assets are primarily being amortized on a straight-line basis over their estimated useful lives. Amortization expense was $101,199 and $400,661, respectively, for the three and nine months ended September 30, 2019 and $33,358 and $100,074, respectively, for the three and nine months ended September 30, 2018.

INVESTMENTS - RELATED PARTIES

INVESTMENTS - RELATED PARTIES	9 Months Ended
	Sep. 30, 2019
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS - RELATED PARTIES	7. INVESTMENTS – RELATED PARTIES Investments in Avalanche International Corp. (“AVLP”) and Alzamend Neuro, Inc. (“Alzamend”) at September 30, 2019 and December 31, 2018, are comprised of the following: September 30, December 31, 2019 2018 Investment in convertible promissory note of AVLP $ 9,476,979 $ 6,943,997 Accrued interest in convertible promissory note of AVLP 1,736,859 1,004,317 Total investment in convertible promissory note of AVLP – Gross 11,213,838 7,948,314 Less: original issue discount (1,475,485 ) (2,336,693 ) Total investment in convertible promissory note of AVLP $ 9,738,353 $ 5,611,621 Investment in derivative instruments of AVLP 1,748,050 2,230,641 Investment in common stock of AVLP 397,670 812,858 Investment in common stock of Alzamend 206,250 — Investment in derivative instruments and common stock of AVLP and $ 2,351,970 $ 3,043,499 Total investment in AVLP and Alzamend – Net $ 12,090,323 $ 8,655,120 Investment in warrants and common stock of AVLP and Alzamend $ 2,351,970 $ 3,043,499 Investment in convertible promissory note of AVLP 9,738,353 5,611,621 Total investment in AVLP and Alzamend – Net $ 12,090,323 $ 8,655,120 The following table summarizes the changes in our investments in AVLP and Alzamend during the nine months ended September 30, 2019: Investment in warrants and Investment in Total common stock convertible investment of AVLP and promissory in AVLP and Alzamend note of AVLP Alzamend – Net Balance at January 1, 2019 $ 3,043,499 $ 5,611,621 $ 8,655,120 Investment in convertible promissory notes of AVLP — 1,501,912 1,501,912 Investment in common stock of AVLP and Alzamend 163,032 — 163,032 Fair value of derivative instruments issued by AVLP 1,031,070 — 1,031,070 Unrealized loss in derivative instruments of AVLP (1,513,661 ) — (1,513,661 ) Unrealized gain in common stock of AVLP and (371,970 ) — (371,970 ) Accretion of discount — 1,892,278 1,892,278 Accrued Interest — 732,542 732,542 Balance at September 30, 2019 $ 2,351,970 $ 9,738,353 $ 12,090,323 The Company’s investments in AVLP, a related party controlled by Philou Ventures, LLC, or Philou, an affiliate of the Company, consist of convertible promissory notes, derivative instruments and shares of common stock of AVLP. At September 30, 2019, the Company has provided loans to AVLP in the principal amount $9,476,979 and, in addition to the 12% convertible promissory notes, AVLP has issued to the Company warrants to purchase 18,953,958 shares of AVLP common stock. The warrants entitle the Company to purchase up to 18,953,958 shares of AVLP common stock at an exercise price of $0.50 per share for a period of five years. The warrants were determined by the issuer to be financial derivative instruments. At September 30, 2019 and December 31, 2018, the Company recorded an unrealized loss on its investment in warrants of AVLP of $3,927,042 and $2,413,381, respectively, representing the difference between the cost basis and the estimated fair value of the warrants in the Company’s accumulated other comprehensive income in the stockholder's equity section of the Company’s consolidated balance sheet. During the three and nine months ended September 30, 2019, the Company recognized, in other comprehensive loss, net unrealized loss on derivative securities of related party of $1,152,480 and $1,513,661, respectively, which compares with a net unrealized loss on derivative securities of related party of $1,456,232 and $6,400,899, respectively during the three and nine months ended September 30, 2018. The Company’s investment in AVLP will be revalued on each balance sheet date. The fair value of the Company’s holdings in the AVLP warrants was estimated using the Black-Scholes option-pricing method. The risk-free rate, which ranged between 1.50% and 2.60%, was derived from the U.S. Treasury yield curve, matching the term of our investment, in effect at the measurement date. The volatility factor which ranged between 68.7% and 89.4% was determined based on historical stock prices for similar technology companies with market capitalizations under $100 million. The warrant valuation is a Level 3 measurement. In accordance with ASC No. 310, Receivables The Company evaluated the collectability of both interest and principal for the convertible promissory notes in AVLP to determine whether there was an impairment. Based on current information and events, the Company determined that it is probable that it will be able to collect amounts due according to the existing contractual terms. Impairment assessments require significant judgments and are based on significant assumptions related to the borrower’s credit risk, financial performance, expected sales, and estimated fair value of the collateral. During the nine months ended September 30, 2019 and the year ended December 31, 2018, the Company also acquired in the open market 91,000 shares of AVLP common stock for $53,032 and 430,942 shares of AVLP common stock for $417,169, respectively. At September 30, 2019, the closing market price of AVLP’s common stock was $0.40, a decline from $0.90 at December 31, 2018. The Company has determined that its investment in AVLP marketable equity securities are accounted for in accordance with ASC No. 820, Fair Value Measurements and Disclosures In aggregate, the Company has 994,175 shares of AVLP common stock which represents 18.0% of AVLP’s outstanding shares of common stock. The Company has determined that AVLP is a variable interest entity (“VIE”) as it does not have sufficient equity at risk. The Company does not consolidate AVLP because the Company is not the primary beneficiary and does not have a controlling financial interest. To be a primary beneficiary, an entity must have the power to direct the activities of a VIE that most significantly impact the VIE's economic performance, among other factors. Although the Company has made a significant investment in AVLP, the Company has determined that Philou, which controls AVLP through its equity investment and deemed to be more closely associated with AVLP, is the primary beneficiary. As a result, AVLP’s financial position and results of operations are not consolidated in our financial position and results of operations.

INVESTMENTS IN REAL ESTATE

INVESTMENTS IN REAL ESTATE	9 Months Ended
	Sep. 30, 2019
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS IN REAL ESTATE	8. INVESTMENTS IN REAL ESTATE On June 8, 2018, the Company entered into a limited partnership agreement, in which it agreed to become a limited partner in the partnership (the “ NY Partnership

OTHER INVESTMENTS, RELATED PART

OTHER INVESTMENTS, RELATED PARTIES	9 Months Ended
	Sep. 30, 2019
Other Investments Related Parties
OTHER INVESTMENTS, RELATED PARTIES	9. OTHER INVESTMENTS, RELATED PARTIES The Company’s other related party investments primarily consist of two investments. MTIX, Ltd. On December 5, 2017, the Company entered into an exchange agreement with WT Johnson pursuant to which the Company issued to WT Johnson two convertible promissory notes in the principal amount of $600,000 (“Note A”) and $1,667,766 (“Note B”), in exchange for cancellation of amounts due to WT Johnson by MTIX Ltd., a related party of the Company. During December 2017, the Company issued 750 shares of its common stock to WT Johnson & Sons upon the conversion of Note A and WT Johnson subsequently sold the 750 shares. The proceeds from the sale of shares of common stock received upon the conversion of Note A were sufficient to satisfy the entire $2,267,766 obligation as well as an additional $400,500 of value added tax due to WT Johnson. Concurrent with entering into the exchange agreement, the Company received a promissory note in the amount of $2,668,266 from MTIX and cancelled Note B. At September 30, 2019 and December 31, 2018, the Company has valued the note receivable at $600,000, the carrying amount of Note A. The Company will recognize the remainder of the amount due from MTIX upon payment of the promissory note by MTIX. Israeli Property During the year ended December 31, 2017, our President, Amos Kohn, purchased certain real property that serves as a facility for the Company’s business operations in Israel. The Company made $300,000 of payments to the seller of the property and received a 28% undivided interest in the real property (the “Property”). The Company’s subsidiary, Coolisys, entered into a Trust Agreement and Tenancy in Common Agreement with Roni Kohn, who owns a 72% interest in the Property, the daughter of Mr. Kohn and an Israeli citizen. The Property was purchased to serve as a residence/office facility for the Company in order to oversee its Israeli operations and to expand its business in the high-tech industry located in Israel. Pursuant to the Trust Agreement, Ms. Kohn will hold and manage Coolisys’ undivided 28% interest in the Property. The trust will be in effect until it is terminated by mutual agreement of the parties. During the term of the trust, Ms. Kohn will not sell, lease, sublease, transfer, grant, encumber, change or effect any other disposition with respect to the Property or Coolisys’ interest without the Company’s approval. Under the Tenancy in Common Agreement, Coolisys and its executive officers shall have the exclusive rights to use the Property for the Company and its affiliates’ business operations. The Property shall be managed by Ms. Kohn. Further, pursuant to the Tenancy in Common Agreement, for each completed calendar month of employment of Mr. Kohn by the Company, Ms. Kohn shall have the right to purchase a portion of the Company’s interest in the Property. Such right shall fully vest at the end of five years of continuous employment and the Trustee shall have the right to purchase the Company’s 28% interest in the Property for a nominal value. The Company will amortize its $300,000 investment over ten years, subject to a cliff vesting after five years. During the three and nine months ended September 30, 2019, the Company recognized $7,500 and $22,500, respectively, in amortization expense. At September 30, 2019 and December 31, 2018, the unamortized balance of the Israeli Property was $240,000 and $262,500, respectively. If Mr. Kohn is not employed by the Company, the Company shall have the right to demand that Ms. Kohn purchase the Company’s remaining interest in the Property that was not subject to vesting for the fair market value of such unvested Property interest.

ACQUISITIONS

ACQUISITIONS	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
ACQUISITIONS	10. ACQUISITIONS The following pro forma data for the nine months ended September 30, 2018, summarizes the results of operations for the period indicated as if the Enertec acquisition, which closed on May 23, 2018, had been completed as of the beginning of the period presented. The pro forma data gives effect to actual operating results prior to the acquisition. These pro forma amounts do not purport to be indicative of the results that would have been obtained if the acquisition occurred as of the beginning of the period presented or that may be obtained in future periods: For the Nine Months Ended September 30, 2018 Total Revenue $ 22,521,427 Net loss $ (22,921,424 ) Less: Net loss attributable to non-controlling interest 218,494 Net loss attributable to DPW Holdings (22,702,930 ) Preferred dividends (108,049 ) Net loss available to common stockholders $ (22,810,979 ) Basic and diluted net loss per common share $ (346.54 ) Basic and diluted weighted average common shares outstanding 65,824 Comprehensive Loss Loss available to common shareholders $ (22,810,979 ) Other comprehensive income (loss) Change in net foreign currency translation adjustments (209,535 ) Net unrealized loss on derivative securities of related party (6,787,902 ) Other comprehensive income (loss) (6,997,437 ) Total Comprehensive loss $ (29,808,416 )

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2019
Share-based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	11. STOCK-BASED COMPENSATION Under the Company's 2018 Stock Incentive Plan (the “2018 Plan”), 2017 Stock Incentive Plan (the “2017 Plan”), 2016 Stock Incentive Plan (the “2016 Plan”) and the 2012 Stock Option Plan, as amended (the “2012 Plan”) (collectively, the “Plans”), options may be granted to employees, officers, consultants, service providers and directors of the Company. On July 19, 2019, the Company’s stockholders approved an amendment to the 2018 Plan which increased the number of shares of the Company’s common stock that may be issued thereunder to a total of 175,000 shares. The Plans, as amended, provide for the issuance of a maximum of 184,216 shares of the Company’s common stock. Options granted under the Plans have an exercise price equal to or greater than the fair value of the underlying common stock at the date of grant and become exercisable based on a vesting schedule determined at the date of grant. Typically, options granted generally become fully vested after four years. Any options that are forfeited or cancelled before expiration become available for future grants. The options expire between 5 and 10 years from the date of grant. Restricted stock awards granted under the Plans are subject to a vesting period determined at the date of grant. As of September 30, 2019, an aggregate of 152,961 of the Company's options are still available for future grant. During the nine months ended September 30, 2019, the Company did not grant any options. During the nine months ended September 30, 2018, the Company granted 1,250 options to its employees from the Plans and also granted 3,622 options outside of the Plans. These options become fully vested after four years. The Company estimated that the grant date fair value of options granted utilizing the Black-Scholes option pricing model during the nine months ended September 30, 2018 was $513,510, which is being recognized as stock-based compensation expense over the requisite four-year service period. During the nine months ended September 30, 2019 and 2018, the Company also issued 29,375 and 1,979, respectively, shares of common stock to its consultants and service providers. The Company estimated the grant date fair value of these shares of common stock was $305,019 and $2,640,102 respectively, which was determined from the closing price of the Company’s common stock on the date of issuance. The Company has valued the options at their date of grant utilizing the Black-Scholes option pricing model. This model is dependent upon several variables such as the options’ term, exercise price, current stock price, risk-free interest rate estimated over the expected term and estimated volatility of our stock over the expected term of the options. The risk-free interest rate used in the calculations is based on the implied yield available on U.S. Treasury issues with an equivalent term approximating the expected life of the options as calculated using the simplified method. The estimated volatility was determined based on the historical volatility of our common stock. During the nine months ended September 30, 2018, the Company estimated the fair value of stock options granted using the Black-Scholes option pricing model with the following weighted average assumptions: Nine Months Ended September 30, 2018 Weighted average risk-free interest rate 2.41% — 2.80% Weighted average life (in years) 4.75 Volatility 124.7% — 131.7% Expected dividend yield 0% Weighted average grant-date fair value per share of $624.33 The options outstanding as of September 30, 2019, have been classified by exercise price, as follows: Outstanding Exercisable Weighted Average Weighted Weighted Remaining Average Average Exercise Number Contractual Exercise Number Exercise Price Outstanding Life (Years) Price Exercisable Price $480.00 - $560.00 1,306 6.32 $544.50 631 $543.76 $1,056.00 - $1,104.00 188 8.17 $1,104.00 86 $1,104.00 $1,208.00 - $1,352.00 38 3.99 $1,338.67 38 $1,338.67 $480.00 - $1,352.00 1,531 6.49 $632.46 755 $647.06 Issuances outside of Plans $640.00 - $1,856.00 1,375 5.03 $827.64 281 $935.11 Total Options $480.00 - 1,856.00 2,906 5.80 $724.80 1,036 $725.26 The total stock-based compensation expense related to stock options and stock awards issued pursuant to the Plans to the Company’s employees, consultants and directors, included in reported net loss for the three and nine months ended September 30, 2019 and 2018, is comprised as follows: Three Months Ended Nine Months Ended Sept. 30, 2019 Sept. 30, 2018 Sept. 30, 2019 Sept. 30, 2018 Cost of revenues $ — $ — $ — $ 4,874 Engineering and product development — — — 13,650 Selling and marketing — — — 11,922 General and administrative 206,289 697,252 531,379 2,204,433 Stock-based compensation from Plans $ 206,289 $ 697,252 $ 531,379 $ 2,234,879 Stock-based compensation from issuances 155,490 655,388 822,683 1,929,301 Total Stock-based compensation $ 361,779 $ 1,352,640 $ 1,354,062 $ 4,164,180 The combination of stock-based compensation of $531,379 from the issuances of equity-based awards pursuant to the Plans and stock-based compensation attributed to stock awards of $253,019 and options of $569,664, which were issued outside of the Plans, resulted in aggregate stock-based compensation of $361,779 and $1,354,062 during the three and nine months ended September 30, 2019. A summary of option activity under the Company's stock option plans as of September 30, 2019, and changes during the nine months ended are as follows: Outstanding Options Weighted Weighted Average Shares Average Remaining Aggregate Available Number Exercise Contractual Intrinsic for Grant of Shares Price Life (years) Value January 1, 2019 12,695 4,328 $576.40 7.52 $0 Amendment to 2018 SIP 162,500 — Restricted stock awards (25,000 ) — Forfeited 2,766 (2,797 ) $377.70 September 30, 2019 152,961 1,531 $632.46 6.49 $0 As of September 30, 2019, there was $452,427 of unrecognized compensation cost related to non-vested stock-based compensation arrangements granted under the Plans. That cost is expected to be recognized over a weighted average period of 2.6 years.

WARRANTS

WARRANTS	9 Months Ended
	Sep. 30, 2019
Warrants
WARRANTS	12. WARRANTS During the nine months ended September 30, 2019, the Company issued a total of 759,443 warrants at an average exercise price of $10.28 per share. (i) On April 2, 2019, the Company issued warrants to purchase an aggregate of 388,888 shares of Common Stock at an initial exercise price of $18.00 per share and (the “Common Warrants”) and (b) pre-funded warrants to purchase up to 317,500 shares of our Common Stock at an initial exercise price of $0.40 per share (the “Pre-Funded Warrants”) in connection with an underwriting agreement with A.G.P./Alliance Global Partners (the “Underwriter”). In addition, the Company has also issued the Underwriter a warrant to purchase a maximum of 15,555 additional shares of common stock at an initial exercise price of $19.80 per share (See Note 20). (ii) On May 20, 2019, the Company issued warrants to purchase an aggregate of 12,500 shares of common stock at an exercise price equal to $12.00 per share of common stock in connection with the issuance of a 4% Original Issue Discount Convertible Promissory Note in the aggregate principal amount of $660,000. (iii) On July 3, 2019, the Company issued warrants to purchase an aggregate of 25,000 shares of common stock at an exercise price equal to $8.80 per share of common stock in connection with the issuance of a 12% Convertible Promissory Note in the aggregate principal amount of $1,492,000. The following table summarizes information about common stock warrants outstanding at September 30, 2019: Outstanding Exercisable Weighted Average Weighted Weighted Remaining Average Average Exercise Number Contractual Exercise Number Exercise Price Outstanding Life (Years) Price Exercisable Price $0.00 6,500 4.50 $0.00 6,500 $0.00 $8.00 397 7.09 $8.00 397 $8.00 $8.80 25,000 4.76 $8.80 25,000 $8.80 $12.00 12,500 4.61 $12.00 12,500 $12.00 $19.80 15,555 4.50 $19.80 15,555 $19.80 $440.00 355 3.11 $440.00 355 $440.00 $480.00 94 3.59 $480.00 94 $480.00 $528.00 186 3.09 $528.00 186 $528.00 $560.00 2,657 3.12 $560.00 2,657 $560.00 $600.00 170 2.62 $600.00 170 $600.00 $640.00 603 0.94 $640.00 603 $640.00 $752.00 9,614 3.63 $752.00 9,614 $752.00 $800.00 350 3.19 $800.00 350 $800.00 $880.00 947 1.92 $880.00 947 $880.00 $920.00 2,126 3.49 $920.00 2,126 $920.00 $1,040.00 1,243 3.54 $1,040.00 1,243 $1,040.00 $1,760.00 781 3.32 $1,760.00 781 $1,760.00 $1,800.00 140 3.32 $1,800.00 140 $1,800.00 $2,000.00 203 3.32 $2,000.00 203 $2,000.00 $8.00 - $2,000.00 79,421 3.95 $208.77 79,421 $208.77 The Company has valued the warrants at their date of grant utilizing the Black-Scholes option pricing model. This model is dependent upon several variables such as the warrants’ term, exercise price, current stock price, risk-free interest rate and estimated volatility of our stock over the contractual term of the warrants. The risk-free interest rate used in the calculations is based on the implied yield available on U.S. Treasury issues with an equivalent term approximating the contractual life of the warrants. The Company utilized the Black-Scholes option pricing model and the assumptions used during the nine months ended September 30, 2019 and 2018: Nine Months Ended September 30, 2019 September 30, 2018 Weighted average risk-free interest rate 1.75% — 2.28% 2.41% — 2.94% Weighted average life (in years) 5.0 4.8 Volatility 85.5% — 87.5% 124.8% — 138.4% Expected dividend yield 0% 0% Weighted average grant-date fair value per $10.34 $629.64

