Hyperscale Data (GPUS) 10-Q 6 Jul 20 2020 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2020	Jun. 30, 2020
Cover [Abstract]
Entity Registrant Name	DPW Holdings, Inc.
Entity Central Index Key	0000896493
Document Type	10-Q
Document Period End Date	Mar. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity File Number	1-12711
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 Shell Company	false
Entity Common Stock, Shares Outstanding		6,112,117
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
CURRENT ASSETS
Cash and cash equivalents	$ 626,337	$ 483,383
Marketable equity securities	426,432	639,647
Accounts receivable	2,996,218	2,438,254
Accounts and other receivable, related party	1,196,379	1,196,379
Accrued revenue	1,761,457	2,226,570
Inventories, net	2,401,666	2,481,511
Prepaid expenses and other current assets	1,186,119	1,324,161
Current assets held for sale		281,352
TOTAL CURRENT ASSETS	10,594,608	11,071,257
Intangible assets	3,080,723	3,206,988
Goodwill	7,950,214	8,100,947
Property and equipment, net	1,731,125	1,787,393
Right-of-use assets	4,055,556	4,177,590
Investments - related party	5,591,381	6,540,720
Investments in derivative liabilities and common stock - related party	714,613	2,128,224
Equity investments in private companies	261,767	261,767
Investment in limited partnership	1,969,000	1,969,000
Loans receivable	700,617	795,481
Other investments, related parties	825,000	832,500
Other assets	291,104	275,273
Noncurrent assets held for sale		1,603,268
TOTAL ASSETS	37,765,708	42,750,408
CURRENT LIABILITIES
Accounts payable and accrued expenses	14,188,086	14,284,563
Accounts payable and accrued expenses, related party	54,879	64,604
Operating lease liability, current	468,388	484,819
Advances on future receipts	2,190,392	2,210,392
Short term advances, related party	214,358	1,409,331
Revolving credit facility	453,662	221,705
Notes payable, net	6,611,816	5,505,015
Notes payable, related parties	170,085	169,153
Convertible notes payable	1,040,812	2,732,990
Convertible notes payable, related party	1,000,000
Other current liabilities	1,970,041	1,545,210
Current liabilities held for sale	1,461,150	1,593,550
TOTAL CURRENT LIABILITIES	29,823,669	30,221,332
LONG TERM LIABILITIES
Operating lease liability, non-current	3,627,574	3,726,493
Notes payable	493,401	482,624
Notes payable, related parties	114,232	115,164
Convertible notes payable	325,039	304,773
Noncurrent liabilities held for sale	897,842	951,072
TOTAL LIABILITIES	35,281,757	35,801,458
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY
Additional paid-in capital	104,558,973	101,099,347
Accumulated deficit	(95,186,473)	(88,650,465)
Accumulated other comprehensive loss	(6,902,325)	(5,511,624)
TOTAL DPW HOLDINGS STOCKHOLDERS' EQUITY	2,475,709	6,940,708
Non-controlling interest	8,242	8,242
TOTAL STOCKHOLDERS' EQUITY	2,483,951	6,948,950
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	37,765,708	42,750,408
Series A Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY
Convertible Preferred Stock	7	7
Series B Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY
Convertible Preferred Stock	125	125
Class A Common Stock [Member]
STOCKHOLDERS' EQUITY
Common Stock	5,402	3,318
Class B Common Stock [Member]
STOCKHOLDERS' EQUITY
Common Stock

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Convertible preferred stock, par value (in dollars per share)	$ 0.001
Convertible preferred stock, authorized	25,000,000
Convertible preferred stock, outstanding	23,497,500
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	7,040
Convertible preferred stock, outstanding	7,040	7,040
Convertible preferred stock, redemption amount	$ 176,000	$ 176,000
Convertible preferred stock, liquidation preference	$ 176,000	$ 176,000
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	5,401,721	3,318,390
Common stock, outstanding	5,401,721	3,318,390
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
	Mar. 31, 2020	Mar. 31, 2019
Total revenue	$ 5,605,434	$ 5,765,544
Cost of revenue	3,853,435	4,825,830
Gross profit	1,751,999	939,714
Operating expenses
Engineering and product development	440,626	455,678
Selling and marketing	338,163	417,622
General and administrative	2,902,902	4,501,529
Provision for credit losses	1,000,000
(Gain) loss on digital currency	92	(1,503)
Total operating expenses	4,681,783	5,373,326
Loss from continuing operations	(2,929,784)	(4,433,612)
Other income (expenses)
Interest income	320	836,927
Interest expense	(1,086,163)	(2,099,541)
Change in fair value of marketable equity securities	(365,359)	(116,042)
Loss on extinguishment of debt	(463,134)	(807,784)
Change in fair value of warrant liability	4,411
Total other expenses, net	(1,909,925)	(2,186,440)
Loss from continuing operations before income taxes	(4,839,709)	(6,620,052)
Income tax benefit	5,905	14,168
Net loss from continuing operations	(4,833,804)	(6,605,884)
Net loss from discontinued operations, net of taxes	(1,697,744)	(105,142)
Net loss	(6,531,548)	(6,711,026)
Less: Net loss attributable to non-controlling interest		32,416
Net loss attributable to DPW Holdings	(6,531,548)	(6,678,610)
Preferred dividends	(4,460)	(1,869)
Net loss available to common stockholders	$ (6,536,008)	$ (6,680,479)
Basic and diluted net loss per common share:
Continuing operations	$ (1.07)	$ (46.18)
Discontinued operations	(0.37)	(0.74)
Net loss per common share (in dollars per share)	$ (1.44)	$ (46.92)
Weighted average common shares outstanding, basic and diluted (in shares)	4,533,217	142,395
Comprehensive loss
Loss available to common stockholders	$ (6,536,008)	$ (6,680,479)
Other comprehensive income (loss)
Foreign currency translation adjustment	(148,607)	29,857
Net unrealized loss on derivative securities of related party	(1,242,094)	(736,680)
Other comprehensive loss	(1,390,701)	(706,823)
Total comprehensive loss	(7,926,709)	(7,387,302)
Revenue [Member]
Total revenue	5,569,282	5,551,651
Cryptocurrency Mining [Member]
Total revenue		28,804
Lending Activities [Member]
Total revenue	$ 36,152	$ 185,089

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 Loss [Member]	Non-Controlling Interest [Member]	Total
Balance at Dec. 31, 2018	$ 126	$ 101	$ 77,647,544	$ (55,721,115)	$ (3,902,523)	$ 40,658	$ 18,064,791
Balance (in shares) at Dec. 31, 2018	126,434	100,910
Increase (Decrease) in Stockholders' Equity
Stock based compensation: Options			245,614				245,614
Stock based compensation: Common stock		$ 9	253,010				253,019
Stock based compensation: Common Stock (Shares)		9,375
Issuance of common stock for cash		$ 95	4,397,440				4,397,535
Issuance of common stock for cash (in shares)		94,791
Issuance of common stock for conversion of debt		$ 26	2,608,431				2,608,457
Issuance of common stock for conversion of debt (in shares)		26,402
Issuance of Series A preferred stock for cash			1,750				1,750
Issuance of Series A preferred stock for cash (in shares)	70
Cash for exchange fees and other financing costs			(250,141)				(250,141)
Comprehensive loss:
Net loss				(6,678,610)			(6,678,610)
Preferred dividends				(1,869)			(1,869)
Net unrealized loss on derivatives in related party					(736,680)		(736,680)
Foreign currency translation adjustments					160,987		160,987
Net loss attributable to non-controlling interest						(32,416)	(32,416)
Balance at Mar. 31, 2019	$ 126	$ 231	84,903,648	(62,401,594)	(4,478,216)	8,242	18,032,437
Balance (in shares) at Mar. 31, 2019	126,504	231,478
Balance at Dec. 31, 2019	$ 132	$ 3,318	101,099,347	(88,650,465)	(5,511,624)	8,242	6,948,950
Balance (in shares) at Dec. 31, 2019	132,040	3,318,390
Increase (Decrease) in Stockholders' Equity
Stock based compensation: Options			19,956				19,956
Stock based compensation: Common stock		$ 65	73,385				73,450
Stock based compensation: Common Stock (Shares)		65,000
Issuance of common stock in payment of accrued liabilities		$ 13	73,141				73,154
Issuance of common stock in payment of accrued liabilities (in shares)		12,500
Issuance of common stock for conversion of debt		$ 1,345	2,118,617				2,119,962
Issuance of common stock for conversion of debt (in shares)		1,345,164
Issuance of common stock in payment of short term advances, related party		$ 661	739,287				739,948
Issuance of common stock in payment of short term advances, related party (in shares)		660,667
Beneficial conversion feature in connection with convertible notes			20,345				20,345
Fair value warrants issued in connection with convertible notes			414,895				414,895
Comprehensive loss:
Net loss				(6,531,548)			(6,531,548)
Preferred dividends				(4,460)			(4,460)
Net unrealized loss on derivatives in related party					(1,242,094)		(1,242,094)
Foreign currency translation adjustments					(148,607)		(148,607)
Net loss attributable to non-controlling interest
Balance at Mar. 31, 2020	$ 132	$ 5,402	$ 104,558,973	$ (95,186,473)	$ (6,902,325)	$ 8,242	$ 2,483,951
Balance (in shares) at Mar. 31, 2020	132,040	5,401,721

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities:
Net loss	$ (6,531,548)	$ (6,711,026)
Less: Net loss from discontinued operations	(1,697,744)	(105,142)
Net loss from continuing operations	(4,833,804)	(6,605,884)
Adjustments to reconcile net loss to net cash (used in) operating activities:
Depreciation	174,947	799,023
Amortization	83,285	162,415
Amortization of right-of-use assets	122,034	276,428
Interest expense - debt discount	677,022	1,491,065
Change in fair value of warrant liability	(4,411)
Accretion of original issue discount on notes receivable - related party	7,500	(612,309)
Accretion of original issue discount on notes receivable	(3,738)	(49,505)
Stock-based compensation	122,763	621,288
Realized losses on other investments	27,500
Realized (gains) losses on sale of digital currencies		654
Realized (gains) losses on sale of marketable securities	(14,442)	13,344
Unrealized (gains) losses on marketable equity securities	121,068	(105,391)
Unrealized losses on equity securities - related party	181,990	139,184
Unrealized losses on equity securities	92,930	699
Provision for loan losses	1,000,000
Changes in operating assets and liabilities:
Accounts receivable	(607,615)	(829,392)
Accounts receivable, related party		(27,421)
Accrued revenue	403,955	(182,293)
Digital currencies	92	(30,307)
Inventories	25,590	459,146
Prepaid expenses and other current assets	103,544	(18,365)
Other assets	(46,813)	(155,616)
Accounts payable and accrued expenses	894,001	3,159,073
Accounts payable, related parties	(9,725)	2,472
Other current liabilities	480,477	(433,677)
Lease liabilities	(115,350)
Net cash used in continuing operating activities	(1,117,200)	(1,925,369)
Net cash provided by (used in) discontinued operating activities	1,246	(244,263)
Net cash used in operating activities	(1,115,954)	(2,169,632)
Cash flows from investing activities:
Purchase of property and equipment	(155,981)	(3,794)
Investments - related party	(50,661)	(740,948)
Investments in warrants and common stock - related party	(1,413)	(302,214)
Sales of marketable equity securities	106,589	286,656
Investments in debt and equity securities	(510)	(205,125)
Net cash used in investing activities	(101,976)	(965,425)
Cash flows from financing activities:
Gross proceeds from sales of common stock and warrants		4,397,535
Proceeds from issuance of Series A Convertible Preferred Stock		1,645
Financing cost in connection with sales of equity securities		(250,141)
Proceeds from notes payable	600,000	500,000
Proceeds from short-term advances - related party	573,754	54,200
Proceeds from short-term advances		47,000
Payments on short-term advances - related party	(28,779)
Payments on notes payable	(80,782)	(228,749)
Payments on convertible notes payable		(809,253)
Proceeds from advances on future receipts		319,729
Payments on advances on future receipts	(20,000)	(313,221)
Payments of preferred dividends	(4,460)	(1,869)
Payments on revolving credit facilities, net	231,957	(7,375)
Net cash provided by financing activities	1,271,690	3,709,501
Effect of exchange rate changes on cash and cash equivalents	89,194	(94,747)
Net increase in cash and cash equivalents	142,954	479,697
Cash and cash equivalents at beginning of period	483,383	769,619
Cash and cash equivalents at end of period	626,337	1,249,316
Supplemental disclosures of cash flow information:
Cash paid during the period for interest	38,345	232,925
Non-cash investing and financing activities:
Cancellation of convertible note payable into shares of common stock	1,909,350	2,608,458
Payment of debt with digital currency		26,963
Cancellation of short term advances, related party into shares of common stock	$ 739,948

DESCRIPTION OF BUSINESS

DESCRIPTION OF BUSINESS	3 Months Ended
	Mar. 31, 2020
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 and advanced textile technology. The Company’s wholly-owned subsidiaries are Systems 2001 Ltd (“ ”) During the three months ended March 31, 2020, the Company ceased operations at Digital Farms, the Company’s blockchain mining subsidiary, and I. AM, Inc. (“ I. AM On March 14, 2019, pursuant to the authorization provided by the Company’s stockholders .