OTHER CURRENT LIABILITIES

OTHER CURRENT LIABILITIES	9 Months Ended
	Sep. 30, 2019
Other Current Liabilities
OTHER CURRENT LIABILITIES	13. OTHER CURRENT LIABILITIES At September 30, 2019 and December 31, 2018 other current liabilities consist of: September 30, December 31, 2019 2018 Accrued payroll and payroll taxes $ 1,561,671 $ 1,497,470 Other accrued expenses 297,370 370,932 $ 1,859,041 $ 1,868,402

LEASES

LEASES	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
LEASES	14. LEASES We have operating leases for office space and restaurant locations. Our leases have remaining lease terms of 7 months to 8 years, some of which may include options to extend the leases perpetually, and some of which may include options to terminate the leases within 1 year. The following table provides a summary of leases by balance sheet location as of September 30, 2019: September 30, 2019 Operating right-of-use assets $ 3,433,794 Operating lease liability - current $ 741,433 Operating lease liability - non-current $ 2,781,345 The components of lease expenses for the nine months ended September 30, 2019, were as follows: Nine Months Ended September 30, 2019 Operating lease cost $ 754,692 Short-term lease cost - Variable lease cost $ 351,491 The following tables provides a summary of other information related to leases for the nine months ended September 30, 2019: September 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 1,020,499 Right-of-use assets obtained in exchange for new operating lease liabilities $ - Weighted-average remaining lease term - operating leases 5.7 years Weighted-average discount rate - operating leases 10 % Maturity of lease liabilities under our non-cancellable operating leases as of September 30, 2019, are as follows: Payments due by period 2019 (Remainder) $ 271,420 2020 1,039,687 2021 779,008 2022 501,411 2023 514,895 Thereafter 1,582,121 Total lease payments 4,688,542 Less interest (1,165,764 ) Present value of lease liabilities $ 3,522,778

ADVANCES ON FUTURE RECEIPTS

ADVANCES ON FUTURE RECEIPTS	9 Months Ended
	Sep. 30, 2019
Advances On Future Receipts
ADVANCES ON FUTURE RECEIPTS	15. ADVANCES ON FUTURE RECEIPTS During the nine months ended September 30, 2019, the Company received funding as a result of entering into six Agreements for the Purchase and Sale of Future Receipts (collectively, the “Agreements on Future Receipts”). The Company sold in the aggregate $1,517,847 in future receipts of the Company for $1,017,170. During 2019, the Company had repaid $1,365,435. The Company recorded a discount in the amount of $500,677 in connection with these six agreements, based upon the difference between the amount of future receipts sold and the actual proceeds received by the Company. The Company is currently in default on its payment obligations on certain of the Agreements on Future Receipts with an aggregate outstanding balance of $1,650,862 at September 30, 2019. During the three and nine months ended September 30, 2019, non-cash interest expense of $115,706 and $293,602, respectively, was recorded from the amortization of debt discounts.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2019
Notes Payable [Abstract]
NOTES PAYABLE	16. NOTES PAYABLE Notes Payable at September 30, 2019 and December 31, 2018, are comprised of the following. September 30, December 31, 2019 2018 June 2019 short-term promissory note $ 2,510,173 $ — 12% short-term promissory note — 1,000,000 15% May short-term promissory note 780,000 — Other short-term notes payable 805,554 1,033,553 12% September short-term promissory notes — 789,473 8% short-term promissory notes 318,150 1,272,600 October short-term promissory note — 565,000 Notes payable to Wells Fargo 289,885 291,988 Note payable to Dept. of Economic and Community Development 237,069 260,169 Microphase short-term promissory note — 200,000 Note payable to Power-Plus Member 13,250 13,250 Note payable to People's United Bank 18,379 18,589 Short term bank credit 1,677,196 1,586,864 Total notes payable 6,649,656 7,031,486 Less: Unamortized debt discounts (74,750 ) (151,499 ) Unamortized financing cost (32,377 ) (7,541 ) Total notes payable, net of financing cost $ 6,542,529 $ 6,872,446 Less: current portion (6,077,720 ) (6,388,787 ) Notes payable – long-term portion $ 464,809 $ 483,659 January 2019 Exchange Agreement On August 16, 2018, as amended on November 29, 2018, the Company entered into a securities purchase agreement with four institutional investors providing for the issuance of 8% promissory notes, each in the principal amount of $318,150, for an aggregate principal face amount of $1,272,600, due February 15, 2019 (individually the “8% Short-Term Promissory Note” and collectively the “8% Short-Term Promissory Notes”). On January 23, 2019, the Company entered into an Exchange Agreement (the “January Exchange Agreement”) with one of the institutional investors pursuant to which the Company issued to the investor two new 8% promissory notes in the aggregate principal amount of $1,043,799 (the “New Notes”) in exchange for one of the 8% Short-Term Promissory Notes in the aggregate principal amount of $318,150, the October short-term promissory note in the aggregate principal amount of $565,000 and accrued interest of $160,649. Pursuant to the January Exchange Agreement, the investor received 10,918 shares of common stock of the Company issued under the Company’s Registration Statement on Form S-3 (File No. 333-222132) in satisfaction of the New Notes. Further, since the investor’s proceeds from the sale of all 10,918 shares of common stock received were not equal to the outstanding principal balance of the New Notes, the Company was required to pay to the investor the difference, which amounted to $244,898, in cash or through the delivery of free trading shares of common stock. The Company recognized additional interest expense for the difference of $244,898. On March 19, 2019, the Company issued to the investor an additional 2,551 shares of the Company’s common stock, with a value of $73,016, in partial satisfaction of the liability, resulting in a remaining balance due of $171,882 which was paid during June 2019. February 2019 Exchange Agreement On February 20, 2019, the Company entered into an Exchange Agreement (the “February Exchange Agreement”) with another one of the institutional investors pursuant to which the Company issued to the investor a new 8% promissory note in the principal amount of $433,884 (the “New Note”) in exchange for principal and accrued interest on the 8% Short-Term Promissory Note (the “Old Note”). Pursuant to the February Exchange Agreement, the investor received 4,520 shares of common stock of the Company issued under the Company’s Registration Statement on Form S-3 (File No. 333-222132) in satisfaction of the New Note. Further, since the investor’s proceeds from the sale of all 4,520 shares of common stock received were not equal to the outstanding principal balance of the New Note, the Company is required to pay the difference, which amounted to $289,954, to the investor in cash or through the delivery of free trading shares of common stock. The Company recognized additional interest expense for the difference of $289,954. On April 4, 2019, the Company issued to the investor an additional 9,375 shares of the Company’s common stock, with a value of $108,523, in partial satisfaction of the liability, resulting in a remaining balance due of $183,822 which was paid during June 2019. Enertec Short-Term Promissory Note On December 28, 2018, Enertec entered into a $500,000 secured promissory note (the “Enertec Short-Term Promissory Note”) whereby Enertec agreed to pay interest in an amount of 10% per annum in cash to the investor, until the Enertec Short-Term Promissory Note is paid in full. The proceeds from the Enertec Short-Term Promissory Note were received in January 2019 and repaid on April 2, 2019. In connection with the Enertec Short-Term Promissory Note, Milton C. Ault III provided a personal guarantee for the benefit of the investor. Dominion June 2019 Short-Term Promissory Note On June 18, 2019, the Company entered into a securities purchase agreement with the Investor to sell a 10% senior secured promissory note with a principal face amount of $2,800,000, plus an original issue discount in the amount of $100,000 and issue 12,500 shares of the Company’s common stock subject to the approval thereof by the NYSE American. In addition, Ault & Company has guaranteed to the Investor the prompt and complete payment and performance when of the obligations of the Company pursuant to this. The June 2019 short-term promissory note has a principal face amount of $2,900,000 with a purchase price of $2,800,000, and bears interest at 10% per annum. Pursuant to the terms of the note, the Company was required to make six monthly amortization payments beginning on July 18, 2019. The Company has not made these payments and this note is currently in default. We are in negotiations with the investors to amend the payment terms on this Note.

NOTES PAYABLE - RELATED PARTIES

NOTES PAYABLE - RELATED PARTIES	9 Months Ended
	Sep. 30, 2019
Notes Payable [Abstract]
NOTES PAYABLE - RELATED PARTIES	17. NOTES PAYABLE – RELATED PARTIES Notes Payable – Related parties at September 30, 2019 and December 31, 2018, are comprised of the following. September 30, December 31, 2019 2018 Notes payable to Microphase former officers and employees $ 284,317 $ 308,984 Total notes payable 284,317 308,984 Less: current portion (168,589 ) (166,925 ) Notes payable – long-term portion $ 115,728 $ 142,059

CONVERTIBLE NOTES

CONVERTIBLE NOTES	9 Months Ended
	Sep. 30, 2019
Long-term Debt, Unclassified [Abstract]
CONVERTIBLE NOTES	18. CONVERTIBLE NOTES Convertible Notes Payable at September 30, 2019 and December 31, 2018 are comprised of the following. September 30, December 31, 2019 2018 10% Convertible secured notes $ — $ 7,997,126 4% Convertible promissory note 660,000 — 12% Convertible promissory note 622,000 — 8% Convertible promissory note 815,218 — Total convertible notes payable 2,097,218 7,997,126 Less: Unamortized debt discounts (666,793 ) (1,189,276 ) Unamortized financing cost — (65,356 ) Total convertible notes payable, net of financing cost $ 1,430,425 $ 6,742,494 Less: current portion (1,146,141 ) (6,742,494 ) Convertible notes payable, net of financing cost – long-term portion $ 284,284 $ — On May 15, 2018, the Company entered into a securities purchase agreement to sell a 10% convertible note (the “10% Convertible Note”) in the principal amount of $6,000,000. On July 2, 2018 and August 31, 2018, the Company entered into securities purchase agreements with the institutional investor providing for the issuance of a second 10% convertible note with a principal face amount of $1,000,000 (the “Second 10% Convertible Note”) and a third 10% convertible note with a principal face amount of $2,000,000 (the “Third 10% Convertible Note” and with the Second 10% Convertible Note, the “Additional 10% Convertible Notes”), respectively. On January 9, 2019, the 10% Convertible Note was amended to revise the amortization schedule such that the conversion price on eleven monthly amortization payments in the principal amount $309,193 each, at the request of the holder, shall be satisfied by the issuance of shares of the Company’s common stock. The conversion price on these monthly amortization payments was reduced from $8.00 per share of common stock to a price equal to the greater of (i) $2.40 per share (the closing price of the Company’s common stock on January 9, 2019) or (ii) 80% of the lowest daily VWAP in the three days prior to the date of issuance, but not to exceed $8.00 per share. Further, the Company shall have the right to pay the monthly amortization payment in cash within 72 hours by advising the investor within two hours of receipt of any conversion notice. The amendment to the embedded conversion option of the 10% Convertible Note caused a material change in the fair value of the embedded conversion options and resulted in a loss on extinguishment of $807,784. Between January 4, 2019 and February 21, 2019, the Company issued to the investor 8,412 shares of its common stock upon the conversion of $1,053,351 in principal and accrued interest. The investor received $660,337 from the sale of these shares of common stock. In accordance with the January 9, 2019 amendment, the Company is required to pay the difference between the conversion amount and the proceeds received from the subsequent sale of the shares by the investor, which amounted to $393,014. The Company recognized additional interest expense in the amount of $393,014. On April 2, 2019, the Company repaid principal of $3,000,000 and accrued interest of $1,125,000 on the Additional 10% Convertible Notes and between April 2, 2019 and June 18, 2019 repaid the balance due on the 10% Convertible Note. Exchange Agreements On July 2, 2019, we entered into an exchange agreement with an institutional investor pursuant to which, in exchange for a term promissory note issued by us to the investor on September 21, 2018, in the principal face amount of $526,316, we sold to the investor a new convertible promissory note in the principal amount of $783,031 with an interest rate of 12% per annum and a maturity date of December 31, 2019. Subject to the approval by the NYSE American, this note shall be convertible into shares of common stock, commencing on July 15, 2019, at conversion price equal to the greater of (A) $8.80 or (B) 80% of the lowest daily VWAP in the three trading days prior to the date of conversion. On July 2, 2019, we entered into an exchange agreement with an institutional investor pursuant to which, in exchange for (i) a term promissory note issued by DP Lending to the investor on August 10, 2018 in the principal face amount of $550,000 and (ii) a term promissory note issued by us on August 16, 2018, as amended on November 29, 2018, in the principal face amount of $318,150, we sold to the investor a new convertible promissory note in the principal amount of $1,250,000 (subject to adjustments) with an interest rate of 8% per annum and a maturity date of December 31, 2019. Subject to the approval by the NYSE American, this note shall be convertible into shares of our common stock at conversion price of $8.80. On July 3, 2019, we entered into an exchange agreement with an institutional investor pursuant to which, in exchange for a term promissory note issued by us to the investor on March 23, 2018 in the principal face amount of $1,000,000, we sold a convertible promissory note in the principal face amount of $1,292,000 plus a default premium of $200,000, and (ii) a five-year warrant to purchase of 25,000 shares of our common stock at an exercise price of $8.80 per share, subject to the approval thereof by the NYSE American. This convertible promissory note is in the aggregate principal amount of $1,492,000 and bears interest at 12% per annum, which principal and all accrued and unpaid interest are due on January 22, 2020, and which interest shall be payable in cash, in arrears, on the first business day of each month, with the first payment of interest due on August 1, 2019. Commencing on July 15, 2019, subject to certain beneficial ownership limitations, the investor may convert the principal amount of this note and accrued interest earned thereon at any time into shares of our common stock at $8.80 per share.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	19. COMMITMENTS AND CONTINGENCIES On July 31, 2018, a stockholder derivative complaint was filed in the United States District Court for the Central District of California against the Company as the nominal defendant, as well as its current directors and a former director styled Ethan Young and Greg Young, Derivatively on Behalf of Nominal Defendant, DPW Holdings, Inc. v. Milton C. Ault, III, Amos Kohn, William B. Horne, Jeff Bentz, Mordechai Rosenberg, Robert O. Smith, and Kristine Ault and DPW Holdings, Inc. The Complaint alleges violations of state law and breaches of fiduciary duty, unjust enrichment and gross mismanagement by the individual defendants as, in the view of the plaintiffs, the Company has entered into poorly advised loan transactions and related party transactions. The Company and the individual defendants believe that these claims are without merit and intend to vigorously defend themselves. The Company and the individual defendants moved to dismiss the Complaint and on February 25, 2019, the Court granted the motion to dismiss but granted plaintiffs leave to amend their Complaint. On March 11, 2019, plaintiffs filed their amended complaint asserting violations of breaches of fiduciary duties and unjust enrichment claims based on the previously pled transactions. On March 25, 2019, the Company and the individual defendants filed a motion to dismiss the amended complaint. On May 21, 2019, the Court granted in part and denied in part the Motion to Dismiss the Amended Complaint. Specifically, the May 21, 2019 Order granted so much of Defendants’ Motion to Dismiss the Amended Complaint that sought to dismiss Directors Robert O. Smith, Jeff Bentz, and Mordechai Rosenberg as parties. Plaintiffs did not further amend the complaint and proceeded with the operative complaint and forewent any claims against Messrs. Smith, Bentz, and Rosenberg. On July 8, 2019, the Court held a scheduling conference wherein the Court set a trial date of August 25, 2020. On October 21, 2019, the parties mediated the matter before JAMS in Manhattan, New York. At that mediation, the matter was tentatively settled with respect to all claim against the Company and the remaining defendants, Milton C. Ault III, Amos Kohn, and William Horne. The tentative settlement included certain changes to the policies of the Company. The tentative settlement agreement did not have a monetary component. Furthermore, the parties settled any dispute over the attorneys’ fees, which will be paid by AIG, the Company’s insurance carrier. The parties are currently working on finalizing the settlement agreement, and expect to have a finalized settlement agreement prior to end of the calendar year. Upon execution of the finalized settlement agreement, Plaintiff will file a notice of dismissal with prejudice with the Court. On November 28, 2018, Blockchain Mining Supply and Services, Ltd On February 4, 2019, pursuant to the Court’s Rules, the Company requested a pre-motion Conference with the Court. On April 16, 2019, the Court held a pre-motion Conference in connection with the Company’s anticipated motion to dismiss. To date, however, the Court has not set a briefing schedule in connection with the Company’s anticipated motion to dismiss. Based on the Company’s assessment of the facts underlying the claims, the uncertainty of litigation, and the preliminary stage of the case, the Company cannot estimate the reasonably possible loss or range of loss that may result from this action. However, the Company has established a reserve in the amount of the unpaid portion of the purchase agreement. An unfavorable outcome may have a material adverse effect on the Company’s business, financial condition and results of operations. The Company received a subpoena from the Commission for the voluntary production of documents. The Company is fully cooperating with this non-public, fact-finding inquiry and believe that the Company has operated our business in compliance with all applicable laws. The subpoena expressly provides that the inquiry is not to be construed as an indication by the Commission or its staff that any violations of the federal securities laws have occurred, nor should it be considered a reflection upon any person, entity or security. However, there can be no assurance as to the outcome of this matter.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2019
STOCKHOLDERS' EQUITY
STOCKHOLDERS' EQUITY	20. STOCKHOLDERS’ EQUITY Amendments to Certificate of Incorporation On January 3, 2019, the Company filed a certificate of amendment (the “Certificate of Amendment”) to its Certificate of Incorporation, with the Secretary of State of the State of Delaware, to effectuate an increase to the number of authorized shares of common stock of the Company. Pursuant to the Certificate of Amendment, the Company increased the number of authorized shares of its Class A common stock to 500,000,000 from 200,000,000 (the “Authorized Increase”). The number of authorized shares of the Company’s Class B common stock remains at 25,000,000 and the number of authorized shares of the Company’s preferred stock remains at 25,000,000. As a result of the increase of authorized shares of the Company’s Class A common stock, the aggregate number of the Company’s authorized shares is 550,000,000. The Authorized Increase was approved by the Company’s Board of Directors (the “Board”) as of December 28, 2018, and approved by a vote of the stockholders of the Company at the December 28, 2018 Annual Meeting of Stockholders. The Certificate of Amendment became effective upon filing with the State of Delaware on January 3, 2019. On March 14, 2019, pursuant to the authorization provided by the Company’s stockholders at a Special Meeting of Stockholders, the Company’s Board approved the Certificate of Incorporation Amendment (the “COI Amendment”) to effectuate a reverse stock split of the common stock of the Company’s issued and outstanding number of such shares by a ratio of one-for-twenty (the “Reverse Stock Split”). The Company filed the COI Amendment to its Certificate of Incorporation with the State of Delaware effectuating the Reverse Stock Split on March 14, 2019. As a result of the Reverse Stock Split, each twenty (20) shares of common stock issued and outstanding prior to the Reverse Stock Split were converted into one (1) share of common stock, with no change in authorized shares or par value per share. At the Company’s reconvened 2019 Annual Meeting of Stockholders, the Company’s stockholders approved a proposal permitting the Board to effectuate a second reverse stock split (the “Second Reverse Stock Split”) of the Company’s issued and outstanding common stock. Thereafter, on July 23, 2019, the Board approved the Second Reverse Stock Split with a ratio of one-for-forty. As a result of the Second Reverse Stock Split, each forty (40) shares of common stock issued and outstanding prior to the Second Reverse Stock Split were converted into one (1) share of common stock, with no change in authorized shares or par value per share. The Second Reverse Stock Split became effective in the State of Delaware on August 5, 2019. Preferred Stock The Company is authorized to issue 25,000,000 shares of Preferred Stock $0.001 par value. The Board has designated 1,000,000 shares as Series A Convertible Preferred Stock (the “Series A Preferred Stock”), 500,000 shares as Series B Convertible Preferred Stock (the “Series B Preferred Stock”) and 2,500 shares as Series C Convertible Redeemable Preferred Stock (the “Series C Preferred Stock”). The rights, preferences, privileges and restrictions on the remaining authorized 23,497,500 shares of Preferred Stock have not been determined. The Board is authorized to designate a new series of preferred shares and determine the number of shares, as well as the rights, preferences, privileges and restrictions granted to or imposed upon any series of preferred shares. As of September 30, 2019, there were 7,040 shares of Series A Preferred Stock, 125,000 shares of Series B Preferred Stock and no other shares of Preferred Stock issued or outstanding. Common Stock Common stock confers upon the holders the rights to receive notice to participate and vote at any meeting of stockholders of the Company, to receive dividends, if and when declared, and to participate in a distribution of surplus of assets upon liquidation of the Company. The Class B common stock carries the voting power of 10 shares of Class A common stock. 2019 Issuances Issuance of Common Stock pursuant to the At the Market Offering On October 10, 2018, the Company entered into an At-The-Market Issuance Sales Agreement (the “Sales Agreement”) with Wilson-Davis & Co., Inc., as sales agent (the “Agent”) to sell shares of its common stock, having an aggregate offering price of up to $25,000,000 (the “Shares”) from time to time, through an “at the market offering” program (the “WDCO ATM Offering”). During the nine months ended September 30, 2019, the Company had received gross proceeds of $4,656,051 through the sale of 119,791 shares of the Company’s common stock through the WDCO ATM Offering. The offer and sale of the shares through the WDCO ATM Offering were made pursuant to our then effective “shelf” registration statement on Form S-3 and an accompanying base prospectus contained therein (Registration Statement No. 333-222132) filed with the SEC on December 18, 2017, amended on January 8, 2018, and declared effective by the SEC on January 11, 2018, and a prospectus supplement related to the WDCO ATM Offering, dated October 15, 2018. Public Offering On March 29, 2019, the Company entered into an underwriting agreement (the “Underwriting Agreement”) with A.G.P./Alliance Global Partners (the “Underwriter”), pursuant to which the Company agreed to issue and sell an aggregate of (a) 71,388 shares of its common stock (the “Shares”) together with warrants to purchase 71,388 shares of common stock (the “Common Warrants”) and (b) pre-funded warrants to purchase up to 317,500 shares of its common stock (the “Pre-Funded Warrants”) together with a number of Common Warrants to purchase 317,500 shares of common stock (the “Offering”). The Shares were sold to the purchasers at the public offering price of $17.60 per share (the “Offering Price”). The Common Warrants were sold at a public offering price of $0.40 per Common Warrant. The Pre-Funded Warrants were offered to each purchaser whose purchase of the Shares and the Common Warrant in the Offering would otherwise result in the purchaser, together with its affiliates and certain related parties, beneficially owning more than 4.99% (or, at the election of the purchaser, 9.99%) of the Company’s outstanding common stock immediately following the consummation of the Offering. The purchase price of each Pre-Funded Warrant equaled the Offering Price at which the Shares were sold to the public in the Offering, minus $0.40, and the exercise price of each Pre-Funded Warrant equaled $0.40 per share. In addition, the Company has also issued the Underwriter a warrant to purchase a maximum of 15,550 additional shares of common stock at an initial exercise price of $19.80 per share, with a term of five years (the “Underwriter Warrants”). The Common Warrants are exercisable at any time after the date of issuance at an exercise price of $0.45 per share. However, since the volume weighted average price of the Company’s common stock on or after May 2, 2019, was less than $0.45 per share, the Common Warrant is exercisable by means of a cashless exercise such that the holder of the Common Warrant shall receive one common share for each warrant held. Upon issuance, the Common Warrants, Pre-Funded Warrants and Underwriter Warrants (the “Offering Warrants”) were recorded at fair value and classified as a liability. Since the fair value of the Offering Warrants exceeded the proceeds from the Offering the Company recognized a loss on issuance of warrants of $1,763,481. The fair value of the Offering Warrants was re-measured at each financial reporting period and immediately before exercise, with any changes in fair value recorded as change in fair value of warrant liability in the Condensed Consolidated Statements of Operations and Comprehensive Loss. The fair value at issuance was calculated using a Black-Scholes option pricing model using a risk-free interest rate of 2.28%, an expected life of 5 years, expected dividends of zero and expected volatility of 87.51%. The Company received net proceeds from the Offering of $6,204,717, after deducting underwriting discounts and commissions and offering expenses. The Company used the net proceeds from the Offering primarily for the repayment of debt. The Offering closed on April 2, 2019 and as of September 30, 2019, the Company had issued a total of 771,275 shares of its common stock, inclusive of shares issued pursuant to the exercise of 317,500 Pre-Funded Warrants and 382,387 shares issued pursuant to the cashless exercise of the Common Warrants. Ascendiant ATM Offering On August 6, 2019, the Company entered into an At-The-Market Issuance Sales Agreement with Ascendiant Capital Markets, LLC, as sales agent to sell shares of the Company’s common stock having an aggregate offering price of up to $5,500,000 (the “ATM Offering”). The offer and sale of the Company’s common stock will be made pursuant to the Company’s effective “shelf” registration statement on Form S-3 and an accompanying base prospectus contained therein (Registration Statement No. 333-222132) filed with the Securities and Exchange Commission (the “Commission”) on December 18, 2017, amended on January 8, 2018, and declared effective by the SEC on January 11, 2018, and a prospectus supplement related to the ATM Offering, dated August 6, 2019. Through September 30, 2019, the Company had received gross proceeds of $4,416,765 through the sale of 1,140,330 shares of the Company’s common stock from the ATM Offering. Issuance of Common Stock for Services During the nine months ended September 30, 2019, the Company issued to its consultants a total 29,375 shares of its common stock with an aggregate value of $305,019, an average of $10.38 per share for services rendered. Issuance of common stock for conversion of debt During the nine months ended September 30, 2019, principal and accrued interest of $4,238,878 and $497,417, respectively, on the Company’s debt securities was satisfied through the issuance of 370,473 shares of the Company’s common stock. Issuance of common stock in payment of accrued liability During the nine months ended September 30, 2019, the Company issued 9,375 shares of its common stock in satisfaction of an accrued liability of $108,521.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2019
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	21. RELATED PARTY TRANSACTIONS a. The Company and AVLP entered into a Loan and Security Agreement (“AVLP Loan Agreement”) with an effective date of August 21, 2017, pursuant to which the Company will provide AVLP a non-revolving credit facility of up to $10,000,000 for a period ending on August 21, 2019, subject to the terms and conditions stated in the Loan Agreement, including that the Company having available funds to grant such credit. At September 30, 2019, the Company has provided loans to AVLP in the principal amount $9,476,979 and, in addition to the 12% convertible promissory notes, AVLP has issued to the Company warrants to purchase 18,953,958 shares of AVLP common stock. Under the terms of the AVLP Loan Agreement, any notes issued by AVLP are secured by the assets of AVLP. As of September 30, 2019, the Company recorded contractual interest receivable attributed to the AVLP Loan Agreement of $1,736,859. During the nine months ended September 30, 2019 and the year ended December 31, 2018, the Company also acquired in the open market 91,000 shares of AVLP common stock for $53,032 and 430,942 shares of AVLP common stock for $417,169, respectively. At September 30, 2019, the Company’s investment in AVLP common stock had an unrealized loss of $348,891. Philou is AVLP’s controlling shareholder. Mr. Ault is Chairman of AVLP’s Board of Directors and the Chairman of the Board. Mr. William B. Horne is the Chief Financial Officer and a director of AVLP and the Company. In March 2017, the Company was awarded a $50 million purchase order by MTIX to manufacture, install and service the Multiplex Laser Surface Enhancement (“MLSE”) plasma-laser system. At June 30, 2019, the Company had recorded a receivable from MTIX of $1,238,856 and during the six months ended June 30, 2019, the Company had received payments from MTIX of $2,676,219. The receivable was primarily the result of revenues recognized during the year ended December 31, 2018, and reflected on the financial statements as accounts receivable, related party. b. During the nine months ended September 30, 2019, the Company acquired 137,500 shares of common stock of Alzamend from a third party for $110,000 consisting of the cancellation of principal and interest due the Company of $91,483 and cash of $18,517. AVLP provides management, consulting and financial services to Alzamend. c. During the nine months ended September 30, 2019, Ault & Company, Inc. (“Ault & Company”) has provided $625,500 in short-term advances. Ault and Company is the Manager of Philou which presently owns 125,000 shares of the Company’s Series B Preferred Stock. Mr. Ault and Mr. Horne serve as the Chief Executive Officer and Chief Financial Officer, respectively, of Ault & Company. d. Ault & Company guaranteed the prompt and complete payment and performance of the June 2019 short-term promissory note with a principal face amount of $2,900,000.