LIQUIDITY, GOING CONCERN AND MA

LIQUIDITY, GOING CONCERN AND MANAGEMENT'S PLANS	3 Months Ended
	Mar. 31, 2020
Liquidity Going Concern And Managements Plans [Abstract]
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 March 31, 2020, the Company had cash and cash equivalents of $626,337, an accumulated deficit of $95,186,473 and negative working capital of $19,229,061. The Company has incurred recurring losses and reported losses for the three months ended March 31, 2020 and 2019, totaling $6,531,548 and $6,711,026, respectively. In the past, the Company has financed its operations principally through issuances of convertible debt, promissory notes and equity securities. During 2020, the Company continued to successfully obtain additional equity and debt financing and restructured 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. During February 2020, the Company entered into a Master Exchange Agreement with an entity that, subject to shareholder approval, has agreed to purchase up to approximately $7.7 million in certain promissory notes previously issued by the Company. 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, which ability could be adversely affected by the recent outbreak of COVID-19, 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. Coronavirus disease 2019 pandemic In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (“COVID-19”) as a pandemic which continues to spread throughout the United States and the world. The Company is monitoring the outbreak of COVID-19 and the related business and travel restrictions and changes to behavior intended to reduce its spread, and its impact on operations, financial position, cash flows, inventory, supply chains, customer purchasing trends, customer payments, and the industry in general, in addition to the impact on its employees. Due to the rapid development and fluidity of this situation, the magnitude and duration of the pandemic and its impact on the Company's operations and liquidity is uncertain as of the date of this report. However, the Company’s business has been disrupted and materially adversely affected by the recent outbreak of COVID-19. Consequently, the Company is relying on the order issued by the SEC on March 25, 2020, providing an additional 45 days from the original due date to file this Form 10-Q. The Company is still assessing its business operations and system supports and the impact COVID-19 may have on its results and financial condition, but there can be no assurance that this analysis will enable the Company to avoid part or all of any impact from the spread of COVID-19 or its consequences, including downturns in business sentiment generally or in its sectors in particular. The Company’s operations are located in Alameda County, CA, Orange County, CA, Fairfield County, CT, the United Kingdom, Israel and members of senior management work in Seattle, WA and New York, NY. , which has to an extent adversely affected their efficiency. Updates by business unit are as follows: · DPW Holdings’ corporate headquarters, located in Newport Beach, CA, has begun working remotely, based on the occupancy and social distancing order from the Orange County Health Officer (http://www.ochealthinfo.com/phs/about/epidasmt/epi/dip/prevention/novel_coronavirus). The headquarters staff has tested the secure remote access systems and technology infrastructure to adjust working arrangements for its employees and believes it has adequate internal communications system and can remain operational with a remote staff. · Coolisys Technologies Corp., located in Fremont, CA, had temporarily suspended operations as a result of the Alameda County Public Health Department’s order to cease all activities at facilities located within the County. · Microphase Corporation, located in Shelton, CT, has developed an emergency plan to ensure that its mission critical manufacturing and logistical functions are up and running. Microphase has implemented additional steps to ensure a higher level of cleanliness in its facility. Employees at greater risk of major health issues from COVID-19, which include key members of its finance department, are not required to work on site. The crisis management team meets regularly to monitor the situation, and modifies and communicates the plan as the need arises. Once the COVID-19 crisis has passed, the team will work on transitioning Microphase back to normal operations. · Gresham Power Electronics Limited, located in Salisbury, UK, had temporarily suspended operations on March 19, 2020. · Enertec Systems 2001 Ltd., located in Karmiel, Israel, has been granted a waiver by the Israeli government to remain open to complete key projects that impact national security. Approximately 50% of the Enertec workforce is working remotely.

BASIS OF PRESENTATION AND SIGNI

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2020
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/A for the year ended December 31, 2019, filed with the Securities and Exchange Commission on June 1, 2020. The condensed consolidated balance sheet as of December 31, 2019 was derived from the Company’s audited 2019 financial statements contained in the above referenced Form 10-K/A. Results of the three months ended March 31, 2020, are not necessarily indicative of the results to be expected for the full year ending December 31, 2020. Principles of Consolidation The consolidated financial statements include the accounts of DPW and its wholly-owned subsidiaries, GWW, Coolisys, Digital Power Corporation (a wholly owned subsidiary of Coolisys), Gresham Power, Enertec, DP Lending 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. During the three months ended March 31, 2020, management determined that its operating right-of-use assets attributed to the discontinued operations of I.AM were impaired by $1,020,514. 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 three months ended March 31, 2020: Three Months ended March 31, 2020 GWW Coolisys DP Lending Total Primary Geographical Markets North America $ 1,672,726 $ 866,928 $ 36,152 $ 2,575,806 Europe 310,569 227,328 — 537,897 Middle East 2,306,288 — — 2,306,288 Other 97,864 87,579 — 185,443 $ 4,387,447 $ 1,181,835 $ 36,152 $ 5,605,434 Major Goods RF/Microwave Filters $ 1,501,380 $ — $ — $ 1,501,380 Detector logarithmic video amplifiers 288,846 — — 288,846 Power Supply Units — 1,181,835 — 1,181,835 Power Supply Systems 290,933 — — 290,933 Healthcare diagnostic systems 214,303 — — 214,303 Defense systems 2,091,985 — — 2,091,985 Lending activities — — 36,152 36,152 $ 4,387,447 $ 1,181,835 $ 36,152 $ 5,605,434 Timing of Revenue Recognition Goods transferred at a point in time $ 2,081,159 $ 1,181,835 $ 36,152 $ 3,299,146 Services transferred over time 2,306,288 — — 2,306,288 $ 4,387,447 $ 1,181,835 $ 36,152 $ 5,605,434 Three Months ended March 31, 2019 GWW Coolisys DP Lending Total Primary Geographical Markets North America $ 1,015,124 $ 1,375,428 $ 185,089 $ 2,575,641 Europe 532,747 15,252 — 547,999 Middle East 2,312,902 — — 2,312,902 Other 281,885 47,117 — 329,002 $ 4,142,658 $ 1,437,797 $ 185,089 $ 5,765,544 Major Goods RF/Microwave filters $ 652,559 $ — $ — $ 652,559 Detector logarithmic video amplifiers 435,365 — — 435,365 Power supply units — 1,408,993 — 1,408,993 Power supply systems 556,514 — — 556,514 Healthcare diagnostic systems 648,668 — — 648,668 Defense systems 1,849,552 — — 1,849,552 Lending activities — — 185,089 185,089 Digital currency mining — 28,804 — 28,804 $ 4,142,658 $ 1,437,797 $ 185,089 $ 5,765,544 Timing of Revenue Recognition Goods transferred at a point in time $ 1,507,537 $ 1,437,797 $ 185,089 $ 3,130,423 Services transferred over time 2,635,121 — — 2,635,121 $ 4,142,658 $ 1,437,797 $ 185,089 $ 5,765,544 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 is 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 Gresham Power, 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 in one year or less. The aggregate amount of the transaction price allocated to the performance obligation that is partially unsatisfied as of March 31, 2020, 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 an estimated three year period. The Company will be paid in installments for this performance obligation over the estimated period that the remaining revenue is recognized. 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. 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 5 and Note 9) that were measured at fair value on a recurring basis by level within the fair value hierarchy: Fair Value Measurement at March 31, 2020 Total Level 1 Level 2 Level 3 Investments in convertible promissory note of $ 5,591,381 $ — $ — $ 5,591,381 Investments in common stock and derivative 138,688 49,959 — 88,729 Investment in common stock of Alzamend – a 575,925 — — 575,925 Investments in marketable equity securities 426,432 426,432 — — Investments in warrants of public companies 896 — — 896 Total Investments $ 6,733,322 $ 476,391 $ — $ 6,256,931 Fair Value Measurement at December 31, 2019 Total Level 1 Level 2 Level 3 Investments in convertible promissory note of $ 6,540,720 $ — $ — $ 6,540,720 Investments in common stock and derivative 1,569,286 238,602 — 1,330,684 Investment in common stock of Alzamend – a 558,938 — — 558,938 Investments in marketable equity securities 639,647 639,647 — — Investments in warrants of public companies 9,174 — — 9,174 Total Investments $ 9,317,765 $ 878,249 $ — $ 8,439,516 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. 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 months ended March 31, 2020. Anti-dilutive securities, which are convertible into or exercisable for the Company’s common stock, consist of the following at March 31, 2020 and 2019: March 31, 2020 2019 Stock options 950 9,006 Warrants (1) 765,422 23,410 Convertible notes 561,158 35,961 Conversion of preferred stock 2,232 2,232 Total 1,329,762 70,609 (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 December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes

Discontinued Operations

Discontinued Operations	3 Months Ended
	Mar. 31, 2020
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	4. Discontinued Operations On March 16, 2020, to try and mitigate the spread of the novel coronavirus (“COVID-19”), San Diego County health officials issued orders mandating that all restaurants must end dine-in services. As a result of these temporary closures and the deteriorating business conditions at both the Company’s cryptocurrency mining and restaurant businesses, the Company concluded that discontinuing the operations of Digital Farms and I. AM was ultimately in its best interest. Digital Farms was established to pursue a variety of digital currencies and mined the top three cryptocurrencies for its own account. Although the Company has ceased operations at Digital Farms, since the assets and operations have not yet been abandoned, sold or distributed, these assets do not yet meet the requirement for presentation as discontinued operations. In the first quarter of 2020, management determined that the permanent closing of the restaurant operations met the criteria for presentation as discontinued operations. Accordingly, the results of the restaurant operations are presented as discontinued operations in our condensed consolidated statements of operations and comprehensive loss and are excluded from continuing operations for all periods presented. In addition, the assets and liabilities of the restaurant operations are classified as held for sale in our condensed consolidated balance sheets for all periods presented. The following tables summarize the major classes of assets and liabilities included as part of discontinued operations: March 31, December 31, 2020 2019 (Unaudited) Current assets Cash and cash equivalents $ — $ 5,170 Accounts receivable — 83,885 Inventories, net — 60,341 Prepaid expenses and other current assets — 131,956 Total current assets classified as held for sale — 281,352 Property and equipment, net — 504,802 Right-of-use assets — 1,098,466 Total assets classified as held for sale $ — $ 1,884,620 Current liabilities Accounts payable and accrued expenses $ 788,314 $ 881,601 Operating lease liability, current 211,098 229,574 Other current liabilities 461,738 482,375 Total current liabilities classified as held for sale 1,461,150 1,593,550 Long term liabilities Operating lease liability, non-current 897,842 951,072 Total liabilities classified as held for sale $ 2,358,992 $ 2,544,622 The restaurant operations are included in our results as discontinued operations through March 16, 2020, the date of closing of the restaurants. The following tables summarize the major classes of line items included in loss from discontinued operations: For the Three Months Ended March 31, 2020 2019 Revenue $ 543,327 $ 1,173,499 Cost of revenue (160,310 ) (292,483 ) Selling and marketing — (56,721 ) General and administrative (555,445 ) (929,437 ) Impairment of property and equipment (1,525,316 ) — Loss from discontinued operations $ (1,697,744 ) $ (105,142 )

Marketable Equity Securities

Marketable Equity Securities	3 Months Ended
	Mar. 31, 2020
Marketable Securities [Abstract]
Marketable Equity Securities	5. Marketable Equity Securities Marketable securities in equity securities with readily determinable market prices consisted of the following as of March 31, 2020 and December 31, 2019: Marketable equity securities at March 31, 2020 Gross unrealized Gross realized Cost gains (losses) gains (losses) Fair value Common shares $ 330,878 $ 95,554 $ — $ 426,432 Marketable equity securities at December 31, 2019 Gross unrealized Gross realized Cost gains (losses) gains (losses) Fair value Common shares $ 423,025 $ 216,622 $ — $ 639,647 The following table presents additional information about marketable equity securities: Marketable Equity Securities Balance at January 1, 2020 $ 639,647 Sales of marketable equity securities (106,589 ) Realized gains on marketable equity securities 14,442 Unrealized losses on marketable equity securities (121,068 ) Balance at March 31, 2020 $ 426,432 At March 31, 2020 and December 31, 2019, the Company had invested in the marketable equity securities of certain publicly traded companies. During the three months ended March 31, 2020, unrealized losses of $121,068 were included in net income as a component of change in fair value of equity securities. During the year ended December 31, 2019, the Company recognized unrealized gains of $258,905. 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 March 31, 2020 and December 31, 2019 is a Level 1 measurement based on quoted prices in an active market. At March 31, 2020 and December 31, 2019, 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	3 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	6. PROPERTY AND EQUIPMENT, NET At March 31, 2020 and December 31, 2019, property and equipment consist of: March 31, December 31, 2020 2019 Cryptocurrency machines and related equipment $ 567,216 $ 567,216 Computer, software and related equipment 2,561,129 2,518,187 Office furniture and equipment 410,266 441,613 Leasehold improvements 1,174,500 1,230,407 4,713,111 4,757,423 Accumulated depreciation and amortization (2,981,986 ) (2,970,030 ) Property and equipment, net $ 1,731,125 $ 1,787,393 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. During the three months ended March 31, 2020, based upon the deteriorating business conditions for restaurants in the San Diego County as result of the spread of COVID-19 and the decline in projected cash flows over the life of the restaurant equipment, the Company performed an undiscounted cash flow test to determine if the restaurant equipment was impaired. The undiscounted cash flows were less than the carrying amount of the Company’s restaurant equipment and therefore, the carrying amount of the assets were compared to the fair value of the restaurant equipment, and the Company determined that there were impairment charges to be recorded on the restaurant equipment. Impairment charges for the three months ended March 31, 2020 were in an amount equal to the cost of the Company’s restaurant equipment, net of depreciation of $504,802, and are included as a component of net loss from discontinued operations (see Note 4). For the three months ended March 31, 2020 and 2019, depreciation expense amounted to $174,947 and $799,023, respectively.

INTANGIBLE ASSETS, NET

INTANGIBLE ASSETS, NET	3 Months Ended
	Mar. 31, 2020
Intangible Assets Net [Abstract]
INTANGIBLE ASSETS, NET	7. INTANGIBLE ASSETS, NET At March 31, 2020 and December 31, 2019 intangible assets consist of: March 31, December 31, 2020 2019 Trade name and trademark $ 1,039,307 $ 1,039,307 Customer list 2,360,010 2,406,434 Domain name and other intangible assets 622,185 641,809 4,021,502 4,087,550 Accumulated depreciation and amortization (940,779 ) (880,562 ) Intangible assets, net $ 3,080,723 $ 3,206,988 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 $83,285 and $162,415, respectively, for the three months ended March 31, 2020 and 2019.