SEGMENT, CUSTOMERS AND GEOGRAPH

SEGMENT, CUSTOMERS AND GEOGRAPHICAL INFORMATION	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
SEGMENT, CUSTOMERS AND GEOGRAPHICAL INFORMATION	22. SEGMENT, CUSTOMERS AND GEOGRAPHICAL INFORMATION The Company has five reportable segments as of September 30, 2019, and had two reportable segments as of September 30, 2018; see Note 1 for a brief description of the Company’s business. The following data presents the revenues, expenditures and other operating data of the Company’s geographic operating segments and presented in accordance with ASC No. 280. Three Months ended September 30, 2019 DPC DPL Enertec SC Mining I.AM Total Revenue $ 2,773,707 $ 341,529 $ 1,853,204 $ — $ — $ 4,968,440 Revenue, cryptocurrency mining — — — 307,172 — 307,172 Revenue, restaurant — — — — 1,036,834 1,036,834 Revenue, lending activities 69,217 — — — — 69,217 Total revenues $ 2,842,924 $ 341,529 $ 1,853,204 $ 307,172 $ 1,036,834 $ 6,381,663 Depreciation and amortization expense $ 140,278 $ 36,403 $ 222,337 $ 1,433,145 $ 280,412 $ 2,112,575 Loss from operations $ (206,509 ) $ (84,780 ) $ (212,585 ) $ (5,049,622 ) $ (284,167 ) $ (5,837,663 ) Capital expenditures for segment assets, as of September 30, 2019 $ 26,081 $ 12,252 $ 12,883 $ — $ 4,501 $ 55,717 Identifiable assets as of September 30, 2019 $ 32,186,830 $ 1,301,273 $ 11,184,088 $ 850,984 $ 1,902,803 $ 47,425,978 Three Months ended September 30, 2018 DPC DPL Enertec SC Mining I.AM Eliminations Total Revenue $ 2,974,216 $ 601,679 $ 2,156,107 $ — $ — $ — $ 5,732,002 Revenue, cryptocurrency mining — — — 590,165 — — 590,165 Revenue, related party 352,496 — — — — — 352,496 Revenue, restaurant — — — — 1,584,891 — 1,584,891 Revenue, lending activities 85,368 — — — — — 85,368 Inter-segment revenues 25,168 — — — — (25,168 ) - Total revenues $ 3,437,248 $ 601,679 $ 2,156,107 $ 590,165 $ 1,584,891 $ (25,168 ) $ 8,344,922 Depreciation and amortization expense $ 74,018 $ 12,643 $ 27,538 $ 802,952 $ — $ — $ 917,151 Loss from operations $ (792,092 ) $ (47,128 ) $ (99,201 ) $ (1,169,739 ) $ (3,829 ) $ — $ (2,111,989 ) Capital expenditures for segment assets, as of September 30, 2018 $ 5,838 $ — $ 6,791 $ 241,725 $ 106,074 $ — $ 360,428 Identifiable assets as of September 30, 2018 $ 30,113,607 $ 1,516,710 $ 11,024,505 $ 8,245,136 $ 2,204,303 $ — $ 53,104,261 Nine Months ended September 30, 2019 DPC DPL Enertec SC Mining I.AM Total Revenue $ 7,110,243 $ 1,423,971 $ 6,527,075 $ — $ — $ 15,061,289 Revenue, cryptocurrency mining — — — 592,092 — 592,092 Revenue, restaurant — — — — $ 3,371,465 3,371,465 Revenue, lending activities 443,927 — — — — 443,927 Total revenues $ 7,554,170 $ 1,423,971 $ 6,527,075 $ 592,092 $ 3,371,465 $ 19,468,773 Depreciation and amortization expense $ 210,424 $ 56,200 $ 377,259 $ 2,149,717 $ 280,413 $ 3,074,013 Loss from operations $ (1,169,851 ) $ (87,468 ) $ (372,691 ) $ (6,538,493 ) $ (716,637 ) $ (8,885,140 ) Capital expenditures for segment assets, as of September 30, 2019 $ 34,899 $ 81,319 $ 21,045 $ — $ 12,060 $ 149,323 Identifiable assets as of September 30, 2019 $ 32,186,830 $ 1,301,273 $ 11,184,088 $ 850,984 $ 1,902,803 $ 47,425,978 Nine Months ended September 30, 2018 DPC DPL Enertec SC Mining I.AM Eliminations Total Revenue $ 8,532,029 $ 1,339,413 $ 3,373,977 $ — $ — $ — $ 13,245,419 Revenue, cryptocurrency mining — — — 1,546,418 — — 1,546,418 Revenue, related party 3,911,263 — — — — — 3,911,263 Revenue, restaurant — — — — 2,087,383 — 2,087,383 Revenue, lending activities 194,120 — — — — — 194,120 Inter-segment revenues 29,681 — — — — (29,681 ) — Total revenues $ 12,667,093 $ 1,339,413 $ 3,373,977 $ 1,546,418 $ 2,087,383 $ (29,681 ) $ 20,984,603 Depreciation and amortization expense $ 226,639 $ 43,667 $ 37,257 $ 1,434,932 $ — $ — $ 1,742,495 Loss from operations $ (1,861,923 ) $ (498,536 ) $ 46,961 $ (3,019,856 ) $ (4,838 ) $ — $ (5,338,192 ) Capital expenditures for segment assets, as of September 30, 2018 $ 349,190 $ 1,301 $ 38,460 $ 9,048,503 $ 128,732 $ — $ 9,566,186 Identifiable assets as of September 30, 2018 $ 30,113,607 $ 1,516,710 $ 11,024,505 $ 8,245,136 $ 2,204,303 $ — $ 53,104,261 Concentration Risk: The following tables provide the percentage of total revenues for the three and nine months ended September 30, 2019 and 2018 attributable to a single customer from which 10% or more of total revenues are derived. For the Three Months Ended For the Nine Months Ended September 30, 2019 September 30, 2019 Total Revenues Percentage of Total Revenues Percentage of by Major Total Company by Major Total Company Customers Revenues Customers Revenues Customer A $ 1,424,982 22 % $ 4,270,523 22 % For the Three Months Ended For the Nine Months Ended September 30, 2018 September 30, 2018 Total Revenues Percentage of Total Revenues Percentage of by Major Total Company by Major Total Company Customers Revenues Customers Revenues Customer B — — $ 3,911,263 19 % Revenue from Customer A is attributable to Enertec. Revenue from Customer B relates to MTIX, a related party, and is attributable to Coolisys. Further, at September 30, 2019, MTIX represented all the Company’s accounts and other receivable, related party. For the three and nine months ended September 30, 2019 and 2018, total revenues from external customers divided on the basis of the Company’s product lines are as follows: For the Three Months Ended For the Nine Months Ended September 30, September 30, 2019 2018 2019 2018 Revenues: Commercial products $ 3,326,936 $ 5,073,698 $ 10,221,209 $ 13,874,921 Defense products 3,054,727 3,271,224 9,247,564 7,109,682 Total revenues $ 6,381,663 $ 8,344,922 $ 19,468,773 $ 20,984,603 Financial data relating to geographic areas: The Company’s total revenues are attributed to geographic areas based on the location. The following table presents total revenues for the three and nine months ended September 30, 2019 and 2018. Other than as shown, no foreign country or region contributed materially to revenues or long-lived assets for these periods: For the Three Months Ended For the Nine Months Ended September 30, September 30, 2019 2018 2019 2018 Revenues: North America $ 4,040,664 $ 5,166,899 $ 11,110,035 $ 15,599,219 Middle East 1,869,647 2,156,106 6,358,200 3,373,976 Europe 253,747 693,725 1,283,312 1,338,313 Other 217,605 328,192 717,226 673,095 Total revenues $ 6,381,663 $ 8,344,922 $ 19,468,773 $ 20,984,603

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	23. SUBSEQUENT EVENTS In accordance with FASB ASC 855-10, the Company has analyzed its operations subsequent to September 30, 2019, and thru the date of this report being issued and has determined that it does not have any material subsequent events to disclose in these financial statements except for the following. Ascendiant ATM Offering During October 2019 the Company received gross proceeds of $1,083,234 through the sale of 679,496 shares of the Company’s common stock through the ATM Offering. Issuance of common stock in payment of accrued liability On November 1, 2019, the Company issued 25,602 shares of its common stock in satisfaction of an accrued liability of $30,722. Exchange Agreements On November 4, 2019, the Company entered into an exchange agreement with a certain investor (the “ Investor On November 15, 2019, the Company entered into an exchange agreement with a lender (the “ Lender

BASIS OF PRESENTATION AND SIG_2

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of DPW and its wholly-owned subsidiaries, Coolisys, DP Limited, Power-Plus, Enertec, DP Lending, Digital Power Corporation, Power-Plus Technical Distributors and Digital Farms and its majority-owned subsidiaries, Microphase and I.AM. All significant intercompany accounts and transactions have been eliminated in consolidation.
Accounting Estimates	Accounting Estimates The preparation of financial statements, in conformity with U.S. GAAP, requires management to make estimates, judgments and assumptions. The Company's management believes that the estimates, judgments and assumptions used are reasonable based upon information available at the time they are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. Key estimates include acquisition accounting, fair value of certain financial instruments, reserve for trade receivables and inventories, carrying amounts of investments, carrying amounts of digital currencies, accruals of certain liabilities including product warranties, useful lives and the recoverability of long-lived assets, impairment analysis of intangibles and goodwill, and deferred income taxes and related valuation allowance.
Impairment of long-lived assets	Impairment of long-lived assets: Management reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to undiscounted expected future cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by comparing the amount by which the carrying amount of the assets to their fair value. Based on its reviews, management determined that its digital currency miners were impaired by a total of $4,315,856 based upon an assessment as of September 30, 2019, including consideration of the decline in bitcoin values which occurred throughout 2019.
Revenue Recognition	Revenue Recognition The Company recognizes revenue under ASC 606, Revenue from Contracts with Customers · Step 1: Identify the contract with the customer, · Step 2: Identify the performance obligations in the contract, · Step 3: Determine the transaction price, · Step 4: Allocate the transaction price to the performance obligations in the contract, and · Step 5: Recognize revenue when the company satisfies a performance obligation. The Company’s disaggregated revenues consist of the following for the nine months ended September 30, 2019: Nine Months ended September 30, 2019 Digital DPC 1 DP Limited Enertec Farms I.AM Total Primary Geographical Markets North America $ 7,146,478 $ — $ — $ 592,092 $ 3,371,465 $ 11,110,035 Europe 90,154 1,193,158 — — — 1,283,312 Middle East 21,348 — 6,336,852 — — 6,358,200 Other 296,190 230,813 190,223 — — 717,226 $ 7,554 170 $ 1,423,971 $ 6,527,075 $ 592,092 $ 3,371,465 $ 19,468,773 Major Goods RF/Microwave Filters $ 2,245,748 $ — $ — $ — $ — $ 2,245,748 Detector logarithmic video amplifiers 558,155 — — — — 558,155 Power Supply Units 4,306,340 — — — — 4,306,340 Power Supply Systems — 1,423,971 — — — 1,423,971 Healthcare diagnostic systems — — 1,503,306 — — 1,503,306 Defense systems — — 5,023,769 — — 5,023,769 Digital Currency Mining — — — 592,092 — 592,092 Restaurant operations — — — — 3,371,465 3,371,465 Lending activities 443,927 — — — — 443,927 $ 7,554,170 $ 1,423,971 $ 6,527,075 $ 592,092 $ 3,371,465 $ 19,468,773 Timing of Revenue Recognition Goods transferred at a a point in time $ 7,554,170 $ 1,287,070 $ — $ 592,092 $ 3,371,465 $ 12,804,797 Services transferred over time — 136,901 6,527,075 — — 6,663,976 $ 7,554,170 $ 1,423,971 $ 6,527,075 $ 592,092 $ 3,371,465 $ 19,468,773 1 Sales of Products The Company generates revenues from the sale of its products through a direct and indirect sales force. The Company’s performance obligations to deliver products are satisfied at the point in time when products are received by the customer, which is when the customer obtains control over the goods. The Company provides standard assurance warranties, which are not separately priced, that the products function as intended. The Company primarily receives fixed consideration for sales of product. Some of the Company’s contracts with distributors include stock rotation rights after six months for slow moving inventory, which represents variable consideration. The Company uses an expected value method to estimate variable consideration and constrains revenue for estimated stock rotations until it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur. To date, returns have been insignificant. The Company’s customers generally pay within 30 days from the receipt of a valid invoice. Because the Company’s product sales agreements have an expected duration of one year or less, the Company has elected to adopt the practical expedient in ASC 606-10-50-14(a) of not disclosing information about its remaining performance obligations. Manufacturing Services The Company provides manufacturing services in exchange primarily for fixed fees; however, the initial two MLSE units are subject to variable pricing under the $50 million purchase order from MTIX. Under the terms of the MLSE purchase order, the Company shall be entitled to cost plus $100,000 for the manufacture of the first two MLSE units. The Company has determined that the costs of manufacturing the MLSE units will decline over time because of a learning curve which will result in a greater amount of revenue being recognized for these initial two MLSE units. For manufacturing services, which include revenues generated by Enertec and in certain instances revenues generated by DPL, the Company’s performance obligation for manufacturing services is satisfied over time as the Company creates or enhances an asset based on criteria that are unique to the customer and that the customer controls as the asset is created or enhanced. Generally, the Company recognizes revenue based upon proportional performance over time using a cost to cost method which measures progress based on the costs incurred to total expected costs in satisfying its performance obligation. This method provides a depiction of the progress in providing the manufacturing service because there is a direct relationship between the costs incurred by the Company and the transfer of the manufacturing service to the customer. Manufacturing services that are recognized based upon the proportional performance method are included in the above table as services transferred over time and to the extent the customer has not been invoiced for these revenues, as accrued revenue in the accompanying consolidated balance sheets. Revisions to the Company’s estimates may result in increases or decreases to revenues and income and are reflected in the consolidated financial statements in the periods in which they are first identified. The Company has elected the practical expedient to not adjust the promised amount of consideration for the effects of a significant financing component to the extent that the period between when the Company transfers its promised good or service to the customer and when the customer pays is one year or less. The aggregate amount of the transaction price allocated to the performance obligation that is partially unsatisfied as of September 30, 2019, for the MLSE units was approximately $48 million, representing 24 MLSE units. Based on our expectations regarding funding of the production process and our experience building the first machines, the Company expects to recognize the remaining revenue related to the partially unsatisfied performance obligation over the next two and a half years. The Company will be paid in installments for this performance obligation over the next two and a half years. Lending Activities DP Lending generates revenue from lending activities primarily through interest, origination fees and late/other fees. Interest income on these products is calculated based on the contractual interest rate and recorded as interest income as earned. The origination fees or original issue discounts are recognized over the life of the loan using the effective interest method. Blockchain Mining The Company has entered into digital asset mining pools by executing contracts with the mining pool operators to provide computing power to the mining pool. The contracts are terminable at any time by either party and the Company’s enforceable right to compensation only begins when the Company provides computing power to the mining pool operator. In exchange for providing computing power, the Company is entitled to a fractional share of the fixed digital currency award the mining pool operator receives (less digital asset transaction fees to the mining pool operator which are recorded as a component of cost of revenues), for successfully adding a block to the blockchain. The Company’s factional share is based on the proportion of computing power the Company contributed to the mining pool operator to the total computing power contributed by all mining pool participants in solving the current algorithm. Providing computing power in digital asset transaction verification services is an output of the Company’s ordinary activities. The provision of providing such computing power is the only performance obligation in the Company’s contracts with mining pool operators. The transaction consideration the Company receives, if any, is noncash consideration, which the Company measures at fair value on the date received, which is not materially different than the fair value at contract inception or the time the Company has earned the award from the pools. The consideration is all variable. Because it is not probable that a significant reversal of cumulative revenue will not occur, the consideration is constrained until the mining pool operator successfully places a block (by being the first to solve an algorithm) and the Company receives confirmation of the consideration it will receive, at which time revenue is recognized. There is no significant financing component in these transactions. Fair value of the digital currency award received is determined using the market rate of the related digital currency at the time of receipt. There is currently no specific definitive guidance under GAAP or alternative accounting framework for the accounting for digital currencies recognized as revenue or held, and management has exercised significant judgment in determining the appropriate accounting treatment. In the event authoritative guidance is enacted by the FASB, the Company may be required to change its policies, which could have an effect on the Company’s consolidated financial position and results from operations. Expenses associated with running the cryptocurrency mining business, such as equipment deprecation and electricity cost are recorded as a component of cost of revenues. We intend to use the digital assets primarily for operating expenses of Digital Farms. During 2018, we used digital assets for debt reduction, capital purchases, consulting fees, data center costs and other operating expenses. Restaurant Operations The Company records revenue from restaurant sales at the time of sale, net of discounts, coupons, employee meals and complimentary meals and gift cards. Restaurant cost of sales primarily includes the cost of goods, beverages, and merchandise and disposable paper and plastic goods used in preparing and selling the Company’s menu items and exclude depreciation and amortization. Vendor allowances received in connection with the purchase of a vendor’s products are recognized as a reduction of the related food and beverage costs as earned.
Fair value of Financial Instruments	Fair value of Financial Instruments In accordance with ASC No. 820, Fair Value Measurements and Disclosures The guidance also establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs include those that market participants would use in valuing the asset or liability and are developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the factors that market participants would use in valuing the asset or liability. The guidance establishes three levels of inputs that may be used to measure fair value: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or model-derived valuations. All significant inputs used in our valuations are observable or can be derived principally from or corroborated with observable market data for substantially the full term of the assets or liabilities. Level 2 inputs also include quoted prices that were adjusted for security-specific restrictions which are compared to output from internally developed models such as a discounted cash flow model. Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The carrying amounts of financial instruments carried at cost, including cash and cash equivalents, accounts receivables and accounts and other receivable – related party, investments, notes receivable, trade payables and trade payables – related party approximate their fair value due to the short-term maturities of such instruments. The categorization of a financial instrument within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The following table sets forth the Company’s financial instruments (see Note 4 and Note 7) that were measured at fair value on a recurring basis by level within the fair value hierarchy: Fair Value Measurement at September 30, 2019 Total Level 1 Level 2 Level 3 Investments in common stock and derivative $ 2,145,720 $ 397,670 $ — $ 1,748,050 Investment in common stock of Alzamend – a 206,250 — — 206,250 Investments in marketable equity securities 473,314 473,314 — — Investments in warrants of public companies 9,174 — — 9,174 Total Investments $ 2,834,458 $ 870,984 $ — $ 1,963,474 Fair Value Measurement at December 31, 2018 Total Level 1 Level 2 Level 3 Investments in common stock and derivative $ 3,043,499 $ 812,858 $ — $ 2,230,641 Investments in marketable equity securities 178,597 178,597 — — Investments in warrants of public companies 34,372 — — 34,372 Total Investments $ 3,256,468 $ 991,455 $ — $ 2,265,013 We assess the inputs used to measure fair value using the three-tier hierarchy based on the extent to which inputs used in measuring fair value are observable in the market.
Leases	Leases Effective January 1, 2019, the Company accounts for its leases under ASC 842, Leases The Company continues to account for leases in the prior period financial statements under ASC Topic 840.
Net Loss per Share	Net Loss per Share Net loss per share is computed by dividing the net loss to common stockholders by the weighted average number of common shares outstanding. The calculation of the basic and diluted earnings per share is the same for all periods presented, as the effect of the potential common stock equivalents is anti-dilutive due to the Company’s net loss position for all periods presented. The Company has included 6,500 warrants, which are exercisable for shares of the Company’s common stock on a one-for-one basis, in its earnings per share calculation for the three and nine months ended September 30, 2019. Anti-dilutive securities, which are convertible into or exercisable for the Company’s Class A common stock, consist of the following at September 30, 2019 and 2018: September 30, 2019 2018 Stock options 2,906 9,463 Warrants (1) 72,921 23,410 Convertible notes 349,486 25,097 Conversion of preferred stock 2,232 2,232 Total 427,545 60,202 (1) The Company has excluded 6,500 warrants issued in April 2019, which may be exercised by means of a cashless exercise into 6,500 shares of the Company’s common stock, in its anti-dilutive securities but included the warrants in its weighted average shares outstanding.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified for comparative purposes to conform to the current-year financial statement presentation. These reclassifications had no effect on previously reported results of operations. In addition, certain prior year amounts from the restated amounts have been reclassified for consistency with the current period presentation.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) Leases (Topic 842): Targeted Improvements In July 2017, the FASB issued ASU No. 2017-11, Earnings per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480), Derivatives and Hedging (Topic 815) In June 2018, the FASB issued ASU No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting

BASIS OF PRESENTATION AND SIG_3

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Schedule of revenue recognition	The Company’s disaggregated revenues consist of the following for the nine months ended September 30, 2019: Nine Months ended September 30, 2019 Digital DPC 1 DP Limited Enertec Farms I.AM Total Primary Geographical Markets North America $ 7,146,478 $ — $ — $ 592,092 $ 3,371,465 $ 11,110,035 Europe 90,154 1,193,158 — — — 1,283,312 Middle East 21,348 — 6,336,852 — — 6,358,200 Other 296,190 230,813 190,223 — — 717,226 $ 7,554 170 $ 1,423,971 $ 6,527,075 $ 592,092 $ 3,371,465 $ 19,468,773 Major Goods RF/Microwave Filters $ 2,245,748 $ — $ — $ — $ — $ 2,245,748 Detector logarithmic video amplifiers 558,155 — — — — 558,155 Power Supply Units 4,306,340 — — — — 4,306,340 Power Supply Systems — 1,423,971 — — — 1,423,971 Healthcare diagnostic systems — — 1,503,306 — — 1,503,306 Defense systems — — 5,023,769 — — 5,023,769 Digital Currency Mining — — — 592,092 — 592,092 Restaurant operations — — — — 3,371,465 3,371,465 Lending activities 443,927 — — — — 443,927 $ 7,554,170 $ 1,423,971 $ 6,527,075 $ 592,092 $ 3,371,465 $ 19,468,773 Timing of Revenue Recognition Goods transferred at a a point in time $ 7,554,170 $ 1,287,070 $ — $ 592,092 $ 3,371,465 $ 12,804,797 Services transferred over time — 136,901 6,527,075 — — 6,663,976 $ 7,554,170 $ 1,423,971 $ 6,527,075 $ 592,092 $ 3,371,465 $ 19,468,773 1
Schedule of fair value measurement	The following table sets forth the Company’s financial instruments (see Note 4 and Note 7) that were measured at fair value on a recurring basis by level within the fair value hierarchy: Fair Value Measurement at September 30, 2019 Total Level 1 Level 2 Level 3 Investments in common stock and derivative $ 2,145,720 $ 397,670 $ — $ 1,748,050 Investment in common stock of Alzamend – a 206,250 — — 206,250 Investments in marketable equity securities 473,314 473,314 — — Investments in warrants of public companies 9,174 — — 9,174 Total Investments $ 2,834,458 $ 870,984 $ — $ 1,963,474 Fair Value Measurement at December 31, 2018 Total Level 1 Level 2 Level 3 Investments in common stock and derivative $ 3,043,499 $ 812,858 $ — $ 2,230,641 Investments in marketable equity securities 178,597 178,597 — — Investments in warrants of public companies 34,372 — — 34,372 Total Investments $ 3,256,468 $ 991,455 $ — $ 2,265,013
Schedule of anti-dilutive securities	Anti-dilutive securities, which are convertible into or exercisable for the Company’s Class A common stock, consist of the following at September 30, 2019 and 2018: September 30, 2019 2018 Stock options 2,906 9,463 Warrants (1) 72,921 23,410 Convertible notes 349,486 25,097 Conversion of preferred stock 2,232 2,232 Total 427,545 60,202 (1) The Company has excluded 6,500 warrants issued in April 2019, which may be exercised by means of a cashless exercise into 6,500 shares of the Company’s common stock, in its anti-dilutive securities but included the warrants in its weighted average shares outstanding.

Marketable Equity Securities (T

Marketable Equity Securities (Tables)	9 Months Ended
	Sep. 30, 2019
Marketable Securities [Abstract]
Schedule of marketable securities	Marketable securities in equity securities with readily determinable market prices consisted of the following as of September 30, 2019 and December 31, 2018: Marketable equity securities at September 30, 2019 Gross unrealized Gross realized Cost gains (losses) gains (losses) Fair value Common shares $ 220,880 $ 252,434 $ — $ 473,314 Marketable equity securities at December 31, 2018 Gross unrealized Gross realized Cost gains (losses) gains (losses) Fair value Common shares $ 220,880 $ (42,283 ) $ — $ 178,597
Schedule of additional information about marketable securities	The following table presents additional information about marketable equity securities: Marketable Equity Balance at January 1, 2018 $ 1,834,570 Purchases of marketable equity securities 858,458 Sales of marketable equity securities (2,188,292 ) Realized losses on marketable equity securities (175,405 ) Unrealized gains on marketable equity securities (150,734 ) Balance at December 31, 2018 $ 178,597 Purchases of marketable equity securities on 485,000 Sales of marketable equity securities (571,741 ) Realized gains on marketable equity securities 86,741 Unrealized gains on marketable equity securities 294,717 Balance at September 30, 2019 $ 473,314

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	9 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Schedule of property and equipment, net	At September 30, 2019 and December 31, 2018 property and equipment consist of: September 30, December 31, 2019 2018 Cryptocurrency machines and related equipment $ 4,883,072 $ 9,168,928 Computer, software and related equipment 2,512,515 2,495,470 Restaurant equipment 763,275 752,103 Office furniture and equipment 366,292 287,583 Leasehold improvements 1,289,308 1,274,865 9,814,462 13,978,949 Accumulated depreciation and amortization (7,304,568 ) (4,665,650 ) Property and equipment, net $ 2,509,894 $ 9,313,299

INTANGIBLE ASSETS, NET (Tables)

INTANGIBLE ASSETS, NET (Tables)	9 Months Ended
	Sep. 30, 2019
Intangible Assets Net
Schedule of intangible assets, net	At September 30, 2019 and December 31, 2018 intangible assets consist of: September 30, December 31, 2019 2018 Trade name and trademark $ 1,562,332 $ 1,562,332 Customer list 2,495,097 2,388,139 Non-competition agreements 150,000 150,000 Domain name and other intangible assets 808,016 762,807 5,015,445 4,863,278 Accumulated depreciation and amortization (937,002 ) (503,480 ) Intangible assets, net $ 4,078,443 $ 4,359,798

INVESTMENTS - RELATED PARTIES (

INVESTMENTS - RELATED PARTIES (Tables)	9 Months Ended
	Sep. 30, 2019
Investments, Debt and Equity Securities [Abstract]
Schedule of investments	Investments in Avalanche International Corp. (“AVLP”) and Alzamend Neuro, Inc. (“Alzamend”) at September 30, 2019 and December 31, 2018, are comprised of the following: September 30, December 31, 2019 2018 Investment in convertible promissory note of AVLP $ 9,476,979 $ 6,943,997 Accrued interest in convertible promissory note of AVLP 1,736,859 1,004,317 Total investment in convertible promissory note of AVLP – Gross 11,213,838 7,948,314 Less: original issue discount (1,475,485 ) (2,336,693 ) Total investment in convertible promissory note of AVLP $ 9,738,353 $ 5,611,621 Investment in derivative instruments of AVLP 1,748,050 2,230,641 Investment in common stock of AVLP 397,670 812,858 Investment in common stock of Alzamend 206,250 — Investment in derivative instruments and common stock of AVLP and $ 2,351,970 $ 3,043,499 Total investment in AVLP and Alzamend – Net $ 12,090,323 $ 8,655,120 Investment in warrants and common stock of AVLP and Alzamend $ 2,351,970 $ 3,043,499 Investment in convertible promissory note of AVLP 9,738,353 5,611,621 Total investment in AVLP and Alzamend – Net $ 12,090,323 $ 8,655,120
Schedule of summarizes the changes in our investments	The following table summarizes the changes in our investments in AVLP and Alzamend during the nine months ended September 30, 2019: Investment in warrants and Investment in Total common stock convertible investment of AVLP and promissory in AVLP and Alzamend note of AVLP Alzamend – Net Balance at January 1, 2019 $ 3,043,499 $ 5,611,621 $ 8,655,120 Investment in convertible promissory notes of AVLP — 1,501,912 1,501,912 Investment in common stock of AVLP and Alzamend 163,032 — 163,032 Fair value of derivative instruments issued by AVLP 1,031,070 — 1,031,070 Unrealized loss in derivative instruments of AVLP (1,513,661 ) — (1,513,661 ) Unrealized gain in common stock of AVLP and (371,970 ) — (371,970 ) Accretion of discount — 1,892,278 1,892,278 Accrued Interest — 732,542 732,542 Balance at September 30, 2019 $ 2,351,970 $ 9,738,353 $ 12,090,323

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Schedule of pro forma	These pro forma amounts do not purport to be indicative of the results that would have been obtained if the acquisition occurred as of the beginning of the period presented or that may be obtained in future periods: For the Nine Months Ended September 30, 2018 Total Revenue $ 22,521,427 Net loss $ (22,921,424 ) Less: Net loss attributable to non-controlling interest 218,494 Net loss attributable to DPW Holdings (22,702,930 ) Preferred dividends (108,049 ) Net loss available to common stockholders $ (22,810,979 ) Basic and diluted net loss per common share $ (346.54 ) Basic and diluted weighted average common shares outstanding 65,824 Comprehensive Loss Loss available to common shareholders $ (22,810,979 ) Other comprehensive income (loss) Change in net foreign currency translation adjustments (209,535 ) Net unrealized loss on derivative securities of related party (6,787,902 ) Other comprehensive income (loss) (6,997,437 ) Total Comprehensive loss $ (29,808,416 )