GOODWILL

GOODWILL	3 Months Ended
	Mar. 31, 2020
Intangible Assets, Net (Including Goodwill) [Abstract]
GOODWILL	8. GOODWILL The Company’s goodwill relates to the acquisition of a controlling interest in Microphase on June 2, 2017 and the acquisition of Enertec Systems 2001 Ltd. (“Enertec”) on May 22, 2018. The following table summarizes the changes in our goodwill during the three months ended March 31, 2020: Goodwill Balance as of January 1, 2020 $ 8,100,947 Effect of exchange rate changes (150,733 ) Balance as of March 31, 2020 $ 7,950,214

INVESTMENTS - RELATED PARTIES

INVESTMENTS - RELATED PARTIES	3 Months Ended
	Mar. 31, 2020
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS - RELATED PARTIES	9. INVESTMENTS – RELATED PARTIES Investments in AVLP and Alzamend Neuro, Inc. (“Alzamend”) at March 31, 2020 and December 31, 2019, are comprised of the following: March 31, December 31, 2020 2019 Investment in convertible promissory note of AVLP $ 9,645,879 $ 9,595,079 Accrued interest in convertible promissory note of AVLP 2,025,475 2,025,475 Total investment in convertible promissory note of AVLP – Gross 11,671,354 11,620,554 Less: provision for loan losses (6,079,973 ) (5,079,834 ) Total investment in convertible promissory note of AVLP $ 5,591,381 $ 6,540,720 Investment in derivative instruments of AVLP 88,729 1,330,684 Investment in common stock of AVLP 49,959 238,602 Investment in common stock of Alzamend 575,925 558,938 Investment in derivative instruments and common stock of AVLP and Alzamend $ 714,613 $ 2,128,224 Total investment in AVLP and Alzamend – Net $ 6,305,994 $ 8,668,944 Investment in warrants and common stock of AVLP and Alzamend $ 714 ,613 $ 2,128,224 Investment in convertible promissory note of AVLP 5,591,381 6,540,720 Total investment in AVLP and Alzamend – Net $ 6,305,994 $ 8,668,944 The following table summarizes the changes in our investments in AVLP and Alzamend during the three months ended March 31, 2020: 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 31, 2020 $ 2,128,224 $ 6,540,720 $ 8,668,944 Investment in convertible promissory notes of AVLP — 50,661 50,661 Investment in common stock of AVLP and Alzamend 10,334 — 10,334 Fair value of derivative instruments issued by AVLP 139 — 139 Unrealized loss in derivative instruments of AVLP (1,242,094 ) — (1,242,094 ) Unrealized loss in common stock of AVLP and Alzamend (181,990 ) — (181,990 ) Provision for loan losses — (1,000,000 ) (1,000,000 ) Balance at March 31, 2020 $ 714,613 $ 5,591,381 $ 6,305,994 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 AVLP common stock. At March 31, 2020, the Company has provided loans to AVLP in the principal amount $9,645,879 and, in addition to the 12% convertible promissory notes, AVLP has issued to the Company warrants to purchase 19,291,758 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 derivative financial instruments. At March 31, 2020 and December 31, 2019, the Company recorded a cumulative unrealized loss on its investment in warrants of AVLP of $5,606,350 and $4,364,256, 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 months ended March 31, 2020 and 2019, the Company recognized, in other comprehensive loss, net unrealized loss on derivative securities of related party of $1,242,094 and $736,680, respectively. 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 0.23% 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, primarily the value of the underlying conversion feature and current economic events, During the three months ended March 31, 2020 and year ended December 31, 2019, the Company also acquired in the open market 5,000 shares of AVLP common stock for $1,274 and 91,000 shares of AVLP common stock for $53,032, respectively. At March 31, 2020, the closing market price of AVLP’s common stock was $0.05, a decline from $0.24 at December 31, 2019. The Company has determined that its investment in AVLP marketable equity securities should be accounted for in accordance with ASC No. 820, Fair Value Measurements and Disclosures In aggregate, the Company has 999,175 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 the voting power conferred by its equity investment and which is 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 LIMITED PARTNERS

INVESTMENTS IN LIMITED PARTNERSHIP	3 Months Ended
	Mar. 31, 2020
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS IN LIMITED PARTNERSHIP	10. INVESTMENTS IN LIMITED PARTNERSHIP 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”). The NY Partnership is a limited partner in the partnership that is responsible for the construction and related activities of a hotel in New York City. In connection with this transaction, the Company has agreed to finance a portion of the capital required by the NY Partnership. As of March 31, 2020, the Company had invested an aggregate of $1,869,000 in the NY Partnership and $100,000 in another real estate investment. The Company has no obligation to make any capital contributions until the hotel is open for business to the public.

OTHER INVESTMENTS, RELATED PART

OTHER INVESTMENTS, RELATED PARTIES	3 Months Ended
	Mar. 31, 2020
Other Investments Related Parties
OTHER INVESTMENTS, RELATED PARTIES	11. 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 amounts 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 March 31, 2020 and December 31, 2019, 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 in payments to the seller of the property and received a 28% undivided interest in the real property (the “Property”). The Company’s indirectly held wholly owned subsidiary, Coolisys Technologies, Inc. (“CTI”), 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 CTI’s 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 CTI’s interest without the Company’s approval. Under the Tenancy in Common Agreement, CTI 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 price. The Company will amortize its $300,000 investment over ten years, subject to a cliff vesting after five years. During the three months ended March 31, 2020 and 2019, the Company recognized $7,500 in amortization expense. At March 31, 2020 and December 31, 2019, the unamortized balance of the Israeli Property was $225,000 and $232,500, 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.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	12. 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 March 31, 2020, an aggregate of 53,543 of the Company's options are still available for future grant. During the three months ended March 31, 2020 and the year ended December 31, 2019, the Company did not grant any options under the Plans. Generally, options granted under the Plans become fully vested after four years. During the three months ended March 31, 2020 and 2019, the Company also issued 65,000 and 9,375, respectively, shares of common stock to its consultants and service providers. The grant date fair value of these shares amounted to $73,450 and $253,019 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. The options outstanding as of March 31, 2020, 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 - $560.00 919 5.69 $537.96 484 $528.47 $1,208.00 - $1,352.00 31 3.38 $1,339.20 31 $1,339.20 $480.00 - $1,352.00 950 5.61 $564.32 515 $577.68 On March 31, 2020 and December 31, 2019, there was no aggregate intrinsic value of stock options that were outstanding and exercisable. The intrinsic value for stock options is calculated based on the exercise price of the underlying awards and the fair value of such awards as of the period-end date 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 months ended March 31, 2020 and 2019, is comprised as follows: Three Months Ended March 31, 2020 March 31, 2019 Stock-based compensation from Plans $ 90,513 $ 162,326 Stock-based compensation from issuances outside of Plans 32,250 458,962 Total Stock-based compensation $ 122,763 $ 621,288 A summary of option activity under the Company's stock option plans as of March 31, 2020, and changes during the three 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, 2020 103,105 1,388 $ 636.47 6.33 $ 0 Restricted stock awards (50,000 ) — Forfeited 438 (438 ) $ 793.14 March 31, 2020 53,543 950 $ 564.32 5.61 $ 0 As of March 31, 2020, there was $187,996 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 2.22 years.

WARRANTS

WARRANTS	3 Months Ended
	Mar. 31, 2020
Warrants
WARRANTS	13. WARRANTS During the three months ended March 31, 2020, the Company issued a total of 692,904 warrants at an average exercise price of $1.27 per share. No warrants were issued during the three months ended March 31, 2019. (i) On February 20, 2020, pursuant to the Master Exchange Agreement, the Company issued warrants to purchase an aggregate of 270,198 shares of common stock at an average exercise price equal to $1.43 per share of common stock (see Note 17). (ii) During the quarter ended March 31, 2020, the Company issued warrants to purchase an aggregate of 422,706 shares of common stock at an average exercise price equal to $1.17 per share of common stock in connection with the issuance of the Esousa 12% short-term promissory notes in the aggregate principal amount of $450,000 (see Note 17). The following table summarizes information about common stock warrants outstanding at March 31, 2020: Outstanding Exercisable Weighted Average Weighted Weighted Remaining Average Average Exercise Number Contractual Exercise Number Exercise Price Outstanding Life (Years) Price Exercisable Price $ — 6,500 4.00 $ — 6,500 $ — $ 1.14 144,928 4.94 $ 1.14 — $ 1.14 $ 1.19 277,778 4.91 $ 1.19 — $ 1.19 $ 1.43 270,198 4.86 $ 1.43 — $ 1.43 $ 8.00 397 1.59 $ 8.00 397 $ 8.00 $ 8.80 25,000 4.25 $ 8.80 25,000 $ 8.80 $ 12.00 12,500 4.11 $ 12.00 12,500 $ 12.00 $ 19.80 15,555 4.00 $ 19.80 15,555 $ 19.80 $ 440.00 355 2.61 $ 440.00 355 $ 440.00 $ 480.00 94 3.08 $ 480.00 94 $ 480.00 $ 528.00 186 2.59 $ 528.00 186 $ 528.00 $ 560.00 2,657 2.62 $ 560.00 2,657 $ 560.00 $ 600.00 170 2.12 $ 600.00 170 $ 600.00 $ 640.00 200 2.07 $ 640.00 200 $ 640.00 $ 752.00 9,614 3.13 $ 752.00 9,614 $ 752.00 $ 800.00 350 2.69 $ 800.00 350 $ 800.00 $ 880.00 947 1.42 $ 880.00 947 $ 880.00 $ 920.00 2,126 2.99 $ 920.00 2,126 $ 920.00 $ 1,040.00 1,243 3.04 $ 1,040.00 1,243 $ 1,040.00 $ 1,760.00 781 2.81 $ 1,760.00 781 $ 1,760.00 $ 1,800.00 140 2.82 $ 1,800.00 140 $ 1,800.00 $ 2,000.00 203 2.82 $ 2,000.00 203 $ 2,000.00 $1.14 - $2,000.00 771,922 4.84 $ 22.29 79,018 $ 206.57 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 three months ended March 31, 2020: Weighted average risk free interest rate 0.46% — 1.38% Weighted average life (in years) 5.0 Volatility 86.3% Expected dividend yield 0% Weighted average grant-date fair value per share of warrants granted $ 0.79

OTHER CURRENT LIABILITIES

OTHER CURRENT LIABILITIES	3 Months Ended
	Mar. 31, 2020
Other Current Liabilities
OTHER CURRENT LIABILITIES	14. OTHER CURRENT LIABILITIES Other current liabilities at March 31, 2020 and December 31, 2019 consist of: March 31, December 31, 2020 2019 Accrued payroll and payroll taxes $ 1,720,216 $ 1,237,054 Warranty liability $ 78,139 $ 80,412 Other accrued expenses 171,686 227,744 $ 1,970,041 $ 1,545,210

LEASES

LEASES	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
LEASES	15. LEASES We have operating leases for office space and restaurant locations. Our leases have remaining lease terms of 1 month to 11 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 category as of March 31, 2020: March 31, 2020 Operating right-of-use assets $ 4,055,556 Operating lease liability - current 468,388 Operating lease liability - non-current 3,627,574 The components of lease expenses for the three months ended March 31, 2020, were as follows: Three Months Ended March 31, 2020 Operating lease cost $ 226,362 Short-term lease cost - Variable lease cost 106,927 The following tables provides a summary of other information related to leases for the three months ended March 31, 2020: March 31, 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 320,360 Right-of-use assets obtained in exchange for new operating lease liabilities $ - Weighted-average remaining lease term - operating leases 7.6 years Weighted-average discount rate - operating leases 10 % The Company determined that using a discount rate of 10% is reasonable, as this is consistent with the mortgage rates for commercial properties for the time period commensurate with the terms of the leases. Maturity of lease liabilities under our non-cancellable operating leases as of March 31, 2020, are as follows: Payments due by period 2020 (remainder) $ 664,587 2021 787,506 2022 776,229 2023 786,645 2024 755,298 Thereafter 2,233,700 Total lease payments 6,003,965 Less interest (1,908,003 ) Present value of lease liabilities $ 4,095,962

ADVANCES ON FUTURE RECEIPTS

ADVANCES ON FUTURE RECEIPTS	3 Months Ended
	Mar. 31, 2020
Advances On Future Receipts
ADVANCES ON FUTURE RECEIPTS	16. ADVANCES ON FUTURE RECEIPTS The Company has received funding as a result of entering into multiple Agreements for the Purchase and Sale of Future Receipts (the “Agreements on Future Receipts”). The Agreements on Future Receipts have been personally guaranteed by the Company’s Chief Executive Officer and in one instance has also been guaranteed by Philou. During the three months ended March 31, 2020, the Company made payments of $20,000 on the outstanding balance. The Company is in default on its payment obligations on these Agreements on Future Receipts.