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2019
Share-based Payment Arrangement [Abstract]
Schedule of weighted average assumptions	During the nine months ended September 30, 2018, the Company estimated the fair value of stock options granted using the Black-Scholes option pricing model with the following weighted average assumptions: Nine Months Ended September 30, 2018 Weighted average risk-free interest rate 2.41% — 2.80% Weighted average life (in years) 4.75 Volatility 124.7% — 131.7% Expected dividend yield 0% Weighted average grant-date fair value per share of $624.33
Schedule of exercise price	The options outstanding as of September 30, 2019, have been classified by exercise price, as follows: Outstanding Exercisable Weighted Average Weighted Weighted Remaining Average Average Exercise Number Contractual Exercise Number Exercise Price Outstanding Life (Years) Price Exercisable Price $480.00 - $560.00 1,306 6.32 $544.50 631 $543.76 $1,056.00 - $1,104.00 188 8.17 $1,104.00 86 $1,104.00 $1,208.00 - $1,352.00 38 3.99 $1,338.67 38 $1,338.67 $480.00 - $1,352.00 1,531 6.49 $632.46 755 $647.06 Issuances outside of Plans $640.00 - $1,856.00 1,375 5.03 $827.64 281 $935.11 Total Options $480.00 - 1,856.00 2,906 5.80 $724.80 1,036 $725.26
Schedule of stock-based compensation expense	The total stock-based compensation expense related to stock options and stock awards issued pursuant to the Plans to the Company’s employees, consultants and directors, included in reported net loss for the three and nine months ended September 30, 2019 and 2018, is comprised as follows: Three Months Ended Nine Months Ended Sept. 30, 2019 Sept. 30, 2018 Sept. 30, 2019 Sept. 30, 2018 Cost of revenues $ - $ - $ - $ 4,874 Engineering and product development - - - 13,650 Selling and marketing - - - 11,922 General and administrative 206,289 697,252 531,379 2,204,433 Stock-based compensation from Plans $ 206,289 $ 697,252 $ 531,379 $ 2,234,879 Stock-based compensation from issuances 155,490 655,388 822,683 1,929,301 Total Stock-based compensation $ 361,779 $ 1,352,640 $ 1,354,062 $ 4,164,180
Schedule of option activity under the company's stock option plans	A summary of option activity under the Company's stock option plans as of September 30, 2019, and changes during the nine months ended are as follows: Outstanding Options Weighted Weighted Average Shares Average Remaining Aggregate Available Number Exercise Contractual Intrinsic for Grant of Shares Price Life (years) Value January 1, 2019 12,695 4,328 $576.40 7.52 $0 Amendment to 2018 SIP 162,500 — Restricted stock awards (25,000 ) — Forfeited 2,766 (2,797 ) $377.70 September 30, 2019 152,961 1,531 $632.46 6.49 $0

WARRANTS (Tables)

WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2019
Warrants
Schedule of common stock warrants outstanding	The following table summarizes information about common stock warrants outstanding at September 30, 2019: Outstanding Exercisable Weighted Average Weighted Weighted Remaining Average Average Exercise Number Contractual Exercise Number Exercise Price Outstanding Life (Years) Price Exercisable Price $0.00 6,500 4.50 $0.00 6,500 $0.00 $8.00 397 7.09 $8.00 397 $8.00 $8.80 25,000 4.76 $8.80 25,000 $8.80 $12.00 12,500 4.61 $12.00 12,500 $12.00 $19.80 15,555 4.50 $19.80 15,555 $19.80 $440.00 355 3.11 $440.00 355 $440.00 $480.00 94 3.59 $480.00 94 $480.00 $528.00 186 3.09 $528.00 186 $528.00 $560.00 2,657 3.12 $560.00 2,657 $560.00 $600.00 170 2.62 $600.00 170 $600.00 $640.00 603 0.94 $640.00 603 $640.00 $752.00 9,614 3.63 $752.00 9,614 $752.00 $800.00 350 3.19 $800.00 350 $800.00 $880.00 947 1.92 $880.00 947 $880.00 $920.00 2,126 3.49 $920.00 2,126 $920.00 $1,040.00 1,243 3.54 $1,040.00 1,243 $1,040.00 $1,760.00 781 3.32 $1,760.00 781 $1,760.00 $1,800.00 140 3.32 $1,800.00 140 $1,800.00 $2,000.00 203 3.32 $2,000.00 203 $2,000.00 $8.00 - $2,000.00 79,421 3.95 $208.77 79,421 $208.77
Schedule of option pricing	The Company utilized the Black-Scholes option pricing model and the assumptions used during the nine months ended September 30, 2019 and 2018: Nine Months Ended September 30, 2019 September 30, 2018 Weighted average risk-free interest rate 1.75% — 2.28% 2.41% — 2.94% Weighted average life (in years) 5.0 4.8 Volatility 85.5% — 87.5% 124.8% — 138.4% Expected dividend yield 0% 0% Weighted average grant-date fair value per $10.34 $629.64

OTHER CURRENT LIABILITIES (Tabl

OTHER CURRENT LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2019
Other Current Liabilities
Schedule of other current liabilities	At September 30, 2019 and December 31, 2018 other current liabilities consist of: September 30, December 31, 2019 2018 Accrued payroll and payroll taxes $ 1,561,671 $ 1,497,470 Other accrued expenses 297,370 370,932 $ 1,859,041 $ 1,868,402

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Schedule of supplemental balance sheet information related to leases	The following table provides a summary of leases by balance sheet location as of September 30, 2019: September 30, 2019 Operating right-of-use assets $ 3,433,794 Operating lease liability - current $ 741,433 Operating lease liability - non-current $ 2,781,345
Schedule of lease expenses	The components of lease expenses for the nine months ended September 30, 2019, were as follows: Nine Months Ended September 30, 2019 Operating lease cost $ 754,692 Short-term lease cost - Variable lease cost $ 351,491
Schedule of supplemental cash flow information related to leases	The following tables provides a summary of other information related to leases for the nine months ended September 30, 2019: September 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 1,020,499 Right-of-use assets obtained in exchange for new operating lease liabilities $ - Weighted-average remaining lease term - operating leases 5.7 years Weighted-average discount rate - operating leases 10 %
Schedule of maturities of operating lease liabilities	Maturity of lease liabilities under our non-cancellable operating leases as of September 30, 2019, are as follows: Payments due by period 2019 (Remainder) $ 271,420 2020 1,039,687 2021 779,008 2022 501,411 2023 514,895 Thereafter 1,582,121 Total lease payments 4,688,542 Less interest (1,165,764 ) Present value of lease liabilities $ 3,522,778

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2019
Notes Payable [Abstract]
Schedule of notes payable	Notes Payable at September 30, 2019 and December 31, 2018, are comprised of the following. September 30, December 31, 2019 2018 June 2019 short-term promissory note $ 2,510,173 $ — 12% short-term promissory note — 1,000,000 15% May short-term promissory note 780,000 — Other short-term notes payable 805,554 1,033,553 12% September short-term promissory notes — 789,473 8% short-term promissory notes 318,150 1,272,600 October short-term promissory note — 565,000 Notes payable to Wells Fargo 289,885 291,988 Note payable to Dept. of Economic and Community Development 237,069 260,169 Microphase short-term promissory note — 200,000 Note payable to Power-Plus Member 13,250 13,250 Note payable to People's United Bank 18,379 18,589 Short term bank credit 1,677,196 1,586,864 Total notes payable 6,649,656 7,031,486 Less: Unamortized debt discounts (74,750 ) (151,499 ) Unamortized financing cost (32,377 ) (7,541 ) Total notes payable, net of financing cost $ 6,542,529 $ 6,872,446 Less: current portion (6,077,720 ) (6,388,787 ) Notes payable – long-term portion $ 464,809 $ 483,659

NOTES PAYABLE - RELATED PARTI_2

NOTES PAYABLE - RELATED PARTIES (Tables)	9 Months Ended
	Sep. 30, 2019
Notes Payable [Abstract]
Schedule of notes payable - related parties	Notes Payable – Related parties at September 30, 2019 and December 31, 2018, are comprised of the following. September 30, December 31, 2019 2018 Notes payable to Microphase former officers and employees $ 284,317 $ 308,984 Total notes payable 284,317 308,984 Less: current portion (168,589 ) (166,925 ) Notes payable – long-term portion $ 115,728 $ 142,059

CONVERTIBLE NOTES (Tables)

CONVERTIBLE NOTES (Tables)	9 Months Ended
	Sep. 30, 2019
Long-term Debt, Unclassified [Abstract]
Schedule of convertible notes	Convertible Notes Payable at September 30, 2019 and December 31, 2018 are comprised of the following. September 30, December 31, 2019 2018 10% Convertible secured notes $ — $ 7,997,126 4% Convertible promissory note 660,000 — 12% Convertible promissory note 622,000 — 8% Convertible promissory note 815,218 — Total convertible notes payable 2,097,218 7,997,126 Less: Unamortized debt discounts (666,793 ) (1,189,276 ) Unamortized financing cost — (65,356 ) Total convertible notes payable, net of financing cost $ 1,430,425 $ 6,742,494 Less: current portion (1,146,141 ) (6,742,494 ) Convertible notes payable, net of financing cost – long-term portion $ 284,284 $ —

SEGMENT, CUSTOMERS AND GEOGRA_2

SEGMENT, CUSTOMERS AND GEOGRAPHICAL INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Schedule of geographic operating segments	The following data presents the revenues, expenditures and other operating data of the Company’s geographic operating segments and presented in accordance with ASC No. 280. Three Months ended September 30, 2019 DPC DPL Enertec SC Mining I.AM Total Revenue $ 2,773,707 $ 341,529 $ 1,853,204 $ — $ — $ 4,968,440 Revenue, cryptocurrency mining — — — 307,172 — 307,172 Revenue, restaurant — — — — 1,036,834 1,036,834 Revenue, lending activities 69,217 — — — — 69,217 Total revenues $ 2,842,924 $ 341,529 $ 1,853,204 $ 307,172 $ 1,036,834 $ 6,381,663 Depreciation and amortization expense $ 140,278 $ 36,403 $ 222,337 $ 1,433,145 $ 280,412 $ 2,112,575 Loss from operations $ (206,509 ) $ (84,780 ) $ (212,585 ) $ (5,049,622 ) $ (284,167 ) $ (5,837,663 ) Capital expenditures for segment assets, as of September 30, 2019 $ 26,081 $ 12,252 $ 12,883 $ — $ 4,501 $ 55,717 Identifiable assets as of September 30, 2019 $ 32,186,830 $ 1,301,273 $ 11,184,088 $ 850,984 $ 1,902,803 $ 47,425,978 Three Months ended September 30, 2018 DPC DPL Enertec SC Mining I.AM Eliminations Total Revenue $ 2,974,216 $ 601,679 $ 2,156,107 $ — $ — $ — $ 5,732,002 Revenue, cryptocurrency mining — — — 590,165 — — 590,165 Revenue, related party 352,496 — — — — — 352,496 Revenue, restaurant — — — — 1,584,891 — 1,584,891 Revenue, lending activities 85,368 — — — — — 85,368 Inter-segment revenues 25,168 — — — — (25,168 ) - Total revenues $ 3,437,248 $ 601,679 $ 2,156,107 $ 590,165 $ 1,584,891 $ (25,168 ) $ 8,344,922 Depreciation and amortization expense $ 74,018 $ 12,643 $ 27,538 $ 802,952 $ — $ — $ 917,151 Loss from operations $ (792,092 ) $ (47,128 ) $ (99,201 ) $ (1,169,739 ) $ (3,829 ) $ — $ (2,111,989 ) Capital expenditures for segment assets, as of September 30, 2018 $ 5,838 $ — $ 6,791 $ 241,725 $ 106,074 $ — $ 360,428 Identifiable assets as of September 30, 2018 $ 30,113,607 $ 1,516,710 $ 11,024,505 $ 8,245,136 $ 2,204,303 $ — $ 53,104,261 Nine Months ended September 30, 2019 DPC DPL Enertec SC Mining I.AM Total Revenue $ 7,110,243 $ 1,423,971 $ 6,527,075 $ — $ — $ 15,061,289 Revenue, cryptocurrency mining — — — 592,092 — 592,092 Revenue, restaurant — — — — $ 3,371,465 3,371,465 Revenue, lending activities 443,927 — — — — 443,927 Total revenues $ 7,554,170 $ 1,423,971 $ 6,527,075 $ 592,092 $ 3,371,465 $ 19,468,773 Depreciation and amortization expense $ 210,424 $ 56,200 $ 377,259 $ 2,149,717 $ 280,413 $ 3,074,013 Loss from operations $ (1,169,851 ) $ (87,468 ) $ (372,691 ) $ (6,538,493 ) $ (716,637 ) $ (8,885,140 ) Capital expenditures for segment assets, as of September 30, 2019 $ 34,899 $ 81,319 $ 21,045 $ — $ 12,060 $ 149,323 Identifiable assets as of September 30, 2019 $ 32,186,830 $ 1,301,273 $ 11,184,088 $ 850,984 $ 1,902,803 $ 47,425,978 Nine Months ended September 30, 2018 DPC DPL Enertec SC Mining I.AM Eliminations Total Revenue $ 8,532,029 $ 1,339,413 $ 3,373,977 $ — $ — $ — $ 13,245,419 Revenue, cryptocurrency mining — — — 1,546,418 — — 1,546,418 Revenue, related party 3,911,263 — — — — — 3,911,263 Revenue, restaurant — — — — 2,087,383 — 2,087,383 Revenue, lending activities 194,120 — — — — — 194,120 Inter-segment revenues 29,681 — — — — (29,681 ) — Total revenues $ 12,667,093 $ 1,339,413 $ 3,373,977 $ 1,546,418 $ 2,087,383 $ (29,681 ) $ 20,984,603 Depreciation and amortization expense $ 226,639 $ 43,667 $ 37,257 $ 1,434,932 $ — $ — $ 1,742,495 Loss from operations $ (1,861,923 ) $ (498,536 ) $ 46,961 $ (3,019,856 ) $ (4,838 ) $ — $ (5,338,192 ) Capital expenditures for segment assets, as of September 30, 2018 $ 349,190 $ 1,301 $ 38,460 $ 9,048,503 $ 128,732 $ — $ 9,566,186 Identifiable assets as of September 30, 2018 $ 30,113,607 $ 1,516,710 $ 11,024,505 $ 8,245,136 $ 2,204,303 $ — $ 53,104,261
Schedule of total revenues	The following tables provide the percentage of total revenues for the three and nine months ended September 30, 2019 and 2018 attributable to a single customer from which 10% or more of total revenues are derived. For the Three Months Ended For the Nine Months Ended September 30, 2019 September 30, 2019 Total Revenues Percentage of Total Revenues Percentage of by Major Total Company by Major Total Company Customers Revenues Customers Revenues Customer A $ 1,424,982 22 % $ 4,270,523 22 % For the Three Months Ended For the Nine Months Ended September 30, 2018 September 30, 2018 Total Revenues Percentage of Total Revenues Percentage of by Major Total Company by Major Total Company Customers Revenues Customers Revenues Customer B — — $ 3,911,263 19 %
Schedule of revenues from external customers	For the three and nine months ended September 30, 2019 and 2018, total revenues from external customers divided on the basis of the Company’s product lines are as follows: For the Three Months Ended For the Nine Months Ended September 30, September 30, 2019 2018 2019 2018 Revenues: Commercial products $ 3,326,936 $ 5,073,698 $ 10,221,209 $ 13,874,921 Defense products 3,054,727 3,271,224 9,247,564 7,109,682 Total revenues $ 6,381,663 $ 8,344,922 $ 19,468,773 $ 20,984,603
Schedule of total revenues are attributed to geographic areas	The Company’s total revenues are attributed to geographic areas based on the location. The following table presents total revenues for the three and nine months ended September 30, 2019 and 2018. Other than as shown, no foreign country or region contributed materially to revenues or long-lived assets for these periods: For the Three Months Ended For the Nine Months Ended September 30, September 30, 2019 2018 2019 2018 Revenues: North America $ 4,040,664 $ 5,166,899 $ 11,110,035 $ 15,599,219 Middle East 1,869,647 2,156,106 6,358,200 3,373,976 Europe 253,747 693,725 1,283,312 1,338,313 Other 217,605 328,192 717,226 673,095 Total revenues $ 6,381,663 $ 8,344,922 $ 19,468,773 $ 20,984,603

DESCRIPTION OF BUSINESS (Detail

DESCRIPTION OF BUSINESS (Details Narrative) - Number	Jul. 23, 2019	Mar. 14, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments			5	2	5	2
Description of reverse stock split	one-for-forty	one-for-twenty

LIQUIDITY, GOING CONCERN AND _2

LIQUIDITY, GOING CONCERN AND MANAGEMENT'S PLANS (Details Narrative) - USD ($)	Apr. 02, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Liquidity Going Concern And Managements Plans
Cash and cash equivalent		$ 756,652	$ 703,436	$ 756,652	$ 703,436	$ 902,329	$ 1,478,147
Accumulated deficit		(76,811,910)		(76,811,910)		$ (55,721,115)
Working capital		(16,085,485)		(16,085,485)
Net income (loss) attributable to parent		$ (10,340,851)	$ (7,524,385)	(21,110,774)	$ (20,616,868)
Proceeds from public offering	$ 7,000,000			$ 6,204,717

BASIS OF PRESENTATION AND SIG_4

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Total revenue		$ 6,381,663	$ 8,344,922	$ 19,468,773	$ 20,984,603
Power Supply Units [Member]
Total revenue				4,306,340
RF/Microwave Filters [Member]
Total revenue				2,245,748
Detector Logarithmic Video Amplifiers [Member]
Total revenue				558,155
Power Supply Systems [Member]
Total revenue				1,423,971
Healthcare Diagnostic Systems [Member]
Total revenue				1,503,306
Defense Systems [Member]
Total revenue				5,023,769
Digital Currency Mining [Member]
Total revenue				592,092
Restaurant Operations [Member]
Total revenue				3,371,465
Lending Activities [Member]
Total revenue				443,927
Goods Transferred At A Point In Time [Member]
Total revenue				12,804,797
Services Transferred Over Time [Member]
Total revenue				6,663,976
DPC [Member]
Total revenue	[1]			7,554,170
DPC [Member] | Power Supply Units [Member]
Total revenue	[1]			4,306,340
DPC [Member] | RF/Microwave Filters [Member]
Total revenue	[1]			2,245,748
DPC [Member] | Detector Logarithmic Video Amplifiers [Member]
Total revenue	[1]			558,155
DPC [Member] | Power Supply Systems [Member]
Total revenue	[1]
DPC [Member] | Healthcare Diagnostic Systems [Member]
Total revenue	[1]
DPC [Member] | Defense Systems [Member]
Total revenue	[1]
DPC [Member] | Digital Currency Mining [Member]
Total revenue	[1]
DPC [Member] | Restaurant Operations [Member]
Total revenue	[1]
DPC [Member] | Lending Activities [Member]
Total revenue	[1]			443,927
DPC [Member] | Goods Transferred At A Point In Time [Member]
Total revenue	[1]			7,554,170
DPC [Member] | Services Transferred Over Time [Member]
Total revenue	[1]
DP Limited [Member]
Total revenue				1,423,971
DP Limited [Member] | RF/Microwave Filters [Member]
Total revenue
DP Limited [Member] | Power Supply Systems [Member]
Total revenue				1,423,971
DP Limited [Member] | Healthcare Diagnostic Systems [Member]
Total revenue
DP Limited [Member] | Defense Systems [Member]
Total revenue
DP Limited [Member] | Digital Currency Mining [Member]
Total revenue
DP Limited [Member] | Restaurant Operations [Member]
Total revenue
DP Limited [Member] | Lending Activities [Member]
Total revenue
DP Limited [Member] | Goods Transferred At A Point In Time [Member]
Total revenue				1,287,070
DP Limited [Member] | Services Transferred Over Time [Member]
Total revenue				136,901
Enertec [Member]
Total revenue				6,527,075
Enertec [Member] | Power Supply Units [Member]
Total revenue
Enertec [Member] | RF/Microwave Filters [Member]
Total revenue
Enertec [Member] | Detector Logarithmic Video Amplifiers [Member]
Total revenue
Enertec [Member] | Power Supply Systems [Member]
Total revenue
Enertec [Member] | Healthcare Diagnostic Systems [Member]
Total revenue				1,503,306
Enertec [Member] | Defense Systems [Member]
Total revenue				5,023,769
Enertec [Member] | Digital Currency Mining [Member]
Total revenue
Enertec [Member] | Restaurant Operations [Member]
Total revenue
Enertec [Member] | Lending Activities [Member]
Total revenue
Enertec [Member] | Goods Transferred At A Point In Time [Member]
Total revenue
Enertec [Member] | Services Transferred Over Time [Member]
Total revenue				6,527,075
Digital Farms [Member]
Total revenue				592,092
Digital Farms [Member] | Power Supply Units [Member]
Total revenue
Digital Farms [Member] | RF/Microwave Filters [Member]
Total revenue
Digital Farms [Member] | Detector Logarithmic Video Amplifiers [Member]
Total revenue
Digital Farms [Member] | Power Supply Systems [Member]
Total revenue
Digital Farms [Member] | Healthcare Diagnostic Systems [Member]
Total revenue
Digital Farms [Member] | Defense Systems [Member]
Total revenue
Digital Farms [Member] | Digital Currency Mining [Member]
Total revenue				592,092
Digital Farms [Member] | Restaurant Operations [Member]
Total revenue
Digital Farms [Member] | Lending Activities [Member]
Total revenue
Digital Farms [Member] | Goods Transferred At A Point In Time [Member]
Total revenue				592,092
Digital Farms [Member] | Services Transferred Over Time [Member]
Total revenue
I. AM, Inc. [Member]
Total revenue				3,371,465
I. AM, Inc. [Member] | Power Supply Units [Member]
Total revenue
I. AM, Inc. [Member] | RF/Microwave Filters [Member]
Total revenue
I. AM, Inc. [Member] | Detector Logarithmic Video Amplifiers [Member]
Total revenue
I. AM, Inc. [Member] | Power Supply Systems [Member]
Total revenue
I. AM, Inc. [Member] | Healthcare Diagnostic Systems [Member]
Total revenue
I. AM, Inc. [Member] | Defense Systems [Member]
Total revenue
I. AM, Inc. [Member] | Digital Currency Mining [Member]
Total revenue
I. AM, Inc. [Member] | Restaurant Operations [Member]
Total revenue				3,371,465
I. AM, Inc. [Member] | Lending Activities [Member]
Total revenue
I. AM, Inc. [Member] | Goods Transferred At A Point In Time [Member]
Total revenue				3,371,465
I. AM, Inc. [Member] | Services Transferred Over Time [Member]
Total revenue
North America [Member]
Total revenue				11,110,035
North America [Member] | DPC [Member]
Total revenue	[1]			7,146,478
North America [Member] | DP Limited [Member]
Total revenue
North America [Member] | Enertec [Member]
Total revenue
North America [Member] | Digital Farms [Member]
Total revenue				592,092
North America [Member] | I. AM, Inc. [Member]
Total revenue				3,371,465
Europe [Member]
Total revenue				1,283,312
Europe [Member] | DPC [Member]
Total revenue	[1]			90,154
Europe [Member] | DP Limited [Member]
Total revenue				1,193,158
Europe [Member] | Enertec [Member]
Total revenue
Europe [Member] | Digital Farms [Member]
Total revenue
Europe [Member] | I. AM, Inc. [Member]
Total revenue
Middle East [Member]
Total revenue				6,358,200
Middle East [Member] | DPC [Member]
Total revenue	[1]			21,348
Middle East [Member] | DP Limited [Member]
Total revenue
Middle East [Member] | Enertec [Member]
Total revenue				6,336,852
Middle East [Member] | Digital Farms [Member]
Total revenue
Middle East [Member] | I. AM, Inc. [Member]
Total revenue
Other [Member]
Total revenue				717,226
Other [Member] | DPC [Member]
Total revenue	[1]			296,190
Other [Member] | DP Limited [Member]
Total revenue				230,813
Other [Member] | Enertec [Member]
Total revenue				190,223
Other [Member] | Digital Farms [Member]
Total revenue
Other [Member] | I. AM, Inc. [Member]
Total revenue
Detector Logarithmic Video Amplifiers [Member] | DP Limited [Member]
Total revenue
Power Supply Units [Member] | DP Limited [Member]
Total revenue
[1]	Consists of Microphase, Coolisys, Power-Plus and DP Lending

BASIS OF PRESENTATION AND SIG_5

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Available-for-sale securities	$ 9,738,353	$ 5,611,621
Fair Value, Measurements, Recurring [Member]
Available-for-sale securities	2,834,458	3,256,468
Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities	870,984	991,455
Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities	1,963,474	2,265,013
Investments in Warrants of Public Companies [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Investment In Warrants Of Public Companies [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities	9,174	34,372
Investment In Warrants Of Public Companies [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Investment In Warrants Of Public Companies [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities	9,174	34,372
Avalanche International Corp. [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities	2,145,720	3,043,499
Avalanche International Corp. [Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities	397,670	812,858
Avalanche International Corp. [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Avalanche International Corp. [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities	1,748,050	2,230,641
Marketable Equity Securities {Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities	473,314	178,597
Marketable Equity Securities {Member] | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities	473,314	$ 178,597
Marketable Securities {Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Marketable Securities {Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
AvalancheInternationalCorp1Member | Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Alzamend - A Related Party [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities	206,250
Alzamend - A Related Party [Member] | Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities
Alzamend - A Related Party [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities	$ 206,250

BASIS OF PRESENTATION AND SIG_6

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details 2) - shares		9 Months Ended
		Sep. 30, 2019	Sep. 30, 2018
Anti-dilutive securities		427,545	60,202
Preferred Stock [Member]
Anti-dilutive securities		2,232	2,232
Stock Option [Member]
Anti-dilutive securities		2,906	9,463
Warrant [Member]
Anti-dilutive securities	[1]	72,921	23,410
Convertible Notes [Member]
Anti-dilutive securities		349,486	25,097
[1]	The Company has excluded 6,500 warrants issued in April 2019, which may be exercised by means of a cashless exercise into 6,500 shares of the Company's common stock, in its anti-dilutive securities but included the warrants in its weighted average shares outstanding.

BASIS OF PRESENTATION AND SIG_7

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	3 Months Ended	9 Months Ended
	Sep. 30, 2019USD ($)Numbershares	Sep. 30, 2019USD ($)Numbershares
Warrant outstanding | shares	6,500	6,500
Cumulative operating lease liabilities and operating right-of-use assets		$ 4,200,000
Impairment of property and equipment	$ 4,315,856	4,315,856
MTIX Ltd [Member] | Two MLSE Units [Member]
Revenue performance obligation	$ 48,000,000	48,000,000
Unit purchase price		50,000,000
Manufacturing costs		$ 100,000
MTIX Ltd [Member] | MLSE Units [Member]
Number of units | Number	24	24

Marketable Equity Securities (D

Marketable Equity Securities (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Cost	$ 1,501,912	$ 844,834
Common Stock [Member]
Cost	220,880		$ 220,880
Gross unrealized gains (losses)	252,434		(42,283)
Gross realized gains (losses)
Fair value	$ 473,314		$ 178,597	$ 1,834,570

Marketable Equity Securities _2

Marketable Equity Securities (Details 1) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Purchases of marketable equity securities				$ 25,000
Sales of marketable equity securities			(571,741)	(2,158,724)
Realized (gains) losses on marketable equity securities			86,741	(167,779)
Unrealized gains on marketable equity securities	$ (330,150)		(173,503)
Common Stock [Member]
Balance at beginning			178,597	$ 1,834,570	$ 1,834,570
Purchases of marketable equity securities					858,458
Purchases of marketable equity securities on conversion of debt			485,000
Sales of marketable equity securities			(571,741)		(2,188,292)
Realized (gains) losses on marketable equity securities			86,741		(175,405)
Unrealized gains on marketable equity securities			294,717		(150,734)
Balance at end	$ 473,314		$ 473,314		$ 178,597

Marketable Equity Securities _3

Marketable Equity Securities (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Dec. 31, 2018
Common Stock [Member]
Gross unrealized gains (losses)	$ 63,109	$ 294,717	$ 42,283

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Property, plant and equipment, gross	$ 9,814,462	$ 13,978,949
Accumulated depreciation and amortization	(7,304,568)	(4,665,650)
Property and equipment, net	2,509,894	9,313,299
Cryptocurrency Machines and Related Equipment [Member]
Property, plant and equipment, gross	4,883,072	9,168,928
Computer Software and Related Equipment [Member]
Property, plant and equipment, gross	2,512,515	2,495,470
Restaurant Equipment [Member]
Property, plant and equipment, gross	763,275	752,103
Office Furniture and Equipment [Member]
Property, plant and equipment, gross	366,292	287,583
Leasehold Improvements [Member]
Property, plant and equipment, gross	$ 1,289,308	$ 1,274,865

PROPERTY AND EQUIPMENT, NET (_2

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 846,631	$ 883,793	$ 2,673,352	$ 1,642,422
Impairment of property and equipment	$ 4,315,856		$ 4,315,856

INTANGIBLE ASSETS, NET (Details

INTANGIBLE ASSETS, NET (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Intangible assets gross	$ 5,015,445	$ 4,863,278
Accumulated depreciation and amortization	(937,002)	(503,480)
Intangible assets, net	4,078,443	4,359,798
Trade Name and Trademark [Member]
Intangible assets gross	1,562,332	1,562,332
Customer Lists [Member]
Intangible assets gross	2,495,097	2,388,139
Non-Competition Agreements [Member]
Intangible assets gross	150,000	150,000
Domain Name and Other Intangible Assets [Member]
Intangible assets gross	$ 808,016	$ 762,807

INTANGIBLE ASSETS, NET (Detai_2

INTANGIBLE ASSETS, NET (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Intangible Assets Net
Amortization of Intangible Assets	$ 101,199	$ 33,358	$ 400,661	$ 100,074

INVESTMENTS IN REAL ESTATE (Det

INVESTMENTS IN REAL ESTATE (Details Narrative) - NY Partnership [Member]	9 Months Ended
	Sep. 30, 2019USD ($)
Real estate investment	$ 1,869,000
Another real estate investment	100,000
Monthly capital contributions	500,000
Full capital contributions	$ 10,000,000

OTHER INVESTMENTS, RELATED PA_2

OTHER INVESTMENTS, RELATED PARTIES (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2017	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 05, 2017
Payments to acquire property		$ 55,717	$ 360,428	$ 149,323	$ 9,317,726
Amortization expense				3,034,454	$ 8,812,972
Unamortized balance		240,000		240,000			$ 262,500
Tenancy In Common Agreement [Member]
Amortization of property						$ 300,000
Amortization expense		7,500		22,500
WT Johnson & Sons [Member] | Convertible Promissory Note A [Member]
Number of shares issued upon conversion	750
Number of shares sold	750
Proceeds from promissory note	$ 2,267,766
Value added tax payable	400,500					400,500
WT Johnson & Sons [Member] | Convertible Promissory Note A [Member] | Exchange Agreement [Member]
Principal amount								$ 600,000
Value added tax payable	$ 2,668,266					2,668,266
Debt carrying amount		$ 600,000		$ 600,000			$ 600,000
WT Johnson & Sons [Member] | 10% Convertible Secured Notes [Member] | Exchange Agreement [Member]
Principal amount								$ 1,667,766
Amos Kohn [Member]
Payments to acquire property						$ 300,000
Amos Kohn [Member] | Undivided Interest [Member]
Percentage of real property	28.00%					28.00%
Roni Kohn [Member]
Percentage of real property	72.00%					72.00%

ACQUISITIONS (Details)

ACQUISITIONS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Net loss	$ (10,340,851)	$ (7,524,385)	$ (21,110,774)	$ (20,616,868)
Less: Net loss attributable to non-controlling interest		74,414	32,416	218,494
Net loss attributable to DPW Holdings	(10,340,851)	$ (7,449,971)	(21,078,358)	$ (20,398,374)
Preferred dividends	$ (5,284)		$ (12,437)
Basic and diluted weighted average common shares outstanding (in shares)	1,599,306	84,441	856,689	65,824
Microphase Corporation and Power-Plus Technical Distributors [Member]
Total Revenue				$ 22,521,427
Net loss				(22,921,424)
Less: Net loss attributable to non-controlling interest				218,494
Net loss attributable to DPW Holdings				(22,702,930)
Preferred dividends				(108,049)
Net loss available to common stockholders				$ (22,810,979)
Basic and diluted net loss per common share (in dollars per share)				$ (346.54)
Basic and diluted weighted average common shares outstanding (in shares)				65,824
Comprehensive Loss
Loss available to common shareholders				$ (22,810,979)
Other comprehensive income (loss)
Change in net foreign currency translation adjustments				(209,535)
Net unrealized loss on derivative securities of related party				(6,787,902)
Other comprehensive income (loss)				(6,997,437)
Total Comprehensive loss				$ (29,808,416)

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details)	9 Months Ended
	Sep. 30, 2018$ / shares
Share-based Payment Arrangement [Abstract]
Weighted average risk free interest rate, minimum	2.41%
Weighted average risk free interest rate, maximum	2.80%
Weighted average life (in years)	4 years 9 months
Volatility, minimum	124.70%
Volatility, maximum	131.70%
Weighted average grant-date fair value per share of options granted (in dollars per share)	$ 624.33

STOCK-BASED COMPENSATION (Det_2

STOCK-BASED COMPENSATION (Details 1)	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Issuances Outside Of Plans [Member]
Exercise Price, lower limit	$ 640
Exercise Price, upper limit	$ 1,856
Options Outstanding | shares	1,375
Weighted Average Remaining Contractual Life (Years)	5 years 11 days
Weighted Average Exercise Price, Outstanding	$ 827.64
Options, Exercisable | shares	281
Weighted Average Exercise Price, Exercisable	$ 935.11
Total Options [Member]
Exercise Price, lower limit	480
Exercise Price, upper limit	$ 1,856
Options Outstanding | shares	2,906
Weighted Average Remaining Contractual Life (Years)	5 years 9 months 18 days
Weighted Average Exercise Price, Outstanding	$ 724.80
Options, Exercisable | shares	1,036
Weighted Average Exercise Price, Exercisable	$ 725.26
Exercise Price Range $480.00 - $560.00 [Member]
Exercise Price, lower limit	480
Exercise Price, upper limit	$ 560
Options Outstanding | shares	1,306
Weighted Average Remaining Contractual Life (Years)	6 years 3 months 26 days
Weighted Average Exercise Price, Outstanding	$ 544.50
Options, Exercisable | shares	631
Weighted Average Exercise Price, Exercisable	$ 543.76
Exercise Price Range $1,056.00 - $1,104.00 [Member]
Exercise Price, lower limit	1,056
Exercise Price, upper limit	$ 1,104
Options Outstanding | shares	188
Weighted Average Remaining Contractual Life (Years)	8 years 2 months 1 day
Weighted Average Exercise Price, Outstanding	$ 1,104
Options, Exercisable | shares	86
Weighted Average Exercise Price, Exercisable	$ 1,104
Exercise Price Range $1,208.00 - $1,352.00 [Member]
Exercise Price, lower limit	1,208
Exercise Price, upper limit	$ 1,352
Options Outstanding | shares	38
Weighted Average Remaining Contractual Life (Years)	3 years 11 months 26 days
Weighted Average Exercise Price, Outstanding	$ 1,338.67
Options, Exercisable | shares	38
Weighted Average Exercise Price, Exercisable	$ 1,338.67
Exercise Price Range $480.00 - $1,352.00 [Member]
Exercise Price, lower limit	480
Exercise Price, upper limit	$ 1,352
Options Outstanding | shares	1,531
Weighted Average Remaining Contractual Life (Years)	6 years 5 months 27 days
Weighted Average Exercise Price, Outstanding	$ 632.46
Options, Exercisable | shares	755
Weighted Average Exercise Price, Exercisable	$ 647.06

STOCK-BASED COMPENSATION (Det_3

STOCK-BASED COMPENSATION (Details 2) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Total stock-based compensation	$ 361,779	$ 1,352,640	$ 1,354,062	$ 4,164,180
Cost Of Revenues [Member]
Total stock-based compensation				4,874
Engineering And Product Development [Member]
Total stock-based compensation				13,650
Selling And Marketing [Member]
Total stock-based compensation				11,922
General And Administrative [Member]
Total stock-based compensation	206,289	697,252	531,379	2,204,433
Stock Based Compensation From Plans [Member]
Total stock-based compensation	206,289	697,252	531,379	2,234,879
Stock Based Compensation From Issuances Outside Plans [Member]
Total stock-based compensation	$ 155,490	$ 655,388	$ 822,683	$ 1,929,301

STOCK-BASED COMPENSATION (Det_4

STOCK-BASED COMPENSATION (Details 3)	9 Months Ended
	Sep. 30, 2019USD ($)$ / sharesshares
Shares Available for Grant
Beginning balance	12,695
Amendment to 2018 SIP	162,500
Restricted stock awards	(25,000)
Forfeited	2,766
Ending balance	152,961
Number of Shares
Beginning balance	4,328
Forfeited	(2,797)
Ending balance	1,531
Weighted Average Exercise Price
Beginning balance | $ / shares	$ 576.40
Forfeited | $ / shares	377.70
Ending balance | $ / shares	$ 632.46
Weighted Average Remaining Contractual Life
Beginning balance	7 years 6 months 7 days
Ending balance	6 years 5 months 27 days
Aggregate Intrinsic Value
Beginning balance | $	$ 0
Ending balance | $	$ 0

STOCK-BASED COMPENSATION (Det_5

STOCK-BASED COMPENSATION (Details Narrative) - USD ($)	Jul. 19, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Share-based compensation expense		$ 361,779	$ 1,352,640	$ 1,354,062	$ 4,164,180
Compensation cost not yet recognized		$ 452,427		$ 452,427
Weighted average period for recognition				2 years 7 months 6 days
2012 Stock Option Plan [Member]
Number of shares authorized		184,216		184,216
Number of shares available for grant		152,961		152,961
2002 Stock Option Plan [Member]
Share-based compensation expense				$ 531,379
2018 Amendment Stock Option Plan [Member]
Number of shares issued	175,000
Aggregate Stock-based Compensation [Member]
Share-based compensation expense		$ 361,779		1,354,062
Stock Option [Member]
Share-based compensation expense				569,664
Restricted Stock [Member]
Share-based compensation expense				$ 253,019
Employee [Member]
Granted				3,622	1,250
Vesting period				4 years
Employee [Member] | 2017 & 2016 Stock Incentive Plan and 2012 Stock Option Plan [Member]
Weighted average grant date fair value					$ 513,510
Consultants and Service Providers [Member] | 2017 Stock Incentive Plan [Member] | Common Stock [Member]
Weighted average grant date fair value				$ 305,019	$ 2,640,102
Number of shares issued				29,375	1,979
Minimum [Member] | 2012 Stock Option Plan [Member]
Expiration period				5 years
Maximum [Member] | 2012 Stock Option Plan [Member]
Expiration period				10 years