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2020
Notes Payable [Abstract]
NOTES PAYABLE	17. NOTES PAYABLE Notes Payable at March 31, 2020 and December 31, 2019, are comprised of the following. March 31, December 31, 2020 2019 Dominion short-term promissory note $ 2,510,173 $ 2,510,173 CSOF short-term promissory note 318,150 318,150 12% short-term promissory note 585,919 — Other short-term notes payable 1,113,970 1,050,339 12% January ’20 promissory note 235,796 — Esousa short-term promissory notes 450,000 — Notes payable to Wells Fargo 285,735 290,560 Note payable to Dept. of Economic and Community Development 221,062 229,096 Short term bank credit 1,507,320 1,622,337 Total notes payable 7,228,125 6,020,655 Less: Unamortized debt discounts (122,908 ) (29,348 ) Unamortized financing cost — (3,668 ) Total notes payable, net of financing cost $ 7,105,217 $ 5,987,639 Less: current portion (6,611,816 ) (5,505,015 ) Notes payable – long-term portion $ 493,401 $ 482,624 Master Exchange Agreement On February 10, 2020, the Company entered into a master exchange agreement (the “Master Exchange Agreement”) with Esousa Holdings, LLC (“Esousa” or the “Creditor”) which acquired $4,163,481 in principal amount, plus accrued but unpaid interest, of certain promissory notes that had been previously issued by us to Dominion (the “Dominion Short-Term Promissory Note”) and the Canadian Special Opportunity Fund, LP (the “CSOF Short-Term Promissory Note” and with the Dominion Short-Term Promissory Note, the “Purchased Notes”) in separate transactions. The Creditor also agreed to purchase additional notes up to an additional principal amount, plus accrued but unpaid interest, of $3.5 million (the “Additional Notes” and collectively, with the Purchased Notes, the “Notes”). Pursuant to the Master Exchange Agreement, the Creditor has the unilateral right to acquire shares of the Company’s common stock (the “Exchange Shares”) in exchange for the Notes. The first exchange occurred on the date of the Master Exchange Agreement upon which the Creditor may exchange, in whole or in part, the Dominion Note for the Exchange Shares (the “Initial Exchange”) and the second exchange (the “Second Exchange” and together with the Initial Exchange, the “Exchange”) shall occur if the Company receives stockholder approval at a special meeting thereof for the Exchange of the Additional Notes for the Company’s common stock, and subsequently, authorization from the NYSE American (together, the “Required Approvals”). The Exchange Agreement provides for two pricing periods, the first of which shall commence after the date on which the Creditor receives the Exchange Shares pursuant to the Initial Exchange and ending on the date that is 90 days after receipt thereof, subject to extension as provided for in the Exchange Agreement, and the second of which shall commence on the date on which the Creditor receives the Exchange Shares pursuant to the Second Exchange and ending on the date that is 90 days after receipt thereof, in either case, unless earlier terminated by the Creditor by written notice. The number of shares to be issued upon each Exchange will be equal to (x) the principal and accrued but unpaid interest due on the Notes being exchanged multiplied by 1.35, divided by (y) the closing bid price effective on each date of an exchange notice, provided, however, that the Company shall theretofore have obtained the Required Approvals (the “Exchange Price”). The total number of shares of the Company’s common stock to be issued to Creditor in connection with the applicable Exchange shall be adjusted on the Business Day immediately following the Pricing Period based upon the volume weighted average price (“VWAP”) of the Company’s common stock over the applicable Pricing Period (the “VWAP Shares”). VWAP Shares means the number of shares determined by dividing (x) the Exchange Amount of the applicable Exchange, multiplied by 1.1, by (y) the greater of (I) seventy-five percent (75.0%) of the VWAP of the Company’s common stock over the applicable Pricing Period, or (II) $0.30 per share. Pursuant to the Master Exchange Agreement, the Company issued warrants to purchase an aggregate of 1,832,597 shares of common stock at an average exercise price equal to $1.43 per share of common stock. The warrants shall be exercisable commencing on the date upon which the Company receives the Required Approvals therefor. In connection therewith, the Company has agreed to file a registration statement to register the sale of the shares of common stock underlying the exercise of the warrants by the Creditor pursuant to the Master Exchange Agreement. In the event that the Creditor does not purchase all of the Additional Notes, the Company shall have the option to acquire a portion of the warrants from the Creditor for an aggregate price of $1.00. Consequently, at March 31, 2020, since the Creditor had not purchased all of the Additional Notes, the option represented the right to acquire 1,562,399 of the warrants from the Creditor. Therefore, only 270,198 options are deemed outstanding at March 31, 2020. The Company computed the fair value of the 270,198 warrants using the Black-Scholes option pricing model and, as a result of this calculation, recorded a loss on extinguishment in the amount of $232,177 based on the estimated fair value of the warrants. The fair value of the warrants was estimated using the Black-Scholes option-pricing method. The risk-free rate of 1.38% was derived from the U.S. Treasury yield curve, matching the term of the warrants, in effect at the measurement dates. The volatility factor of 86.31% was determined based on historical stock prices of similar technology companies. The Company, however, is prohibited from issuing the shares of common stock issuable upon exercise of the warrants unless stockholder approval of such issuance of securities is obtained as required by applicable NYSE American listing rules. The Company has not yet received stockholder approval of such share issuances. During the quarter ended March 31, 2020, the Company issued to the investor an aggregate of 645,216 shares of the Company’s common stock upon the exchange of interest in the amount of $720,650. A loss on extinguishment of $210,612 was recognized on the issuances of common stock based on the fair value of the Company’s common stock at the date of the exchanges. 12% short-term promissory note On February 5, 2020, the Company issued a 12% promissory note in the principal face amount of $585,919. The 12% short-term promissory note was issued pursuant to the February 2020 Exchange Agreement (see Note 19) and was due upon issuance. 12% January ’20 short-term promissory note On January 29, 2020, the Company issued a 12% promissory note in the principal amount of $235,796 to an accredited investor. The maturity date of the promissory note was February 28, 2020 and included an OID of $28,296 and debt issuance costs of $7,500, resulting in net proceeds of $200,000. The Company received cash of $150,000 and cancelled $50,000 of accrued liabilities due the investor. Esousa short-term promissory notes During the quarter ended March 31, 2020, the Company issued to Esousa 12% short-term promissory notes in the aggregate principal amount of $450,000 and two five-year warrants to purchase an aggregate of 422,706 shares of common stock at an average exercise price equal to $1.17 per share of common stock. The Esousa 12% short-term promissory notes have a term of three months. The Company computed the fair value of the warrants using the Black-Scholes option pricing model and, as a result of this calculation, recorded debt discount in the amount of $182,718 based on the estimated fair value of the warrants. During the three months ended March 31, 2020, non-cash interest expense of $59,810 was recorded from the amortization of debt discounts. The fair value of the warrants was estimated using the Black-Scholes option-pricing method. The risk-free rates of 0.46% and 1.11% were derived from the U.S. Treasury yield curve, matching the term of the warrants, in effect at the measurement dates. The volatility factor of 86.31% was determined based on historical stock prices of similar technology companies. The Company, however, is prohibited from issuing the shares of common stock issuable upon exercise of the warrants unless stockholder approval of such issuance of securities is obtained as required by applicable NYSE American listing rules. The Company has not yet received stockholder approval of such share issuances.

NOTES PAYABLE - RELATED PARTIES

NOTES PAYABLE - RELATED PARTIES	3 Months Ended
	Mar. 31, 2020
Notes Payable [Abstract]
NOTES PAYABLE - RELATED PARTIES	18. NOTES PAYABLE – RELATED PARTIES Notes Payable – Related parties at March 31, 2020 and December 31, 2019, are comprised of the following: March 31, December 31, 2020 2019 Notes payable, related parties $ 284,317 $ 284,317 Less: current portion (170,085 ) (169,153 ) Notes payable, related parties – long-term portion $ 114,232 $ 115,164 Microphase is a party to several notes payable agreements with seven of its past officers, employees and their family members. As of March 31, 2020, the aggregate outstanding balance pursuant to these notes payable agreements, inclusive of $54,879 of accrued interest, was $339,196, with annual interest rates ranging between 3.00% and 6.00%.

CONVERTIBLE NOTES

CONVERTIBLE NOTES	3 Months Ended
	Mar. 31, 2020
Long-term Debt, Unclassified [Abstract]
CONVERTIBLE NOTES	19. CONVERTIBLE NOTES Convertible Notes Payable at March 31, 2020 and December 31, 2019, are comprised of the following: March 31, December 31, 2020 2019 8% Convertible promissory note $ 58,812 $ 935,772 12% Convertible promissory note — 815,218 4% Convertible promissory note 660,000 660,000 12% July 2019 convertible promissory note 632,000 632,000 12% November 2019 Convertible promissory note 350,000 350,000 Total convertible notes payable 1,700,812 3,392,990 Less: Unamortized debt discounts (334,961 ) (355,227 ) Total convertible notes payable, net of financing cost $ 1,365,851 $ 3,037,763 Less: current portion (1,040,812 ) (2,732,990 ) Convertible notes payable, net of financing cost – long-term portion $ 325,039 $ 304,773 8% Convertible Promissory Note On November 15, 2019, the Company entered into an exchange agreement with a lender pursuant to which the Company issued to the lender a convertible promissory note in the principal amount of $935,772 with an interest rate of 8% per annum. The 8% convertible promissory note is convertible into shares of the Company’s common stock at conversion price of $1.80. During the quarter ended March 31, 2020, the Company issued 496,500 shares of common stock upon the conversion of principal and interest of $893,700. Subsequent to March 31, 2020, the Company issued an additional 32,925 shares of common stock upon the conversion of the remaining outstanding principal and interest of $59,265. Since the proceeds received by the investor from the sales of common stock were less than the amount of principal and accrued interest, the investor was due a true up payment in the amount of $210,049, which was recognized as additional interest expense. 12% Convertible Promissory Note On February 5, 2020 the Company entered into an exchange agreement (the “February 2020 Exchange Agreement”) with an institutional investor pursuant to which the Company issued to the investor a 12% convertible promissory note in the principal amount of $295,000 with a conversion price of $1.45 per share of common stock and a 12% promissory note in the principal amount of $585,919 (see Note 17). These two notes were issued upon the exchange of the 12% Convertible Note, in the principal amount of $815,218, issued on September 26, 2019. On February 25, 2020, the Company issued to the investor 203,448 shares of the Company’s common stock upon the conversion of principal of $295,000. Since the exchange provided the institutional investor with a substantive conversion feature, the debt instruments were determined to be substantially different and a loss on extinguishment of $20,345 was recognized.

CONVERTIBLE NOTE PAYABLE - RELA

CONVERTIBLE NOTE PAYABLE - RELATED PARTY	3 Months Ended
	Mar. 31, 2020
Investment in warrants and common stock of AVLP and Alzamend
CONVERTIBLE NOTE PAYABLE - RELATED PARTY	20. CONVERTIBLE NOTE PAYABLE – RELATED PARTY On February 5, 2020, the Company issued an 8% convertible promissory note in the principal amount of $1,000,000 to Ault & Company (the “Ault & Company Convertible Note”). The principal amount of this note, plus any accrued and unpaid interest at a rate of 8% per annum, shall be due and payable on August 5, 2020. The Ault & Company Convertible Note shall be convertible into shares of the Company’s common stock at a conversion price of $1.45 per share, subject to the approval of the Company’s stockholders at a special meeting thereof, and subsequently, authorization from the NYSE American. At the time of issuance of the Ault & Company Convertible Note, the closing price of the Company’s common stock was in excess of the conversion price, resulting in a beneficial conversion feature (“BCF”). The BCF embedded in the Ault & Company Convertible Note is accounted for under ASC No. 470, De