WARRANTS (Details)

WARRANTS (Details)	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Exercse Price	$ 10.28
Number outstanding | shares	6,500
Exercise Price $8.80 [Member]
Exercse Price	$ 8.80
Number outstanding | shares	25,000
Weighted average remaining contractual life (years)	4 years 9 months 4 days
Weighted Average Exercise Price	$ 8.80
Number Exercisable | shares	25,000
Weighted Average Exercise Price	$ 8.80
Exercise Price $0.00 [Member]
Exercse Price	$ 0
Number outstanding | shares	6,500
Weighted average remaining contractual life (years)	4 years 6 months
Weighted Average Exercise Price	$ 0
Number Exercisable | shares	6,500
Weighted Average Exercise Price	$ 0
Exercise Price $8.00 [Member]
Exercse Price	$ 8
Number outstanding | shares	397
Weighted average remaining contractual life (years)	7 years 1 month 2 days
Weighted Average Exercise Price	$ 8
Number Exercisable | shares	397
Weighted Average Exercise Price	$ 8
Exercise Price $12.00 [Member]
Exercse Price	$ 12
Number outstanding | shares	12,500
Weighted average remaining contractual life (years)	4 years 7 months 10 days
Weighted Average Exercise Price	$ 12
Number Exercisable | shares	12,500
Weighted Average Exercise Price	$ 12
Exercise Price $19.80 [Member]
Exercse Price	$ 19.80
Number outstanding | shares	15,555
Weighted average remaining contractual life (years)	4 years 6 months
Weighted Average Exercise Price	$ 19.80
Number Exercisable | shares	15,555
Weighted Average Exercise Price	$ 19.80
Exercise Price $440.00 [Member]
Exercse Price	$ 440
Number outstanding | shares	355
Weighted average remaining contractual life (years)	3 years 1 month 10 days
Weighted Average Exercise Price	$ 440
Number Exercisable | shares	355
Weighted Average Exercise Price	$ 440
Exercise Price $480.00 [Member]
Exercse Price	$ 480
Number outstanding | shares	94
Weighted average remaining contractual life (years)	3 years 7 months 2 days
Weighted Average Exercise Price	$ 480
Number Exercisable | shares	94
Weighted Average Exercise Price	$ 480
Exercise Price $528.00 [Member]
Exercse Price	$ 528
Number outstanding | shares	186
Weighted average remaining contractual life (years)	3 years 1 month 2 days
Weighted Average Exercise Price	$ 528
Number Exercisable | shares	186
Weighted Average Exercise Price	$ 528
Exercise Price $560.00 [Member]
Exercse Price	$ 560
Number outstanding | shares	2,657
Weighted average remaining contractual life (years)	3 years 1 month 13 days
Weighted Average Exercise Price	$ 560
Number Exercisable | shares	2,657
Weighted Average Exercise Price	$ 560
Exercise Price $600.00 [Member]
Exercse Price	$ 600
Number outstanding | shares	170
Weighted average remaining contractual life (years)	2 years 7 months 13 days
Weighted Average Exercise Price	$ 600
Number Exercisable | shares	170
Weighted Average Exercise Price	$ 600
Exercise Price $640.00 [Member]
Exercse Price	$ 640
Number outstanding | shares	603
Weighted average remaining contractual life (years)	11 months 8 days
Weighted Average Exercise Price	$ 640
Number Exercisable | shares	603
Weighted Average Exercise Price	$ 640
Exercise Price $752.00 [Member]
Exercse Price	$ 752
Number outstanding | shares	9,614
Weighted average remaining contractual life (years)	3 years 7 months 17 days
Weighted Average Exercise Price	$ 752
Number Exercisable | shares	9,614
Weighted Average Exercise Price	$ 752
Exercise Price $800.00 [Member]
Exercse Price	$ 800
Number outstanding | shares	350
Weighted average remaining contractual life (years)	3 years 2 months 8 days
Weighted Average Exercise Price	$ 800
Number Exercisable | shares	350
Weighted Average Exercise Price	$ 800
Exercise Price $880.00 [Member]
Exercse Price	$ 880
Number outstanding | shares	947
Weighted average remaining contractual life (years)	1 year 11 months 1 day
Weighted Average Exercise Price	$ 880
Number Exercisable | shares	947
Weighted Average Exercise Price	$ 880
Exercise Price $920.00 [Member]
Exercse Price	$ 920
Number outstanding | shares	2,126
Weighted average remaining contractual life (years)	3 years 5 months 26 days
Weighted Average Exercise Price	$ 920
Number Exercisable | shares	2,126
Weighted Average Exercise Price	$ 920
Exercise Price $1,040.00 [Member]
Exercse Price	$ 1,040
Number outstanding | shares	1,243
Weighted average remaining contractual life (years)	3 years 6 months 14 days
Weighted Average Exercise Price	$ 1,040
Number Exercisable | shares	1,243
Weighted Average Exercise Price	$ 1,040
Exercise Price $1,760.00 [Member]
Exercse Price	$ 1,760
Number outstanding | shares	781
Weighted average remaining contractual life (years)	3 years 3 months 25 days
Weighted Average Exercise Price	$ 1,760
Number Exercisable | shares	781
Weighted Average Exercise Price	$ 1,760
Exercise Price $1,800.00 [Member]
Exercse Price	$ 1,800
Number outstanding | shares	140
Weighted average remaining contractual life (years)	3 years 3 months 25 days
Weighted Average Exercise Price	$ 1,800
Number Exercisable | shares	140
Weighted Average Exercise Price	$ 1,800
Exercise Price $2,000.00 [Member]
Exercse Price	$ 2,000
Number outstanding | shares	203
Weighted average remaining contractual life (years)	3 years 3 months 25 days
Weighted Average Exercise Price	$ 2,000
Number Exercisable | shares	203
Weighted Average Exercise Price	$ 2,000
Exercise Price $8.00 - $2,000.00 [Member]
Number outstanding | shares	79,421
Weighted average remaining contractual life (years)	3 years 11 months 12 days
Weighted Average Exercise Price	$ 208.77
Number Exercisable | shares	79,421
Weighted Average Exercise Price	$ 208.77
Maximum [Member] | Exercise Price $8.00 - $2,000.00 [Member]
Exercse Price	2,000
Minimum [Member] | Exercise Price $8.00 - $2,000.00 [Member]
Exercse Price	$ 8

WARRANTS (Details 1)

WARRANTS (Details 1) - $ / shares	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Weighted average life (in years)		4 years 9 months
Warrant [Member]
Weighted average life (in years)	5 years	4 years 9 months 18 days
Expected dividend yield	0.00%	0.00%
Weighted average grant-date fair value per share of warrants granted (in dollars per share)	$ 10.34	$ 629.64
Minimum [Member] | Warrant [Member]
Weighted average risk-free interest rate	1.75%	2.41%
Volatility	85.50%	124.80%
Maximum [Member] | Warrant [Member]
Weighted average risk-free interest rate	2.28%	2.94%
Volatility	87.50%	138.40%

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)	Jul. 03, 2019	May 20, 2019	Sep. 30, 2019	Apr. 02, 2019
Number of warrants issued			759,443
Warrant exercise price (in dollars per share)			$ 10.28
Number of common stock issued			771,275
Warrant [Member]
Warrant exercise price (in dollars per share)				$ 18
Number of common stock issued				388,888
Warrant [Member] | Convertible Promissory Note [Member]
Warrant exercise price (in dollars per share)	$ 8.80	$ 12
Number of common stock issued	25,000	12,500
Principal amount	$ 1,492,000	$ 660,000
Original issue discount percentage	12.00%	4.00%
Warrant [Member] | Underwriter [Member]
Warrant exercise price (in dollars per share)				$ 19.80
Number of additional common stock issued				15,555
Pre-Funded Warrants [Member]
Warrant exercise price (in dollars per share)				$ 0.40
Number of common stock issued				317,500

OTHER CURRENT LIABILITIES (Deta

OTHER CURRENT LIABILITIES (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Other Current Liabilities
Accrued payroll and payroll taxes	$ 1,561,671	$ 1,497,470
Other accrued expenses	297,370	370,932
Total	$ 1,859,041	$ 1,868,402

LEASES (Details)

LEASES (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Leases [Abstract]
Operating right-of-use assets	$ 3,433,794
Operating lease liability - current	741,433
Operating lease liability - non-current	$ 2,781,345

LEASES (Details 1)

LEASES (Details 1)	9 Months Ended
	Sep. 30, 2019USD ($)
Leases [Abstract]
Operating lease cost	$ 754,692
Short-term lease cost
Variable lease cost	$ 351,491

LEASES (Details 2)

LEASES (Details 2)	9 Months Ended
	Sep. 30, 2019USD ($)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 1,020,499
Right-of-use assets obtained in exchange for new operating lease liabilities
Weighted-average remaining lease term - operating leases	5 years 8 months 12 days
Weighted-average discount rate - operating leases	10.00%

LEASES (Details 3)

LEASES (Details 3)	Sep. 30, 2019USD ($)
Payments due by period
2019 (Remainder)	$ 271,420
2020	1,039,687
2021	779,008
2022	501,411
2023	514,895
Thereafter	1,582,121
Total lease payments	4,688,542
Less interest	(1,165,764)
Present value of lease liabilities	$ 3,522,778

ADVANCES ON FUTURE RECEIPTS (De

ADVANCES ON FUTURE RECEIPTS (Details Narrative) - Purchase and Sale Agreement [Member] - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2018
TVT Capital LLC [Member]
Non-cash interest expense	$ 115,706		$ 293,602
Philou Ventures, LLC [Member]
Cost of future receipts	1,517,847	$ 1,517,847
Aggregate Value of future receipts	1,017,170	1,017,170
Repayment of future receipts		1,365,435
Financing receivable, discount	500,677	500,677
Aggregate outstanding balance	$ 1,650,862	$ 1,650,862

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Total notes payable	$ 6,649,656	$ 7,031,486
Less: Unamortized debt discounts	(74,750)	(151,499)
Unamortized financing cost	(32,377)	(7,541)
Total notes payable, net of financing cost	6,542,529	6,872,446
Less: current portion	(6,077,720)	(6,388,787)
Notes payable - long-term portion	464,809	483,659
Other Short Term Notes Payable [Member]
Total notes payable	805,554	1,033,553
Dominion June 2019 short-term promissory note [Member]
Total notes payable	2,510,173
12% Short Term Promissory Note [Member]
Total notes payable		1,000,000
15% May Short Term Promissory Note [Member]
Total notes payable	780,000
12% September Short-Term Promissory Notes [Member]
Total notes payable		789,473
October Short-Term Promissory Note [Member]
Total notes payable		565,000
8% Short Term Promissory Notes [Member]
Total notes payable	318,150	1,272,600
Notes Payable To Wells Fargo [Member]
Total notes payable	289,885	291,988
Note Payable To Dept. Of Economic And Community Development [Member]
Total notes payable	237,069	260,169
Microphase Short-Term Promissory Note [Member]
Total notes payable		200,000
Note Payable To Power-Plus Member [Member]
Total notes payable	13,250	13,250
Note Payable To Peoples United Bank [Member]
Total notes payable	18,379	18,589
Short Term Bank Credit [Member]
Total notes payable	$ 1,677,196	$ 1,586,864

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Jun. 30, 2019	Jun. 18, 2019	Apr. 04, 2019	Mar. 29, 2019	Mar. 19, 2019	Feb. 20, 2019	Jan. 23, 2019	Sep. 30, 2019	Dec. 31, 2018	Dec. 28, 2018	Aug. 16, 2018
February 2019 Exchange Agreement [Member]
Interest expense						$ 289,954
Number of shares issued			9,375			4,520
Amount of shares issued			$ 108,523
Cash payment to investor						$ 289,954
Notes payable outstanding			$ 183,822
10% June 2019 Short-Term Promissory Notes [Member] | Securities Purchase Agreement [Member]
Principal amount	$ 2,900,000
Interest rate	10.00%
Purchase price	$ 2,800,000
Investor [Member] | January Exchange Agreement [Member]
Number of shares issued					2,551
Amount of shares issued					$ 73,016
Notes payable outstanding					$ 171,882
Investor [Member] | 10% Senior Secured Promissory Note [Member] | Securities Purchase Agreement [Member]
Principal amount		$ 2,800,000
Interest rate		10.00%
Number of shares issued		12,500
Original issue discount		$ 100,000
A.G.P./Alliance Global Partners [Member] | Underwriting Agreement [Member]
Number of shares issued				71,388
One Institutional Investors [Member] | January Exchange Agreement [Member]
Principal amount							$ 1,043,799
Interest rate							8.00%
One Institutional Investors [Member] | 8% Two New Promissory Notes [Member] | January Exchange Agreement [Member]
Interest expense							$ 244,898
Number of shares issued							10,918
Cash payment to investor							$ 244,898
One Institutional Investors [Member] | 8% One New Promissory Notes [Member] | January Exchange Agreement [Member]
Principal amount							318,150
One Institutional Investors [Member] | Exchange 8% Short Term Promissory Notes And October Short Term Promissory Note [Member] | January Exchange Agreement [Member]
Principal amount							565,000
Interest expense							$ 160,649
AVLP [Member]
Principal amount								$ 9,476,979
Number of shares issued								91,000	430,942
Amount of shares issued								$ 53,032	$ 417,169
Another One Institutional Investors [Member] | 8% New Promissory Note [Member] | February 2019 Exchange Agreement [Member]
Principal amount						$ 433,884
Interest rate						8.00%
Four Institutional Investors [Member] | 8% Short-Term Promissory Notes Due February 15, 2019 [Member] | Securities Purchase Agreement [Member]
Principal amount											$ 1,272,600
Aggregate principal face amount											$ 318,150
Interest rate											8.00%
Enertec Short Term Promissory Note [Member]
Principal amount										$ 500,000
Interest rate										10.00%

NOTES PAYABLE - RELATED PARTI_3

NOTES PAYABLE - RELATED PARTIES (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Total notes payable	$ 284,317	$ 308,984
Less: current portion	(168,589)	(166,925)
Notes payable - long-term portion	115,728	142,059
Microphase Former Officers And Employees [Member]
Total notes payable	$ 284,317	$ 308,984

CONVERTIBLE NOTES (Details)

CONVERTIBLE NOTES (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Total convertible notes payable	$ 2,097,218	$ 7,997,126
Unamortized debt discounts	(666,793)	(1,189,276)
Unamortized financing cost		(65,356)
Total convertible notes payable, net of financing cost	1,430,425	6,742,494
Less: current portion	(1,146,141)	(6,742,494)
Convertible notes payable, net of financing cost - long-term portion	284,284
10% Convertible Secured Notes [Member]
Convertible note		7,997,126
4% Convertible Secured Notes [Member]
Convertible note	660,000
12% Convertible Secured Notes [Member]
Convertible note	622,000
8% Convertible Secured Notes [Member]
Convertible note	$ 815,218

CONVERTIBLE NOTES (Details Narr

CONVERTIBLE NOTES (Details Narrative) - USD ($)

Jul. 04, 2019

Jul. 02, 2019

Apr. 02, 2019

Jan. 09, 2019

Feb. 21, 2019

Sep. 30, 2019

Sep. 30, 2019

Sep. 30, 2018

Jul. 03, 2019

Aug. 31, 2018

Aug. 16, 2018

Aug. 10, 2018

Jul. 02, 2018

May 15, 2018

Loss on extinguishment

$ (155,448)

$ (963,232)

Repayments of convertible debt

7,079,547

$ 2,362,281

Accrued interest

$ 108,521

$ 108,521

Exercise price of warrants (in dollars per share)

$ 10.28

$ 10.28

10% Convertible Note [Member]

Repayments of convertible debt

$ 3,000,000

Accrued interest

$ 1,125,000

Amended 10% Convertible Note [Member]

Principal amount

$ 309,193

Description of note monthly amortization payments

The conversion price on these monthly amortization payments was reduced from $8.00 per share of common stock to a price equal to the greater of (i) $2.40 per share (the closing price of the Company’s common stock on January 9, 2019) or (ii) 80% of the lowest daily VWAP in the three days prior to the date of issuance, but not to exceed $8.00 per share.

Loss on extinguishment

$ 807,784

Investor [Member] | Term Promissory Note [Member]

Principal amount

$ 318,150

$ 550,000

Investor [Member] | Convertible Note [Member]

Amount of converted debt

$ 1,053,351

Number of share issued upon debt conversion

8,412

Cash payment to investor

$ 393,014

Interest expense

$ 393,014

Exchange Agreement [Member] | Institutional Investor [Member ] | Convertible Promissory Note [Member]

Principal amount

$ 1,292,000

Exercise price of warrants (in dollars per share)

$ 8.80

Warrant tem

5 years

Default premium

$ 200,000

Number of warrants purchased

25,000

Exchange Agreement [Member] | Institutional Investor [Member ] | Term Promissory Note [Member]

Principal amount

$ 526,316

$ 1,000,000

Exchange Agreement [Member] | Institutional Investor [Member ] | 8% New Convertible Promissory Note [Member]

Principal amount

$ 1,250,000

Interest rate

8.00%

Maturity date

Dec. 31, 2019

Debt conversion price (in dollars per share)

$ 8.80

Exchange Agreement [Member] | Institutional Investor [Member ] | 12% Convertible Promissory Note [Member]

Principal amount

$ 1,492,000

Interest rate

12.00%

Maturity date

Jan. 22, 2020

Debt conversion price (in dollars per share)

$ 8.80

Exchange Agreement [Member] | Investor [Member] | 12% New Convertible Promissory Note [Member]

Principal amount

$ 783,031

Interest rate

12.00%

Maturity date

Dec. 31, 2019

Debt conversion term

At conversion price equal to the greater of (A) $8.80 or (B) 80% of the lowest daily VWAP in the three trading days prior to the date of conversion.