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	21. COMMITMENTS AND CONTINGENCIES Derivative Action On July 31, 2018, Ethan Young and Greg Young (collectively, “Plaintiffs”) filed a stockholder derivative complaint (the “Complaint”) in the United States District Court for the Central District of California (the “Court”) against the Company as the nominal defendant, as well as its current directors and a former director, in action captioned, 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 alleged violations of state law and breaches of fiduciary duty, unjust enrichment and gross mismanagement by the individual defendants, in connection with various transactions entered into by us. We moved to dismiss the Complaint, and on February 25, 2019, the Court granted our motion to dismiss, in its entirety, without prejudice, and also granted Plaintiffs leave to amend their Complaint. On March 11, 2019, plaintiffs filed an amended complaint asserting violations of breaches of fiduciary duties and unjust enrichment claims based on the previously pled transactions (the “Amended Complaint”). On March 25, 2019, we filed a motion to dismiss the Amended Complaint. On May 21, 2019, the Court granted in part, and denied part, our motion to dismiss the Amended Complaint. As previously announced, on February 24, 2020, the Company entered into a definitive settlement agreement (the “Settlement Agreement”) with Plaintiffs to settle the claims asserted in the Amended Complaint. On April 15, 2020, the Court issued an Order (the “Order”) approving a Motion for Preliminary Approval of Settlement in the Derivative Action. Pursuant to the terms of the Order, the Board shall adopt and/or maintain certain resolutions and amendments to the Company’s committee charters and/or bylaws, to ensure adherence to certain corporate governance policies (collectively, the “Reforms”). The Order further provides that such Reforms shall remain in effect for a period of no less than five (5) years and shall be subject to any of the following: (a) a determination by a majority of the independent directors that the Reform is no longer in the best interest of the Company, including, but not limited to, due to circumstances making the Reforms no longer applicable, feasible, or available on commercially reasonable terms, or (b) modifications which the Company reasonably believes are required by applicable law or regulation. In connection with the Settlement Agreement, the parties have agreed upon a payment of attorneys’ fees in the amount of $600,000, which sum shall be payable by our Director & Officer liability insurance. The Settlement Agreement contains no admission of wrongdoing. We have always maintained and continue to believe that neither we nor our current or former directors engaged in any wrongdoing or otherwise committed any violation of federal or state securities laws or any other laws or regulations. Although the Settlement Agreement has been preliminarily approved by the Court, there can be no assurance that the settlement will be finalized and approved by the Court or that the Settlement Agreement will be properly objected to by any of our shareholders and, even if approved, whether the conditions to closing will be satisfied, and the actual outcome of this matter may differ materially from the terms of the settlement described herein. Blockchain Mining Supply and Services, Ltd. On November 28, 2018, Blockchain Mining Supply and Services, Ltd. (“Blockchain Mining”) a vendor who sold computers to our subsidiary, filed a Complaint (the “Complaint”) in the United States District Court for the Southern District of New York against us and our subsidiary, Super Crypto Mining, Inc., in an action captioned Blockchain Mining Supply and Services, Ltd. v. Super Crypto Mining, Inc. and DPW Holdings, Inc. The Complaint asserts claims for breach of contract and promissory estoppel against the us and our subsidiary arising from the subsidiary’s alleged failure to honor its obligations under the purchase agreement. The Complaint seeks monetary damages in excess of $1,388,495, plus attorneys’ fees and costs. We believe that these claims are without merit and intend to vigorously defend them. On April 13, 2020, we and our subsidiary, jointly filed a motion to dismiss the Complaint in its entirety as against us, and the promissory estoppel claim as against our subsidiary. On the same day, our subsidiary also filed a partial Answer to the Complaint in connection with the breach of contract claim. On April 29, 2020, Blockchain Mining filed an amended complaint (the “Amended Complaint”). The Amended Complaint asserts the same causes of action and seeks the same damages as the initial Complaint. On May 13, 2020, we and our subsidiary, jointly filed a motion to dismiss the Amended Complaint in its entirety as against us, and the promissory estoppel claim as against of our subsidiary. On the same day, our subsidiary also filed a partial Answer to the Amended Complaint in connection with the breach of contract claim. Based on our assessment of the facts underlying the claims, the uncertainty of litigation, and the preliminary stage of the case, we cannot reasonably estimate the potential loss or range of loss that may result from this action. Notwithstanding, we have established a reserve in the amount of the unpaid portion of the purchase agreement. An unfavorable outcome may have a material adverse effect on our business, financial condition and results of operations. Ding Gu (a/k/a Frank Gu) and Xiaodan Wang Litigation On January 17, 2020, Ding Gu (a/k/a Frank Gu) (“Gu”) and Xiaodan Wang (“Wang” and with “Gu” collectively, “Plaintiffs”), filed a Complaint (the “Complaint”) in the Supreme Court of the State of New York, County of New York against us and our Chief Executive Officer, Milton C. Ault, III, in an action captioned Ding Gu (a/k/a Frank Gu) and Xiaodan Wang v. DPW Holdings, Inc. and Milton C. Ault III (a/k/a Milton Todd Ault III a/k/a Todd Ault) The Complaint asserts causes of action for declaratory judgment, specific performance, breach of contract, conversion, attorneys’ fees, permanent injunction, enforcement of Guaranty, unjust enrichment, money had and received, and fraud arising from: (i) a series of transactions entered into between Gu and us, as well as Gu and Ault, in or about May 2019; and (ii) a term sheet entered into between Plaintiffs and DPW, in or about July 2019. The Complaint seeks, among other things, monetary damages in excess of $1,100,000, plus a decree of specific performance directing DPW to deliver unrestricted shares of DPW’s common stock to Gu, plus attorneys’ fees and costs. We believe that these claims are without merit and intend to vigorously defend them. On May 4, 2020, we and Ault jointly filed a motion to dismiss the Complaint in its entirety, with prejudice. The motion to dismiss is returnable before the Court on July 14, 2020. Based on our assessment of the facts underlying the above claims, the uncertainty of litigation, and the preliminary stage of the case, we cannot reasonably estimate the potential loss or range of loss that may result from this action. An unfavorable outcome may have a material adverse effect on our business, financial condition and results of operations. Subpoena The Company received a subpoena from the SEC for the voluntary production of documents. The Company is fully cooperating with this non-public, fact-finding inquiry and Management 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. Other Litigation Matters During the year ended December 31, 2019, several non-trade creditors of the Company commenced litigation against the Company for payment of approximately $4.0 million of debt obligations not paid according to contractual terms. The Company has since repaid approximately $3.6 million of such debt obligations and entered into settlement agreements for the remaining amount of approximately $400,000 which are included within future receipts obligations in the accompanying consolidated balance sheet at March 31, 2020. The Company also recorded an aggregate of approximately $450,000 of trade liabilities for judgments settled in favor of two trade creditors as of March 31, 2020 and is currently a defendant in several other claims made by trade creditors in which the maximum loss exposure is currently estimated to be approximately $350,000. The outcome of any matters relating to unresolved trade credit obligations cannot be predicted at this time. The Company is involved in litigation arising from other matters in the ordinary course of business. We are regularly subject to claims, suits, regulatory and government investigations, and other proceedings involving labor and employment, commercial disputes, and other matters. Such claims, suits, regulatory and government investigations, and other proceedings could result in fines, civil penalties, or other adverse consequences. Certain of these outstanding matters include speculative, substantial or indeterminate monetary amounts. We record a liability when we believe that it is probable that a loss has been incurred and the amount can be reasonably estimated. If we determine that a loss is reasonably possible and the loss or range of loss can be estimated, we disclose the reasonably possible loss. We evaluate developments in our legal matters that could affect the amount of liability that has been previously accrued, and the matters and related reasonably possible losses disclosed, and make adjustments as appropriate. Significant judgment is required to determine both likelihood of there being and the estimated amount of a loss related to such matters. With respect to our other outstanding matters, based on our current knowledge, we believe that the amount or range of reasonably possible loss will not, either individually or in aggregate, have a material adverse effect on our business, consolidated financial position, results of operations, or cash flows. However, the outcome of such matters is inherently unpredictable and subject to significant uncertainties.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Mar. 31, 2020
STOCKHOLDERS' EQUITY
STOCKHOLDERS' EQUITY	22. STOCKHOLDERS’ EQUITY 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 March 31, 2020, 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. 2020 Issuances Issuances of Common Stock for Services During March 2020, the Company issued 65,000 shares of its common stock as payment for services to its consultants. The shares were valued at $73,450, an average of $1.13 per share. Issuance of common stock in payment of short term advances, related party On December 23, 2019, the Company entered into a securities purchase agreement with Ault & Company. Pursuant to the terms of this agreement, Ault & Company agreed to purchase an aggregate of 660,667 shares of the Company’s common stock for a total purchase price of $739,948 at a purchase price per share of $1.12, subject to the approval of the NYSE American. The sale was authorized by the NYSE American on January 15, 2020. As a result, at the closing on January 15, 2020, Ault & Company became the beneficial owner of 666,945 shares of Common Stock. Issuance of common stock in payment of accrued liability On March 4, 2020, pursuant to the terms of the securities purchase agreement for the sale of the Dominion short-term promissory note, the Company issued to Dominion 12,500 shares of its common stock (see Note 17). Issuance of common stock for conversion of debt During the three months ended March 31, 2020, principal and accrued interest of $1,171,960 and $809,455, respectively, on the Company’s debt securities was satisfied through the issuance of 1,345,164 shares of the Company’s common stock.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2020
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	23. 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, 2021, subject to the terms and conditions stated in the Loan Agreement, including that the Company having available funds to grant such credit. At March 31, 2020, the Company has provided loans to AVLP in the principal amount $9,645,879 and, in addition to the 12% convertible promissory notes, AVLP has issued to the Company warrants to purchase 19,291,758 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 March 31, 2020, the Company recorded contractual interest receivable attributed to the AVLP Loan Agreement of $2,025,475 and a provision for loss losses of $6,079,973. During the three months ended March 31, 2020 and the year ended December 31, 2019, the Company also acquired in the open market 5,000 shares of AVLP common stock for $1,274 and 91,000 shares of AVLP common stock for $53,032, respectively. At March 31, 2020, the Company’s investment in AVLP common stock had an unrealized loss of $697,876. 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 systems. On April 12, 2019, the Company received payment of $2,676,219 for manufacturing services performed during the year ended December 31, 2018 on the first MLSE system. At March 31, 2020, the Company had recorded a receivable from MTIX of $1,238,856. b. During the three months ended March 31, 2020, the Company recognized an unrealized gain of $7,927 resulting from its investment in Alzamend common stock. c. During the three months ended March 31, 2020, Ault & Company, Inc. (“Ault & Company”) has provided $544,975 in short-term advances, net of repayments. 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. On December 22, 2019, the Company entered into a securities purchase agreement with Ault & Company. Pursuant to the terms of the agreement, Ault & Company purchased an aggregate of 660,667 shares of the Company’s common stock for a total purchase price of $739,948, at a purchase price per share of $1.12, subject to the approval of the NYSE American. The NYSE American approved the purchase on January 15, 2020. e. Ault & Company guaranteed the prompt and complete payment and performance of the Dominion short-term promissory note with a principal face amount of $2,900,000. f. Milton C. Ault, III, the Company’s Chairman and Chief Executive Officer and MCKEA guaranteed the Company’s obligation to repay the 12% January ’20 short-term promissory note in the principal amount of $235,796. MCKEA is the majority member of Philou and Kristine L. Ault, a former director and the wife of Mr. Ault III, is the manager and owner of MCKEA.

SEGMENT, CUSTOMERS AND GEOGRAPH

SEGMENT, CUSTOMERS AND GEOGRAPHICAL INFORMATION	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
SEGMENT, CUSTOMERS AND GEOGRAPHICAL INFORMATION	24. SEGMENT, CUSTOMERS AND GEOGRAPHICAL INFORMATION The Company has three reportable segments; 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 operating segments and presented in accordance with ASC No. 280. Three Months ended March 31, 2020 GWW Coolisys DP Lending Total Revenue $ 4,387,447 $ 1,181,835 $ — $ 5,569,282 Revenue, lending activities — — 36,152 36,152 Total revenues $ 4,387,447 $ 1,181,835 $ 36,152 $ 5,605,434 Depreciation and amortization expense $ 150,014 $ 108,218 $ — $ 258,232 Loss from operations $ 95,756 $ (218,544 ) $ (35,713 ) $ (158,501 ) Capital expenditures for segment assets, as of March 31, 2020 $ 138,672 $ 669 $ 16,640 $ 155,981 Identifiable assets as of March 31, 2020 $ 20,827,301 $ 15,352,192 $ 1,586,215 $ 37,765,708 Three Months ended March 31, 2019 GWW Coolisys DP Lending Total Revenue $ 4,142,658 $ 1,408,993 $ — $ 5,551,651 Revenue, cryptocurrency mining — 28,804 — 28,804 Revenue, lending activities — — 185,089 185,089 Total revenues $ 4,142,658 $ 1,437,797 $ 185,089 $ 5,765,544 Depreciation and amortization expense $ 214,781 $ 746,657 $ — $ 961,438 Loss from operations $ (282,906 ) $ (1,103,001 ) $ 75,295 $ (1,310,612 ) Capital expenditures for segment assets, as of March 31, 2019 $ — $ 9,606 $ — $ 9,606 Identifiable assets as of March 31, 2019 $ 19,804,325 $ 29,993,617 $ 2,911,565 $ 52,709,507 Concentration Risk: The following tables provide the percentage of total revenues for the three months ended March 31, 2020 and 2019 attributable to a single customer from which 10% or more of total revenues are derived. For the Three Months Ended March 31, 2020 Total Revenues Percentage of by Major Total Company Customers Revenues Customer A $ 1,854,295 33 % For the Three Months Ended March 31, 2019 Total Revenues Percentage of by Major Total Company Customers Revenues Customer A $ 1,416,086 25 % Revenue from Customer A is attributable to Enertec. Further, at March 31, 2020, MTIX represented all the Company’s accounts and other receivable, related party.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	25. SUBSEQUENT EVENTS In accordance with FASB ASC 855-10, the Company has analyzed its operations subsequent to March 31, 2020, 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. Paycheck Protection Program In March 2020, U.S. lawmakers agreed on the passage of a $2 trillion stimulus bill called the to blunt the impact of an economic downturn set in motion by the global coronavirus pandemic. On March 27, 2020, President Trump signed the bill into law. The main driver of small business stimulus in the is contained in the Paycheck Protection Program (PPP). PPP , and collateral and personal guarantees are not required. Payments are deferred for a minimum of six months, up to one year, and there are no prepayment penalties. During April 2020, the Company received loans under the PPP in the principal amount of $715,101 and the Company’s majority owned subsidiary, Microphase, received loans in the principal amount of $467,333. The principal of the loan may be forgiven up to the total cost of payroll, mortgage interest payments, rent and utility payments made during the eight-week period after origination. In addition to meeting the size requirement (500 or fewer employees for most companies), the Company was required to demonstrate that its business had been negatively impacted by COVID-19. Economic Injury Disaster Loan On May 27, 2020, the Company received an Economic Injury Disaster Loan in the principal amount of $150,000 with an annual interest rate of 3.75%. The Company shall begin making p rincipal and interest payments of $731 every month beginning on May 27, 2021. All remaining principal and interest is due and payable thirty years from the date of the note. April 2020 Convertible Promissory Note On April 13, 2020, the Company issued a convertible promissory note in the principal amount of $100,000 with an interest rate of 10% per annum and a five-year warrant to purchase shares of the Company’s common stock equal to 50% of the number of shares of common stock issuable pursuant to the convertible promissory note, at an exercise price equal to $1.17 per share of common stock. The number of shares to be issued upon conversion of the note shall be equal to (x) the principal and accrued but unpaid interest due on the note being exchanged multiplied by 1.35, divided by (y) the closing bid price effective on date of conversion, provided, however, that the Company shall theretofore have obtained the approval of the issuance of the shares of common stock by the NYSE American. The total number of shares of the Company’s common stock to be issued to creditor in connection with the conversion of the note shall be adjusted based upon the VWAP of the Company’s common stock over the applicable pricing period. The amount of the adjustment shall be determined by dividing (x) the aggregate amount of principal and interest converted multiplied by 1.1, by (y) the greater of (I) seventy-five percent (75.0%) of the VWAP of the Company’s common stock over the applicable pricing period, or (II) $0.35 per share. May 2020 Convertible Promissory Note On May 28, 2020, the Company entered into a securities purchase and exchange agreement with an institutional investor. Pursuant to the agreement, the Company exchanged the 12% January ’20 short-term promissory note in the principal amount of $235,796 for a new note due and payable on June 30, 2020 (the “Exchanged Note”) that would become convertible into common stock of the Company should the Company be in default under the terms of the Exchanged Note. In addition, pursuant to the agreement, the Company issued to the investor a note due and payable on November 28, 2020 in the principal amount of $200,000 that becomes convertible into the Company’s common stock commencing June 30, 2020 (the “Convertible Note” and with the Exchanged Note, the “Notes”) with an original issue discount of twenty percent (20%). In conjunction with the issuance of the Convertible Note, the Company also issued to the investor a warrant to purchase an aggregate of 400,000 shares of Common Stock at an exercise price of $1.07. The conversion of the Notes and the exercise of the warrant is subject to approval of the NYSE American. Esousa short-term promissory notes During the quarter ended June 30, 2020, the Company issued to Esousa 12% short-term promissory notes in the aggregate principal amount of $425,000 and three five-year warrants to purchase an aggregate of 467,397 shares of the Company’s common stock at an average exercise price equal to $1.00 per share of common stock. The Esousa 12% short-term promissory notes have a term of three months. The warrants may not be exercised until the Company has obtained the approval of the NYSE American. June 2020 short-term promissory notes On June 26, 2020, the Company issued to several institutional investors unsecured 12% short-term promissory notes in the aggregate principal amount of $800,000 and seventeen month warrants to purchase an aggregate of 361,991 shares of the Company’s common stock at an exercise price of $2.43 per share of common stock. These notes have a term of three months. The Warrants are immediately exercisable once the Company obtains approval thereof by the NYSE American. The Warrants may be exercised via cashless exercise at the option of the Investor. These warrants to purchase common stock do not qualify to be treated as equity, and accordingly, shall be recorded as a liability. The Company is required to present these instruments at fair value at each reporting date and any changes in fair values shall be recorded as an adjustment to earnings. Issuances of Common Stock for exchange of Debt On April 6, 2020 the Company issued to Esousa 216,354 shares of the Company’s common stock pursuant to the terms of the Master Exchange Agreement. Issuances of Common Stock for conversion of Debt During the quarter ended June 30, 2020, the Company issued 474,032 shares of its common stock pursuant to the terms of the 8% Convertible Promissory Note and the 12% November 2019 Convertible Promissory Note. Issuance of common stock in payment of accrued liability During the quarter ended June 30, 2020, the Company issued 20,000 shares of its common stock in satisfaction of an accrued liability of $21,000.

BASIS OF PRESENTATION AND SIG_2

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of DPW and its wholly-owned subsidiaries, GWW, Coolisys, Digital Power Corporation (a wholly owned subsidiary of Coolisys), Gresham Power, Enertec, DP Lending 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. During the three months ended March 31, 2020, management determined that its operating right-of-use assets attributed to the discontinued operations of I.AM were impaired by $1,020,514.
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 three months ended March 31, 2020: Three Months ended March 31, 2020 GWW Coolisys DP Lending Total Primary Geographical Markets North America $ 1,672,726 $ 866,928 $ 36,152 $ 2,575,806 Europe 310,569 227,328 — 537,897 Middle East 2,306,288 — — 2,306,288 Other 97,864 87,579 — 185,443 $ 4,387,447 $ 1,181,835 $ 36,152 $ 5,605,434 Major Goods RF/Microwave Filters $ 1,501,380 $ — $ — $ 1,501,380 Detector logarithmic video amplifiers 288,846 — — 288,846 Power Supply Units — 1,181,835 — 1,181,835 Power Supply Systems 290,933 — — 290,933 Healthcare diagnostic systems 214,303 — — 214,303 Defense systems 2,091,985 — — 2,091,985 Lending activities — — 36,152 36,152 $ 4,387,447 $ 1,181,835 $ 36,152 $ 5,605,434 Timing of Revenue Recognition Goods transferred at a point in time $ 2,081,159 $ 1,181,835 $ 36,152 $ 3,299,146 Services transferred over time 2,306,288 — — 2,306,288 $ 4,387,447 $ 1,181,835 $ 36,152 $ 5,605,434 Three Months ended March 31, 2019 GWW Coolisys DP Lending Total Primary Geographical Markets North America $ 1,015,124 $ 1,375,428 $ 185,089 $ 2,575,641 Europe 532,747 15,252 — 547,999 Middle East 2,312,902 — — 2,312,902 Other 281,885 47,117 — 329,002 $ 4,142,658 $ 1,437,797 $ 185,089 $ 5,765,544 Major Goods RF/Microwave filters $ 652,559 $ — $ — $ 652,559 Detector logarithmic video amplifiers 435,365 — — 435,365 Power supply units — 1,408,993 — 1,408,993 Power supply systems 556,514 — — 556,514 Healthcare diagnostic systems 648,668 — — 648,668 Defense systems 1,849,552 — — 1,849,552 Lending activities — — 185,089 185,089 Digital currency mining — 28,804 — 28,804 $ 4,142,658 $ 1,437,797 $ 185,089 $ 5,765,544 Timing of Revenue Recognition Goods transferred at a point in time $ 1,507,537 $ 1,437,797 $ 185,089 $ 3,130,423 Services transferred over time 2,635,121 — — 2,635,121 $ 4,142,658 $ 1,437,797 $ 185,089 $ 5,765,544 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 is 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 Gresham Power, 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 in one year or less. The aggregate amount of the transaction price allocated to the performance obligation that is partially unsatisfied as of March 31, 2020, 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 an estimated three year period. The Company will be paid in installments for this performance obligation over the estimated period that the remaining revenue is recognized. 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.
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 5 and Note 9) that were measured at fair value on a recurring basis by level within the fair value hierarchy: Fair Value Measurement at March 31, 2020 Total Level 1 Level 2 Level 3 Investments in convertible promissory note of $ 5,591,381 $ — $ — $ 5,591,381 Investments in common stock and derivative 138,688 49,959 — 88,729 Investment in common stock of Alzamend – a 575,925 — — 575,925 Investments in marketable equity securities 426,432 426,432 — — Investments in warrants of public companies 896 — — 896 Total Investments $ 6,733,322 $ 476,391 $ — $ 6,256,931 Fair Value Measurement at December 31, 2019 Total Level 1 Level 2 Level 3 Investments in convertible promissory note of $ 6,540,720 $ — $ — $ 6,540,720 Investments in common stock and derivative 1,569,286 238,602 — 1,330,684 Investment in common stock of Alzamend – a 558,938 — — 558,938 Investments in marketable equity securities 639,647 639,647 — — Investments in warrants of public companies 9,174 — — 9,174 Total Investments $ 9,317,765 $ 878,249 $ — $ 8,439,516 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.
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 months ended March 31, 2020. Anti-dilutive securities, which are convertible into or exercisable for the Company’s common stock, consist of the following at March 31, 2020 and 2019: March 31, 2020 2019 Stock options 950 9,006 Warrants (1) 765,422 23,410 Convertible notes 561,158 35,961 Conversion of preferred stock 2,232 2,232 Total 1,329,762 70,609 (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 December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes

BASIS OF PRESENTATION AND SIG_3

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Schedule of revenue recognition	The Company’s disaggregated revenues consist of the following for the three months ended March 31, 2020: Three Months ended March 31, 2020 GWW Coolisys DP Lending Total Primary Geographical Markets North America $ 1,672,726 $ 866,928 $ 36,152 $ 2,575,806 Europe 310,569 227,328 — 537,897 Middle East 2,306,288 — — 2,306,288 Other 97,864 87,579 — 185,443 $ 4,387,447 $ 1,181,835 $ 36,152 $ 5,605,434 Major Goods RF/Microwave Filters $ 1,501,380 $ — $ — $ 1,501,380 Detector logarithmic video amplifiers 288,846 — — 288,846 Power Supply Units — 1,181,835 — 1,181,835 Power Supply Systems 290,933 — — 290,933 Healthcare diagnostic systems 214,303 — — 214,303 Defense systems 2,091,985 — — 2,091,985 Lending activities — — 36,152 36,152 $ 4,387,447 $ 1,181,835 $ 36,152 $ 5,605,434 Timing of Revenue Recognition Goods transferred at a point in time $ 2,081,159 $ 1,181,835 $ 36,152 $ 3,299,146 Services transferred over time 2,306,288 — — 2,306,288 $ 4,387,447 $ 1,181,835 $ 36,152 $ 5,602,430 Three Months ended March 31, 2019 GWW Coolisys DP Lending Total Primary Geographical Markets North America $ 1,015,124 $ 1,375,428 $ 185,089 $ 2,575,641 Europe 532,747 15,252 — 547,999 Middle East 2,312,902 — — 2,312,902 Other 281,885 47,117 — 329,002 $ 4,142,658 $ 1,437,797 $ 185,089 $ 5,765,544 Major Goods RF/Microwave filters $ 652,559 $ — $ — $ 652,559 Detector logarithmic video amplifiers 435,365 — — 435,365 Power supply units — 1,408,993 — 1,408,993 Power supply systems 556,514 — — 556,514 Healthcare diagnostic systems 648,668 — — 648,668 Defense systems 1,849,552 — — 1,849,552 Lending activities — — 185,089 185,089 Digital currency mining — 28,804 — 28,804 $ 4,142,658 $ 1,437,797 $ 185,089 $ 5,765,544 Timing of Revenue Recognition Goods transferred at a point in time $ 1,507,537 $ 1,437,797 $ 185,089 $ 3,130,423 Services transferred over time 2,635,121 — — 2,635,121 $ 4,142,658 $ 1,437,797 $ 185,089 $ 5,765,544
Schedule of fair value measurement	The following table sets forth the Company’s financial instruments (see Note 5 and Note 9) that were measured at fair value on a recurring basis by level within the fair value hierarchy: Fair Value Measurement at March 31, 2020 Total Level 1 Level 2 Level 3 Investments in convertible promissory note of $ 5,591,381 $ — $ — $ 5,591,381 Investments in common stock and derivative 1383,688 49,959 — 88,729 Investment in common stock of Alzamend – a 575,925 — — 575,925 Investments in marketable equity securities 426,432 426,432 — — Investments in warrants of public companies 896 — — 896 Total Investments $ 6,733,322 $ 476,391 $ — $ 6,256,931 Fair Value Measurement at December 31, 2019 Total Level 1 Level 2 Level 3 Investments in convertible promissory note of $ 6,540,720 $ — $ — $ 6,540,720 Investments in common stock and derivative 1,569,286 238,602 — 1,330,684 Investment in common stock of Alzamend – a 558,938 — — 558,938 Investments in marketable equity securities 639,647 639,647 — — Investments in warrants of public companies 9,174 — — 9,174 Total Investments $ 9,317,765 $ 878,249 $ — $ 8,439,516
Schedule of anti-dilutive securities	Anti-dilutive securities, which are convertible into or exercisable for the Company’s common stock, consist of the following at March 31, 2020 and 2019: March 31, 2020 2019 Stock options 950 9,006 Warrants (1) 765,422 23,410 Convertible notes 561,158 35,961 Conversion of preferred stock 2,232 2,232 Total 1,329,762 70,609 (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.

Discontinued Operations (Tables

Discontinued Operations (Tables)	3 Months Ended
	Mar. 31, 2020
Discontinued Operations and Disposal Groups [Abstract]
Schedule of major classes of assets and liabilities	The following tables summarize the major classes of assets and liabilities included as part of discontinued operations: March 31, December 31, 2020 2019 (Unaudited) Current assets Cash and cash equivalents $ — $ 5,170 Accounts receivable — 83,885 Inventories, net — 60,341 Prepaid expenses and other current assets — 131,956 Total current assets classified as held for sale — 281,352 Property and equipment, net — 504,802 Right-of-use assets — 1,098,466 Total assets classified as held for sale $ — $ 1,884,620 Current liabilities Accounts payable and accrued expenses $ 788,314 $ 881,601 Operating lease liability, current 211,098 229,574 Other current liabilities 461,738 482,375 Total current liabilities classified as held for sale 1,461,150 1,593,550 Long term liabilities Operating lease liability, non-current 897,842 951,072 Total liabilities classified as held for sale $ 2,358,992 $ 2,544,622
Schedule of major classes of loss from discontinued operations	The following tables summarize the major classes of line items included in loss from discontinued operations: For the Three Months Ended March 31, 2020 2019 Revenue $ 543,327 $ 1,173,499 Cost of revenue (160,310 ) (292,483 ) Selling and marketing — (56,721 ) General and administrative (555,445 ) (929,437 ) Impairment of property and equipment (1,525,316 ) — Loss from discontinued operations $ (1,697,744 ) $ (105,142 )

Marketable Equity Securities (T

Marketable Equity Securities (Tables)	3 Months Ended
	Mar. 31, 2020
Marketable Securities [Abstract]
Schedule of marketable securities	Marketable securities in equity securities with readily determinable market prices consisted of the following as of March 31, 2020 and December 31, 2019: Marketable equity securities at March 31, 2020 Gross unrealized Gross realized Cost gains (losses) gains (losses) Fair value Common shares $ 330,878 $ 95,554 $ — $ 426,432 Marketable equity securities at December 31, 2019 Gross unrealized Gross realized Cost gains (losses) gains (losses) Fair value Common shares $ 423,025 $ 216,622 $ — $ 639,647
Schedule of additional information about marketable securities	The following table presents additional information about marketable equity securities: Marketable Equity Securities Balance at January 1, 2020 $ 639,647 Sales of marketable equity securities (106,589 ) Realized gains on marketable equity securities 14,442 Unrealized losses on marketable equity securities (121,068 ) Balance at March 31, 2020 $ 426,432

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	3 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	At March 31, 2020 and December 31, 2019, property and equipment consist of: March 31, December 31, 2020 2019 Cryptocurrency machines and related equipment $ 567,216 $ 567,216 Computer, software and related equipment 2,561,129 2,518,187 Office furniture and equipment 410,266 441,613 Leasehold improvements 1,174,500 1,230,407 4,713,111 4,757,423 Accumulated depreciation and amortization (2,981,986 ) (2,970,030 ) Property and equipment, net $ 1,731,125 $ 1,787,393

INTANGIBLE ASSETS, NET (Tables)

INTANGIBLE ASSETS, NET (Tables)	3 Months Ended
	Mar. 31, 2020
Intangible Assets Net [Abstract]
Schedule of intangible assets	At March 31, 2020 and December 31, 2019 intangible assets consist of: March 31, December 31, 2020 2019 Trade name and trademark $ 1,039,307 $ 1,039,307 Customer list 2,360,010 2,406,434 Domain name and other intangible assets 622,185 641,809 4,021,502 4,087,550 Accumulated depreciation and amortization (940,779 ) (880,562 ) Intangible assets, net $ 3,080,723 $ 3,206,988

GOODWILL (Tables)

GOODWILL (Tables)	3 Months Ended
	Mar. 31, 2020
Intangible Assets, Net (Including Goodwill) [Abstract]
Schedule of goodwill	The following table summarizes the changes in our goodwill during the three months ended March 31, 2020: Goodwill Balance as of January 1, 2020 $ 8,100,947 Effect of exchange rate changes (150,733 ) Balance as of March 31, 2020 $ 7,950,214