Securities Purchase Agreement [Member] | 10% Convertible Note [Member]

Principal amount

$ 6,000,000

Securities Purchase Agreement [Member] | Third 10% Convertible Note [Member]

Principal amount

$ 2,000,000

Securities Purchase Agreement [Member] | Second 10% Convertible Note [Member]

Principal amount

$ 1,000,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Nov. 28, 2018USD ($)
Blockchain Mining Supply And Services, Ltd [Member]
Damages amount	$ 1,388,495

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)	Aug. 16, 2019	Aug. 06, 2019	Jul. 23, 2019	Apr. 02, 2019	Mar. 29, 2019	Mar. 14, 2019	Oct. 10, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Jan. 03, 2019	Dec. 31, 2018
Common stock, authorized												550,000,000
Preferred stock, authorized								25,000,000		25,000,000
Preferred stock, par value (in dollars per sahre)								$ 0.001		$ 0.001
Preferred stock outstanding								23,497,500		23,497,500
Reverse stock split			one-for-forty			one-for-twenty
Stock issued during period, reverse stock splits						Each twenty (20) shares of common stock issued and outstanding prior to the Reverse Stock Split were converted into one (1) share of common stock, with no change in authorized shares or par value per share.
Number of preferred stock issued, value								$ 2,127,837		$ 4,736,295	$ 2,167,844
Exercise price of warrants (in dollars per share)								$ 10.28		$ 10.28
Accrued interest								$ 497,417		$ 497,417
Number of common stock issued								771,275		771,275
Number of shares issued for services								$ 52,000	$ 400,000	$ 305,019	$ 4,158,296
Proceeds from offering				$ 7,000,000						$ 6,204,717
Number of pre-funded warrants exercise										317,500
Number of cashless exercise of common warrants										382,387
Number of issue common stock in payment of accrued liability										9,375
Accrued liabilities								$ 108,521		$ 108,521
Expected life											4 years 9 months
Series A Convertible Preferred Stock [Member]
Preferred stock issued								7,040		7,040
Preferred stock outstanding								7,040		7,040
Convertible preferred stock, authorized								1,000,000		1,000,000			1,000,000
Series C Preferred Stock [Member]
Convertible preferred stock, authorized								2,500		2,500
Series B Convertible Preferred Stock [Member]
Preferred stock issued								125,000		125,000
Preferred stock outstanding								125,000		125,000
Convertible preferred stock, authorized								500,000		500,000			500,000
Class B Common Stock [Member]
Common stock, authorized								25,000,000		25,000,000		25,000,000	25,000,000
Number of common stock issued
Class A Common Stock [Member]
Common stock, authorized								500,000,000		500,000,000		500,000,000	500,000,000
Increased in authorized shares												200,000,000
Number of common stock issued								2,541,529		2,541,529			100,910
Warrant [Member]
Recognized a loss on issuance of warrants										$ 1,763,481
Risk-free interest rate										2.28%
Expected life										5 years
Expected dividends										0.00%
Expected volatility										87.51%
Common Stock [Member]
Number of preferred stock issued, value								$ 344		$ 370	$ 3
Issuance of common stock for conversion of debt (in shares)								344,071		370,473	2,538
Number of shares issued for services (in shares)								20,000	1,250	29,375	4,604
Number of shares issued for services								$ 20	$ 2	$ 29	$ 5
Underwriter [Member] | Warrants [Member]
Exercise price of warrants (in dollars per share)					$ 19.80
Number of additonal common stock issued					15,550
Consultants [Member]
Share price (in dollars per share)								$ 10.38		$ 10.38
Number of shares issued for services (in shares)										29,375
Number of shares issued for services										$ 305,019
At-The-Market Issuance Sales Agreement [Member] | Wilson-Davis & Co Inc [Member]
Number of shares issued										119,791
Gross proceeds from issuance of common stock										$ 4,656,051
Aggregate offering price							$ 25,000,000
Number of shares sold										119,791
Underwriting Agreement [Member] | A.G.P./Alliance Global Partners [Member]
Public offering price (in dollars per share)					$ 17.60
Number of shares issued					71,388
Number of warrants purchased					317,500
Number of shares sold					71,388
Underwriting Agreement [Member] | A.G.P./Alliance Global Partners [Member] | Common Warrants [Member]
Exercise price of warrants (in dollars per share)								$ 0.45		$ 0.45
Public offering price (in dollars per share)					$ 0.40
Number of common stock issued					317,500
Underwriting Agreement [Member] | A.G.P./Alliance Global Partners [Member] | Pre-Funded Warrants [Member]
Number of common stock issued					317,500
Percentage of ownership					4.99%
Percentage at the election of the purchaser					9.99%
Description of pre-funded warrant					The purchase price of each Pre-Funded Warrant equaled the Offering Price at which the Shares were sold to the public in the Offering, minus $0.40, and the exercise price of each Pre-Funded Warrant equaled $0.40 per share.
At-The-Market Issuance Sales Agreement [Member] | Ascendiant Capital Markets, LLC [Member]
Number of shares issued	1,140,330
Maximum amount of at the market offering		$ 5,500,000
Gross proceeds from common stock	$ 4,416,765
Number of shares sold	1,140,330

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Aug. 21, 2017	Mar. 31, 2017	Jun. 30, 2019	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Exercise price of warrants (in dollars per share)				$ 10.28
Proceeds from short-term advances - related party				$ 625,500	$ 136,761
Ault & Company, Inc [Member]
Proceeds from short-term advances - related party				625,500
Ault & Company, Inc [Member] | June 2019 Short-Term Promissory Notes [Member]
Principal amount				2,900,000
Alzamend Neuro, Inc. ("Alzamend") [Member]
Cash			$ 18,517
Number of shares issued			137,500
Amount of shares issued			$ 110,000
Principal and interest due amount			91,483
AVLP [Member]
Principal amount				$ 9,476,979
Number of shares issued				91,000		430,942
Amount of shares issued				$ 53,032		$ 417,169
Unrealized loss				348,891
AVLP [Member] | Loan And Security Agreement [Member]
Maximum amount of non-revolving credit facility	$ 10,000,000
Line of credit facility,expiration date	Aug. 21, 2019
Contractual interest receivable				$ 1,736,859
AVLP [Member] | Loan And Security Agreement [Member] | Convertible Promissory Note [Member]
Number of warrants purchased				18,953,958
MTIX Limited [Member] | Multiplex Laser Surface Enhancement [Member]
Purchase Order		$ 50,000,000
Promissory note receivable			1,238,856
Received payments			$ 2,676,219
Series B Convertible Preferred Stock [Member] | Ault & Company, Inc [Member]
Number of shares issued				125,000

INVESTMENTS - RELATED PARTIES_2

INVESTMENTS - RELATED PARTIES (Details) - Avalanche International Corp. ("AVLP") and Alzamend Neuro, Inc. ("Alzamend") [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Investment in convertible promissory note of AVLP	$ 9,476,979	$ 6,943,997
Accrued interest in convertible promissory note of AVLP	1,736,859	1,004,317
Total investment in convertible promissory note of AVLP - Gross	11,213,838	7,948,314
Less: original issue discount	(1,475,485)	(2,336,693)
Total investment in convertible promissory note of AVLP	9,738,353	5,611,621
Investment in derivative instruments of AVLP	1,748,050	2,230,641
Investment in common stock of AVLP	397,670	812,858
Investment in common stock of Alzamend	206,250
Investment in derivative instruments and common stock of AVLP and Alzamend	2,351,970	3,043,499
Total investment in AVLP and Alzamend - Net	12,090,323	8,655,120
Investment in warrants and common stock of AVLP and Alzamend	2,351,970	3,043,499
Investment in convertible promissory note of AVLP	9,738,353	5,611,621
Total investment in AVLP and Alzamend - Net	$ 12,090,323	$ 8,655,120

INVESTMENTS - RELATED PARTIES_3

INVESTMENTS - RELATED PARTIES (Details 1) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Fair value of derivative instruments issued by AVLP	$ (165,840)		$ (1,112,665)
Avalanche International Corp. ("AVLP") and Alzamend Neuro, Inc. ("Alzamend") [Member]
Investment in common stock of AVLP and Alzamend			206,250
Avalanche International Corp. ("AVLP") and Alzamend Neuro, Inc. ("Alzamend") [Member] | Warrants and Common Stock [Member]
Balance at beginning			3,043,499
Investment in convertible promissory notes of AVLP
Investment in common stock of AVLP and Alzamend			163,032
Fair value of derivative instruments issued by AVLP			1,031,070
Unrealized loss in derivative instruments of AVLP			(1,513,661)
Unrealized loss in common stock of AVLP and Alzamend			(371,970)
Accretion of discount
Accrued Interest
Balance at end	2,351,970		2,351,970		3,043,499
Avalanche International Corp. [Member] | Convertible Promissory Note [Member]
Balance at beginning			5,611,621
Investment in convertible promissory notes of AVLP			1,501,912
Investment in common stock of AVLP and Alzamend
Fair value of derivative instruments issued by AVLP
Unrealized loss in derivative instruments of AVLP
Unrealized loss in common stock of AVLP and Alzamend
Accretion of discount			1,892,278
Accrued Interest			732,542
Balance at end	9,738,353		9,738,353		5,611,621
Avalanche International Corp. ("AVLP") and Alzamend Neuro, Inc. ("Alzamend") [Member]
Balance at beginning			8,655,120
Investment in convertible promissory notes of AVLP			1,501,912
Investment in common stock of AVLP and Alzamend			163,032
Fair value of derivative instruments issued by AVLP			1,031,070
Unrealized loss in derivative instruments of AVLP			(1,513,661)
Unrealized loss in common stock of AVLP and Alzamend			(371,970)
Accretion of discount			1,892,278
Accrued Interest			732,542
Balance at end	$ 12,090,323		$ 12,090,323		$ 8,655,120

INVESTMENTS - RELATED PARTIES_4

INVESTMENTS - RELATED PARTIES (Details Narrative) - USD ($)	3 Months Ended		4 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Exercise price of warrants (in dollars per share)	$ 10.28			$ 10.28
Fair value of the warrants	$ (165,840)			$ (1,112,665)
Number of share repurchased, value					$ 55,000
Common Stock [Member]
Number of shares repurchased (in shares)					69
Number of share repurchased, value
Avalanche International Corp. [Member] | Common Stock [Member]
Number of shares repurchased (in shares)				91,000		430,942
Number of share repurchased, value				$ 53,032		$ 417,169
Closing price of stock	$ 0.40			$ 0.40		$ 0.90
Number of shares owned				994,175
Avalanche International Corp. [Member] | 12% New Convertible Promissory Note [Member]
Interest income from related party	$ 614,856		$ 535,264	$ 1,892,278	1,453,712
Original issue discount				$ 5,802,374
Description of contractual interest attributed to the AVLP				The Company recorded contractual interest attributed to the AVLP Notes and AVLP Loan Agreement of $268,428 and $732,542, respectively.
Avalanche International Corp. [Member] | 12% New Convertible Promissory Note [Member] | Loan And Security Agreement [Member]
Contractual interest	268,428	176,946		$ 732,542	478,119
Unrealized gain (loss) on its investment				3,927,042		$ 2,413,381
Recognized unrealized gain				348,891
Net unrealized loss on derivative securities, related party	$ 1,152,480	$ 1,456,232		$ 1,513,661	$ 6,400,899
Description of market capitalizations				Based on historical stock prices for similar technology companies with market capitalizations under $100 million.
Avalanche International Corp. [Member] | 12% New Convertible Promissory Note [Member] | Loan And Security Agreement [Member] | Risk Free Interest Rate [Member] | Minimum [Member]
Measurement input	0.0150			0.0150
Avalanche International Corp. [Member] | 12% New Convertible Promissory Note [Member] | Loan And Security Agreement [Member] | Risk Free Interest Rate [Member] | Maximum [Member]
Measurement input	0.0260			0.0260
Avalanche International Corp. [Member] | 12% New Convertible Promissory Note [Member] | Loan And Security Agreement [Member] | Price Volatility [Member] | Minimum [Member]
Measurement input	0.687			0.687
Avalanche International Corp. [Member] | 12% New Convertible Promissory Note [Member] | Loan And Security Agreement [Member] | Price Volatility [Member] | Maximum [Member]
Measurement input	0.894			0.894
Avalanche International Corp. [Member]
Debt instrument maturity terms				5 years
Avalanche International Corp. [Member] | DPW Holdings [Member]
Convertible promissory note aggregate principal amount	$ 9,476,979			$ 9,476,979
Conversion price (in dollars per share)	$ 0.50			$ 0.50
Interest rate	12.00%			12.00%
Purchase warrant (in shares)	18,953,958			18,953,958
Ownership percentage	18.00%			18.00%
Philou Ventures, LLC [Member] | Purchase and Sale Agreement [Member]
Financing receivable, discount	$ 500,677			$ 500,677

SEGMENT, CUSTOMERS AND GEOGRA_3

SEGMENT, CUSTOMERS AND GEOGRAPHICAL INFORMATION (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Revenues	$ 4,968,440	$ 5,732,002	$ 15,061,289	$ 13,245,419
Revenue, cryptocurrency mining	307,172	590,165	592,092	1,546,418
Revenue, related party		352,496		3,911,263
Revenue, restaurant operations	1,036,834	1,584,891	3,371,465	2,087,383
Revenue, lending activities	69,217	85,368	443,927	194,120
Inter-segment revenues
Total revenues	6,381,663	8,344,922	19,468,773	20,984,603
Depreciation and amortization expense	2,112,575	917,151	19,468,773	1,742,495
Loss from operations	(7,970,036)	(4,187,845)	(16,476,978)	(11,255,164)
Capital expenditures for segment assets	55,717	360,428	149,323	9,317,726
Identifiable assets	47,425,978	53,104,261	47,425,978	53,104,261	$ 49,425,880
Operating Segments [Member] | DPC [Member]
Revenues	2,773,707	2,974,216	7,110,243	8,532,029
Revenue, cryptocurrency mining
Revenue, related party		352,496		3,911,263
Revenue, restaurant operations
Revenue, lending activities	69,217	85,368	443,927	194,120
Inter-segment revenues		25,168		29,681
Total revenues	2,842,924	3,437,248	7,554,170	12,667,093
Depreciation and amortization expense	140,278	74,018	210,424	226,639
Loss from operations	(206,509)	(792,092)	(1,169,851)	(1,861,923)
Capital expenditures for segment assets	26,081	5,838	34,899	349,190
Identifiable assets	32,186,830	30,113,607	32,186,830	30,113,607
Operating Segments [Member] | DPL [Member]
Revenues	341,529	601,679	1,423,971	1,339,413
Revenue, cryptocurrency mining
Revenue, related party
Revenue, restaurant operations
Revenue, lending activities
Inter-segment revenues
Total revenues	341,529	601,679	1,423,971	1,339,413
Depreciation and amortization expense	36,403	12,643	56,200	43,667
Loss from operations	(84,780)	(47,128)	(87,468)	(498,536)
Capital expenditures for segment assets	12,252		81,319	1,301
Identifiable assets	1,301,273	1,516,710	1,301,273	1,516,710
Operating Segments [Member] | Enertec [Member]
Revenues	1,853,204	2,156,107	6,527,075	3,373,977
Revenue, cryptocurrency mining
Revenue, related party
Revenue, restaurant operations
Revenue, lending activities
Inter-segment revenues
Total revenues	1,853,204	2,156,107	6,527,075	3,373,977
Depreciation and amortization expense	222,337	27,538	377,259	37,257
Loss from operations	(212,585)	(99,201)	(372,691)	46,961
Capital expenditures for segment assets	12,883	6,791	21,045	38,460
Identifiable assets	11,184,088	11,024,505	11,184,088	11,024,505
Operating Segments [Member] | SC Mining [Member]
Revenues
Revenue, cryptocurrency mining	307,172	590,165	592,092	1,546,418
Revenue, related party
Revenue, restaurant operations
Revenue, lending activities
Inter-segment revenues
Total revenues	307,172	590,165	592,092	1,546,418
Depreciation and amortization expense	1,433,145	802,952	2,149,717	1,434,932
Loss from operations	(5,049,622)	(1,169,739)	(6,538,493)	(3,019,856)
Capital expenditures for segment assets		241,725		9,048,503
Identifiable assets	850,984	8,245,136	850,984	8,245,136
Operating Segments [Member] | I. AM, Inc. [Member]
Revenues
Revenue, cryptocurrency mining
Revenue, related party
Revenue, restaurant operations	1,036,834	1,584,891	3,371,465	2,087,383
Revenue, lending activities
Inter-segment revenues
Total revenues	1,036,834	1,584,891	3,371,465	2,087,383
Depreciation and amortization expense	280,412		280,413
Loss from operations	(284,167)	(3,829)	(716,637)	(4,838)
Capital expenditures for segment assets	4,501	106,074	12,060	128,732
Identifiable assets	$ 1,902,803	2,204,303	$ 1,902,803	2,204,303
Operating Segments [Member] | Eliminations [Member]
Revenues
Revenue, cryptocurrency mining
Revenue, related party
Revenue, restaurant operations
Revenue, lending activities
Inter-segment revenues		(25,168)		(29,681)
Total revenues		(25,168)		(29,681)
Depreciation and amortization expense
Loss from operations
Capital expenditures for segment assets
Identifiable assets

SEGMENT, CUSTOMERS AND GEOGRA_4

SEGMENT, CUSTOMERS AND GEOGRAPHICAL INFORMATION (Details 1) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Total Revenues by Major Customer	$ 6,381,663	$ 8,344,922	$ 19,468,773	$ 20,984,603
Percentage of Total Company Revenues	10.00%	10.00%	10.00%	10.00%
Customer A [Member] | Sales Revenue, Net [Member] | MTIX [Member]
Total Revenues by Major Customer	$ 1,424,982		$ 4,270,523
Percentage of Total Company Revenues	22.00%		22.00%
Customer B [Member] | Sales Revenue, Net [Member] | MTIX [Member]
Total Revenues by Major Customer				$ 3,911,263
Percentage of Total Company Revenues				19.00%

SEGMENT, CUSTOMERS AND GEOGRA_5

SEGMENT, CUSTOMERS AND GEOGRAPHICAL INFORMATION (Details 2) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenues	$ 6,381,663	$ 8,344,922	$ 19,468,773	$ 20,984,603
Commercial Products [Member]
Revenues	3,326,936	5,073,698	10,221,209	13,874,921
Defense Products [Member]
Revenues	$ 3,054,727	$ 3,271,224	$ 9,247,564	$ 7,109,682

SEGMENT, CUSTOMERS AND GEOGRA_6

SEGMENT, CUSTOMERS AND GEOGRAPHICAL INFORMATION (Details 3) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenues	$ 6,381,663	$ 8,344,922	$ 19,468,773	$ 20,984,603
North America [Member]
Revenues	4,040,664	5,166,899	11,110,035	15,599,219
Middle East [Member]
Revenues	1,869,647	2,156,106	6,358,200	3,373,976
Europe [Member]
Revenues	253,747	693,725	1,283,312	1,338,313
Other [Member]
Revenues	$ 217,605	$ 328,192	$ 717,226	$ 673,095

SEGMENT, CUSTOMERS AND GEOGRA_7

SEGMENT, CUSTOMERS AND GEOGRAPHICAL INFORMATION (Details Narrative) - Number	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Segment Reporting [Abstract]
Number of reportable segments	5	2	5	2
Percentage of concentration risk	10.00%	10.00%	10.00%	10.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Nov. 15, 2019	Nov. 04, 2019	Nov. 01, 2019	Oct. 31, 2019	May 21, 2019	May 10, 2019	Apr. 02, 2019	Sep. 30, 2019
Subsequent Event [Line Items]
Gross proceeds from offering							$ 7,000,000	$ 6,204,717
Accrued liability								$ 108,521
Exchange Agreement [Member] | 8% Senior Secured Promissory Note [Member] | Lender [Member]
Subsequent Event [Line Items]
Debt original amount					$ 230,000	$ 575,000
Subsequent Event [Member] | Exchange Agreement [Member] | 12% Senior Secured Promissory Note [Member] | Investor [Member]
Subsequent Event [Line Items]
Principal amount		$ 350,000
Interest rate		12.00%
Conversion price		$ 1.2
Subsequent Event [Member] | Exchange Agreement [Member] | 8% Senior Secured Promissory Note [Member] | Lender [Member]
Subsequent Event [Line Items]
Principal amount	$ 935,772
Interest rate	8.00%
Conversion price	$ 1.80
Common Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Gross proceeds from offering				$ 1,083,234
Number of shares issued			25,602	679,496
Accrued liability			$ 30,722