INVESTMENTS - RELATED PARTIES (

INVESTMENTS - RELATED PARTIES (Tables)	3 Months Ended
	Mar. 31, 2020
Investments, Debt and Equity Securities [Abstract]
Schedule of investments	Investments in AVLP and Alzamend Neuro, Inc. (“Alzamend”) at March 31, 2020 and December 31, 2019, are comprised of the following: March 31, December 31, 2020 2019 Investment in convertible promissory note of AVLP $ 9,645,879 $ 9,595,079 Accrued interest in convertible promissory note of AVLP 2,025,475 2,025,475 Total investment in convertible promissory note of AVLP – Gross 11,671,354 11,620,554 Less: provision for loan losses (6,079,973 ) (5,079,834 ) Total investment in convertible promissory note of AVLP $ 5,591,381 $ 6,540,720 Investment in derivative instruments of AVLP 88,729 1,330,684 Investment in common stock of AVLP 49,959 238,602 Investment in common stock of Alzamend 575,925 558,938 Investment in derivative instruments and common stock of AVLP and Alzamend $ 714,613 $ 2,128,224 Total investment in AVLP and Alzamend – Net $ 6,305,994 $ 8,668,944 Investment in warrants and common stock of AVLP and Alzamend $ 714,613 $ 2,128,224 Investment in convertible promissory note of AVLP 5,591,381 6,540,720 Total investment in AVLP and Alzamend – Net $ 6,305,994 $ 8,668,944
Schedule of summarizes the changes in our investments	The following table summarizes the changes in our investments in AVLP and Alzamend during the three months ended March 31, 2020: 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 31, 2020 $ 2,128,224 $ 6,540,720 $ 8,668,944 Investment in convertible promissory notes of AVLP — 50,661 50,661 Investment in common stock of AVLP and Alzamend 10,334 — 10,334 Fair value of derivative instruments issued by AVLP 139 — 139 Unrealized loss in derivative instruments of AVLP (1,242,094 ) — (1,242,094 ) Unrealized loss in common stock of AVLP and Alzamend (181,990 ) — (181,990 ) Provision for loan losses — (1,000,000 ) (1,000,000 ) Balance at March 31, 2020 $ 714,613 $ 5,591,381 $ 6,305,994

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
Schedule of exercise price	The options outstanding as of March 31, 2020, 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 - $560.00 919 5.69 $537.96 484 $528.47 $1,208.00 - $1,352.00 31 3.38 $1,339.20 31 $1,339.20 $480.00 - $1,352.00 950 5.61 $564.32 515 $577.68
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 months ended March 31, 2020 and 2019, is comprised as follows: Three Months Ended March 31, 2020 March 31, 2019 Stock-based compensation from Plans $ 90,513 $ 162,326 Stock-based compensation from issuances outside of Plans 32,250 458,962 Total Stock-based compensation $ 122,763 $ 621,288
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 March 31, 2020, and changes during the three 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, 2020 103,105 1,388 $ 636.47 6.33 $ 0 Restricted stock awards (50,000 ) — Forfeited 438 (438 ) $ 793.14 March 31, 2020 53,543 950 $ 564.32 5.61 $ 0

WARRANTS (Tables)

WARRANTS (Tables)	3 Months Ended
	Mar. 31, 2020
Warrants
Schedule of common stock warrants outstanding	The following table summarizes information about common stock warrants outstanding at March 31, 2020: Outstanding Exercisable Weighted Average Weighted Weighted Remaining Average Average Exercise Number Contractual Exercise Number Exercise Price Outstanding Life (Years) Price Exercisable Price $ — 6,500 4.00 $ — 6,500 $ — $ 1.14 144,928 4.94 $ 1.14 — $ 1.14 $ 1.19 277,778 4.91 $ 1.19 — $ 1.19 $ 1.43 270,198 4.86 $ 1.43 — $ 1.43 $ 8.00 397 1.59 $ 8.00 397 $ 8.00 $ 8.80 25,000 4.25 $ 8.80 25,000 $ 8.80 $ 12.00 12,500 4.11 $ 12.00 12,500 $ 12.00 $ 19.80 15,555 4.00 $ 19.80 15,555 $ 19.80 $ 440.00 355 2.61 $ 440.00 355 $ 440.00 $ 480.00 94 3.08 $ 480.00 94 $ 480.00 $ 528.00 186 2.59 $ 528.00 186 $ 528.00 $ 560.00 2,657 2.62 $ 560.00 2,657 $ 560.00 $ 600.00 170 2.12 $ 600.00 170 $ 600.00 $ 640.00 200 2.07 $ 640.00 200 $ 640.00 $ 752.00 9,614 3.13 $ 752.00 9,614 $ 752.00 $ 800.00 350 2.69 $ 800.00 350 $ 800.00 $ 880.00 947 1.42 $ 880.00 947 $ 880.00 $ 920.00 2,126 2.99 $ 920.00 2,126 $ 920.00 $ 1,040.00 1,243 3.04 $ 1,040.00 1,243 $ 1,040.00 $ 1,760.00 781 2.81 $ 1,760.00 781 $ 1,760.00 $ 1,800.00 140 2.82 $ 1,800.00 140 $ 1,800.00 $ 2,000.00 203 2.82 $ 2,000.00 203 $ 2,000.00 $1.14 - $2,000.00 771,922 4.84 $ 22.29 79,018 $ 206.57
Schedule of option pricing	The Company utilized the Black-Scholes option pricing model and the assumptions used during the three months ended March 31, 2020: Weighted average risk free interest rate 0.46% — 1.38% Weighted average life (in years) 5.0 Volatility 86.3% Expected dividend yield 0% Weighted average grant-date fair value per share of warrants granted $ 0.79

OTHER CURRENT LIABILITIES (Tabl

OTHER CURRENT LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2020
Other Current Liabilities
Schedule of other current liabilities	Other current liabilities at March 31, 2020 and December 31, 2019 consist of: March 31, December 31, 2020 2019 Accrued payroll and payroll taxes $ 1,720,216 $ 1,237,054 Warranty liability $ 78,139 $ 80,412 Other accrued expenses 171,686 227,744 $ 1,970,041 $ 1,545,210

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Schedule of supplemental balance sheet information related to leases	The following table provides a summary of leases by balance sheet category as of March 31, 2020: March 31, 2020 Operating right-of-use assets $ 4,055,556 Operating lease liability - current 468,388 Operating lease liability - non-current 3,627,574
Schedule of lease expenses	The components of lease expenses for the three months ended March 31, 2020, were as follows: Three Months Ended March 31, 2020 Operating lease cost $ 226,362 Short-term lease cost - Variable lease cost 106,927
Schedule of supplemental cash flow information related to leases	The following tables provides a summary of other information related to leases for the three months ended March 31, 2020: March 31, 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 320,360 Right-of-use assets obtained in exchange for new operating lease liabilities $ - Weighted-average remaining lease term - operating leases 7.6 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 March 31, 2020, are as follows: Payments due by period 2020 (remainder) $ 664,587 2021 787,506 2022 776,229 2023 786,645 2024 755,298 Thereafter 2,233,700 Total lease payments 6,003,965 Less interest (1,908,003 ) Present value of lease liabilities $ 4,095,962

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2020
Notes Payable [Abstract]
Schedule of notes payable	Notes Payable at March 31, 2020 and December 31, 2019, are comprised of the following. March 31, December 31, 2020 2019 Dominion short-term promissory note $ 2,510,173 $ 2,510,173 CSOF short-term promissory note 318,150 318,150 12% short-term promissory note 585,919 — Other short-term notes payable 1,113,970 1,050,339 12% January ’20 promissory note 235,796 — Esousa short-term promissory notes 450,000 — Notes payable to Wells Fargo 285,735 290,560 Note payable to Dept. of Economic and Community Development 221,062 229,096 Short term bank credit 1,507,320 1,622,337 Total notes payable 7,228,125 6,020,655 Less: Unamortized debt discounts (122,908 ) (29,348 ) Unamortized financing cost — (3,668 ) Total notes payable, net of financing cost $ 7,105,217 $ 5,987,639 Less: current portion (6,611,816 ) (5,505,015 ) Notes payable – long-term portion $ 493,401 $ 482,624

NOTES PAYABLE - RELATED PARTI_2

NOTES PAYABLE - RELATED PARTIES (Tables)	3 Months Ended
	Mar. 31, 2020
Notes Payable [Abstract]
Schedule of notes payable - related parties	Notes Payable – Related parties at March 31, 2020 and December 31, 2019, are comprised of the following: March 31, December 31, 2020 2019 Notes payable, related parties $ 284,317 $ 284,317 Less: current portion (170,085 ) (169,153 ) Notes payable, related parties – long-term portion $ 114,232 $ 115,164

CONVERTIBLE NOTES (Tables)

CONVERTIBLE NOTES (Tables)	3 Months Ended
	Mar. 31, 2020
Long-term Debt, Unclassified [Abstract]
Schedule of convertible notes	Convertible Notes Payable at March 31, 2020 and December 31, 2019, are comprised of the following: March 31, December 31, 2020 2019 8% Convertible promissory note $ 58,812 $ 935,772 12% Convertible promissory note — 815,218 4% Convertible promissory note 660,000 660,000 12% July 2019 convertible promissory note 632,000 632,000 12% November 2019 Convertible promissory note 350,000 350,000 Total convertible notes payable 1,700,812 3,392,990 Less: Unamortized debt discounts (334,961 ) (355,227 ) Total convertible notes payable, net of financing cost $ 1,365,851 $ 3,037,763 Less: current portion (1,040,812 ) (2,732,990 ) Convertible notes payable, net of financing cost – long-term portion $ 325,039 $ 304,773

SEGMENT, CUSTOMERS AND GEOGRA_2

SEGMENT, CUSTOMERS AND GEOGRAPHICAL INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Schedule of geographic operating segments	The following data presents the revenues, expenditures and other operating data of the Company’s operating segments and presented in accordance with ASC No. 280. Three Months ended March 31, 2020 GWW Coolisys DP Lending Total Revenue $ 4,387,447 $ 1,181,835 $ — $ 5,569,282 Revenue, lending activities — — 36,152 36,152 Total revenues $ 4,387,447 $ 1,181,835 $ 36,152 $ 5,605,434 Depreciation and amortization expense $ 150,014 $ 108,218 $ — $ 258,232 Loss from operations $ 95,756 $ (218,544 ) $ (35,713 ) $ (158,501 ) Capital expenditures for segment assets, as of March 31, 2020 $ 138,672 $ 669 $ 16,640 $ 155,981 Identifiable assets as of March 31, 2020 $ 20,827,301 $ 15,352,192 $ 1,586,215 $ 37,765,708 Three Months ended March 31, 2019 GWW Coolisys DP Lending Total Revenue $ 4,142,658 $ 1,408,993 $ — $ 5,551,651 Revenue, cryptocurrency mining — 28,804 — 28,804 Revenue, lending activities — — 185,089 185,089 Total revenues $ 4,142,658 $ 1,437,797 $ 185,089 $ 5,765,544 Depreciation and amortization expense $ 214,781 $ 746,657 $ — $ 961,438 Loss from operations $ (282,906 ) $ (1,103,001 ) $ 75,295 $ (1,310,612 ) Capital expenditures for segment assets, as of March 31, 2019 $ — $ 9,606 $ — $ 9,606 Identifiable assets as of March 31, 2019 $ 19,804,325 $ 29,993,617 $ 2,911,565 $ 52,709,507
Schedule of total revenues	The following tables provide the percentage of total revenues for the three months ended March 31, 2020 and 2019 attributable to a single customer from which 10% or more of total revenues are derived. For the Three Months Ended March 31, 2020 Total Revenues Percentage of by Major Total Company Customers Revenues Customer A $ 1,854,295 33 % For the Three Months Ended March 31, 2019 Total Revenues Percentage of by Major Total Company Customers Revenues Customer A $ 1,416,086 25 %

DESCRIPTION OF BUSINESS (Detail

DESCRIPTION OF BUSINESS (Details Narrative) - Number	Jul. 23, 2019	Mar. 14, 2019	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments			3
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 ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Liquidity Going Concern And Managements Plans [Abstract]
Cash and cash equivalent	$ 626,337	$ 1,249,316	$ 483,383	$ 769,619
Accumulated deficit	(95,186,473)		$ (88,650,465)
Working capital	(19,229,061)
Net income (loss) attributable to parent	(6,531,548)	$ (6,711,026)
Promissory notes	$ 7,700,000

BASIS OF PRESENTATION AND SIG_4

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Total revenue	$ 5,605,434	$ 5,765,544
RF/Microwave Filters [Member]
Total revenue	1,501,380	652,559
Detector Logarithmic Video Amplifiers [Member]
Total revenue	288,846	435,365
Power Supply Units [Member]
Total revenue	1,181,835	1,408,993
Power Supply Systems [Member]
Total revenue	290,933	556,514
Healthcare Diagnostic Systems [Member]
Total revenue	214,303	648,668
Defense Systems [Member]
Total revenue	2,091,985	1,849,552
Lending Activities [Member]
Total revenue	36,152	185,089
Goods Transferred At A Point In Time [Member]
Total revenue	3,299,146	3,130,423
Services Transferred Over Time [Member]
Total revenue	2,306,288	2,635,121
Digital Currency Mining [Member]
Total revenue		28,804
North America [Member]
Total revenue	2,575,806	2,575,641
Europe [Member]
Total revenue	537,897	547,999
Middle East [Member]
Total revenue	2,306,288	2,312,902
Other [Member]
Total revenue	185,443	329,002
GWW [Member]
Total revenue	4,387,447	4,142,658
GWW [Member] | RF/Microwave Filters [Member]
Total revenue	1,501,380	652,559
GWW [Member] | Detector Logarithmic Video Amplifiers [Member]
Total revenue	288,846	435,365
GWW [Member] | Power Supply Units [Member]
Total revenue
GWW [Member] | Power Supply Systems [Member]
Total revenue	290,933	556,514
GWW [Member] | Healthcare Diagnostic Systems [Member]
Total revenue	214,303	648,668
GWW [Member] | Defense Systems [Member]
Total revenue	2,091,985	1,849,552
GWW [Member] | Lending Activities [Member]
Total revenue
GWW [Member] | Goods Transferred At A Point In Time [Member]
Total revenue	2,081,159	1,507,537
GWW [Member] | Services Transferred Over Time [Member]
Total revenue	2,306,288	2,635,121
GWW [Member] | Digital Currency Mining [Member]
Total revenue
GWW [Member] | North America [Member]
Total revenue	1,672,726	1,015,124
GWW [Member] | Europe [Member]
Total revenue	310,569	532,747
GWW [Member] | Middle East [Member]
Total revenue	2,306,288	2,312,902
GWW [Member] | Other [Member]
Total revenue	97,864	281,885
Coolisys [Member]
Total revenue	1,181,835	1,437,797
Coolisys [Member] | RF/Microwave Filters [Member]
Total revenue
Coolisys [Member] | Detector Logarithmic Video Amplifiers [Member]
Total revenue
Coolisys [Member] | Power Supply Units [Member]
Total revenue	1,181,835	1,408,993
Coolisys [Member] | Power Supply Systems [Member]
Total revenue
Coolisys [Member] | Healthcare Diagnostic Systems [Member]
Total revenue
Coolisys [Member] | Defense Systems [Member]
Total revenue
Coolisys [Member] | Lending Activities [Member]
Total revenue
Coolisys [Member] | Goods Transferred At A Point In Time [Member]
Total revenue	1,181,835	1,437,797
Coolisys [Member] | Services Transferred Over Time [Member]
Total revenue
Coolisys [Member] | Digital Currency Mining [Member]
Total revenue		28,804
Coolisys [Member] | North America [Member]
Total revenue	866,928	1,375,428
Coolisys [Member] | Europe [Member]
Total revenue	227,328	15,252
Coolisys [Member] | Middle East [Member]
Total revenue
Coolisys [Member] | Other [Member]
Total revenue	87,579	47,117
DP Lending [Member]
Total revenue	36,152	185,089
DP Lending [Member] | RF/Microwave Filters [Member]
Total revenue
DP Lending [Member] | Power Supply Systems [Member]
Total revenue
DP Lending [Member] | Healthcare Diagnostic Systems [Member]
Total revenue
DP Lending [Member] | Defense Systems [Member]
Total revenue
DP Lending [Member] | Lending Activities [Member]
Total revenue	36,152	185,089
DP Lending [Member] | Goods Transferred At A Point In Time [Member]
Total revenue	36,152	185,089
DP Lending [Member] | Services Transferred Over Time [Member]
Total revenue
DP Lending [Member] | Digital Currency Mining [Member]
Total revenue
DP Lending [Member] | North America [Member]
Total revenue	36,152	185,089
DP Lending [Member] | Europe [Member]
Total revenue
DP Lending [Member] | Middle East [Member]
Total revenue
DP Lending [Member] | Other [Member]
Total revenue
DP Lending [Member] | Detector Logarithmic Video Amplifiers [Member]
Total revenue
DP Lending [Member] | Power Supply Units [Member]
Total revenue

BASIS OF PRESENTATION AND SIG_5

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Available-for-sale securities	$ 5,591,381	$ 6,540,720
Fair Value, Measurements, Recurring [Member]
Available-for-sale securities	6,733,322		$ 9,317,765
Fair Value, Measurements, Recurring [Member] | Fair Value Inputs Level 1 [Member]
Available-for-sale securities	476,391		878,249
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale securities
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale securities	6,256,931		8,439,516
Avalanche International Corp. [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities	138,688		1,569,286
Avalanche International Corp. [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value Inputs Level 1 [Member]
Available-for-sale securities	49,959		238,602
Avalanche International Corp. [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale securities
Avalanche International Corp. [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale securities	88,729		1,330,684
Avalanche International Corp. [Member] | Convertible Promissory Note [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities	5,591,381		6,540,720
Avalanche International Corp. [Member] | Convertible Promissory Note [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value Inputs Level 1 [Member]
Available-for-sale securities
Avalanche International Corp. [Member] | Convertible Promissory Note [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale securities
Avalanche International Corp. [Member] | Convertible Promissory Note [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale securities	5,591,381		6,540,720
Alzamend - A Related Party [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities	575,925		558,938
Alzamend - A Related Party [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value Inputs Level 1 [Member]
Available-for-sale securities
Alzamend - A Related Party [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale securities
Alzamend - A Related Party [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale securities	575,925		558,938
Marketable Securities [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities	426,432		639,647
Marketable Securities [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value Inputs Level 1 [Member]
Available-for-sale securities	426,432		639,647
Marketable Securities [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale securities
Marketable Securities [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale securities
Investment In Warrants Of Public Companies [Member] | Fair Value, Measurements, Recurring [Member]
Available-for-sale securities	896		9,174
Investment In Warrants Of Public Companies [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale securities
Investment In Warrants Of Public Companies [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale securities	896		9,174
Investments in Warrants of Public Companies [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value Inputs Level 1 [Member]
Available-for-sale securities

BASIS OF PRESENTATION AND SIG_6

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details 2) - shares		3 Months Ended
		Mar. 31, 2020	Mar. 31, 2019
Anti-dilutive securities		1,329,762	70,609
Preferred Stock [Member]
Anti-dilutive securities		2,232	2,232
Stock Option [Member]
Anti-dilutive securities		950	9,006
Warrant [Member]
Anti-dilutive securities	[1]	765,422	23,410
Convertible Notes [Member]
Anti-dilutive securities		561,158	35,961
[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 Companys 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
	Mar. 31, 2020USD ($)shares
Warrant outstanding | shares	6,500
Revenue performance obligation	$ 48,000,000
Impairment of property and equipment	1,020,514
MTIX Ltd [Member] | Two MLSE Units [Member]
Unit purchase price	50,000,000
Manufacturing costs	$ 100,000

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	$ 626,337	$ 483,383	$ 1,249,316	$ 769,619
Accounts receivable	2,996,218	2,438,254
Inventories, net	2,401,666	2,481,511
Prepaid expenses and other current assets	1,186,119	1,324,161
Total current assets classified as held for sale	10,594,608	11,071,257
Property and equipment, net	1,731,125	1,787,393
Right-of-use assets	4,055,556	4,177,590
Total assets classified as held for sale	37,765,708	42,750,408	$ 39,106,863
Current liabilities
Accounts payable and accrued expenses	14,188,086	14,284,563
Operating lease liability, current	468,388	484,819
Other current liabilities	1,970,041	1,545,210
Total current liabilities classified as held for sale	29,823,669	30,221,332
Long term liabilities
Operating lease liability, non-current	3,627,574	3,726,493
Total liabilities classified as held for sale	35,281,757	35,801,458
Discontinued Operations [Member]
Current assets
Cash and cash equivalents		5,170
Accounts receivable		83,885
Inventories, net		60,341
Prepaid expenses and other current assets		131,956
Total current assets classified as held for sale		281,352
Property and equipment, net		504,802
Right-of-use assets		1,098,466
Total assets classified as held for sale		1,884,620
Current liabilities
Accounts payable and accrued expenses	788,314	881,601
Operating lease liability, current	211,098	229,574
Other current liabilities	461,738	482,375
Total current liabilities classified as held for sale	1,461,150	1,593,550
Long term liabilities
Operating lease liability, non-current	897,842	951,072
Total liabilities classified as held for sale	$ 2,358,992	$ 2,544,622

Discontinued Operations (Deta_2

Discontinued Operations (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenue	$ 5,605,434	$ 5,765,544
Cost of revenue	(3,853,435)	(4,825,830)
Selling and marketing	(338,163)	(417,622)
General and administrative	(2,902,902)	(4,501,529)
Impairment of property and equipment	(1,020,514)
Discontinued Operations [Member]
Revenue	543,327	1,173,499
Cost of revenue	(160,310)	(292,483)
Selling and marketing		(56,721)
General and administrative	(555,445)	(929,437)
Impairment of property and equipment	(1,525,316)
Loss from discontinued operations	$ (1,697,744)	$ (105,142)

Marketable Equity Securities (D

Marketable Equity Securities (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Cost	$ 50,661	$ 740,948
Common Stock [Member]
Cost	330,878		$ 423,025
Gross unrealized gains (losses)	95,554		216,622
Gross realized gains (losses)
Fair value	$ 426,432		$ 639,647

Marketable Equity Securities _2

Marketable Equity Securities (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Sales of marketable equity securities	$ (106,589)	$ (286,656)
Realized gains on marketable equity securities	14,442	(13,344)
Unrealized losses on marketable equity securities	(365,359)	$ (116,042)
Common Stock [Member]
Balance at beginning	639,647
Sales of marketable equity securities	(106,589)
Realized gains on marketable equity securities	14,442
Unrealized losses on marketable equity securities	(121,068)
Balance at end	$ 426,432

Marketable Equity Securities _3

Marketable Equity Securities (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Common Stock [Member]
Gross unrealized gains (losses)	$ 121,068	$ 258,905

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Property, plant and equipment, gross	$ 4,713,111	$ 4,757,423
Accumulated depreciation and amortization	(2,981,986)	(2,970,030)
Property and equipment, net	1,731,125	1,787,393
Cryptocurrency Machines and Related Equipment [Member]
Property, plant and equipment, gross	567,216	567,216
Computer Software and Related Equipment [Member]
Property, plant and equipment, gross	2,561,129	2,518,187
Office Furniture and Equipment [Member]
Property, plant and equipment, gross	410,266	441,613
Leasehold Improvements [Member]
Property, plant and equipment, gross	$ 1,174,500	$ 1,230,407

PROPERTY AND EQUIPMENT, NET (_2

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Depreciation expense	$ 174,947	$ 799,023
Restaurant Equipment [Member]
Impairment charges	$ 504,802

INTANGIBLE ASSETS, NET (Details

INTANGIBLE ASSETS, NET (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Intangible assets gross	$ 4,021,502	$ 4,087,550
Accumulated depreciation and amortization	(940,779)	(880,562)
Intangible assets, net	3,080,723	3,206,988
Customer List [Member]
Intangible assets gross	2,360,010	2,406,434
Domain Name and Other Intangible Assets [Member]
Intangible assets gross	622,185	641,809
Trade Name and Trademark [Member]
Intangible assets gross	$ 1,039,307	$ 1,039,307

INTANGIBLE ASSETS, NET (Detai_2

INTANGIBLE ASSETS, NET (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Intangible Assets Net [Abstract]
Amortization of Intangible Assets	$ 83,285	$ 162,415

GOODWILL (Details)

GOODWILL (Details)	3 Months Ended
	Mar. 31, 2020USD ($)
Intangible Assets, Net (Including Goodwill) [Abstract]
Balance as of January 1, 2020	$ 8,100,947
Effect of exchange rate changes	(150,733)
Balance as of March 31, 2020	$ 7,950,214

INVESTMENTS - RELATED PARTIES_2

INVESTMENTS - RELATED PARTIES (Details) - Avalanche International Corp. ("AVLP") and Alzamend Neuro, Inc. ("Alzamend") [Member] - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Investment in convertible promissory note of AVLP	$ 9,645,879	$ 9,595,079
Accrued interest in convertible promissory note of AVLP	2,025,475	2,025,475
Total investment in convertible promissory note of AVLP - Gross	11,671,354	11,620,554
Less: provision for loan losses	(6,079,973)	(5,079,834)
Total investment in convertible promissory note of AVLP	5,591,381	6,540,720
Investment in derivative instruments of AVLP	88,729	1,330,684
Investment in common stock of AVLP	49,959	238,602
Investment in common stock of Alzamend	575,925	558,938
Investment in derivative instruments and common stock of AVLP and Alzamend	714,613	2,128,224
Total investment in AVLP and Alzamend - Net	6,305,994	8,668,944
Investment in warrants and common stock of AVLP and Alzamend	714,613	2,128,224
Investment in convertible promissory note of AVLP	5,591,381	6,540,720
Total investment in AVLP and Alzamend - Net	$ 6,305,994	$ 8,668,944

INVESTMENTS - RELATED PARTIES_3

INVESTMENTS - RELATED PARTIES (Details 1) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Fair value of derivative instruments issued by AVLP	$ (4,411)
Provision for loan losses	1,000,000
Avalanche International Corp. ("AVLP") and Alzamend Neuro, Inc. ("Alzamend") [Member]
Investment in common stock of AVLP and Alzamend	575,925		$ 558,938
Avalanche International Corp. ("AVLP") and Alzamend Neuro, Inc. ("Alzamend") [Member] | Warrants and Common Stock [Member]
Balance at beginning	2,128,224
Investment in convertible promissory notes of AVLP
Investment in common stock of AVLP and Alzamend	10,334
Fair value of derivative instruments issued by AVLP	139
Unrealized loss in derivative instruments of AVLP	(1,242,094)
Unrealized loss in common stock of AVLP and Alzamend	(181,990)
Provision for loan losses
Balance at end	714,613		2,128,224
Avalanche International Corp. [Member] | 8% Convertible Promissory Note [Member]
Balance at beginning	6,540,720
Investment in convertible promissory notes of AVLP	50,661
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
Provision for loan losses	(1,000,000)
Balance at end	5,591,381		6,540,720
Avalanche International Corp. ("AVLP") and Alzamend Neuro, Inc. ("Alzamend") [Member]
Balance at beginning	8,668,944
Investment in convertible promissory notes of AVLP	50,661
Investment in common stock of AVLP and Alzamend	10,334
Fair value of derivative instruments issued by AVLP	139
Unrealized loss in derivative instruments of AVLP	(1,242,094)
Unrealized loss in common stock of AVLP and Alzamend	(181,990)
Provision for loan losses	(1,000,000)
Balance at end	$ 6,305,994		$ 8,668,944

INVESTMENTS - RELATED PARTIES_4

INVESTMENTS - RELATED PARTIES (Details Narrative)	3 Months Ended		12 Months Ended
	Mar. 31, 2020USD ($)$ / sharesshares	Mar. 31, 2019USD ($)	Dec. 31, 2019USD ($)$ / sharesshares
Net unrealized loss on derivative securities, related party	$ (1,242,094)	$ (736,680)
Provision for credit losses	$ 1,000,000
Common Stock [Member]
Number of shares issued (in shares) | shares	73,450
Avalanche International Corp. [Member] | Common Stock [Member]
Number of shares repurchased (in shares) | shares	5,000		91,000
Number of share repurchased, value	$ 1,274		$ 53,032
Closing price of stock | $ / shares	$ 0.05		$ 0.24
Number of shares owned | shares	999,175
Avalanche International Corp. [Member] | 12% New Convertible Promissory Note [Member]
Interest income for the discount accretion		619,809
Interest income from related party	$ 0	$ 210,191
Interest rate		12.00%
Recognized unrealized gain		$ 697,876
Avalanche International Corp. [Member] | Convertible Promissory Note [Member]
Convertible promissory note aggregate principal amount	5,591,381
Avalanche International Corp. [Member] | Loan And Security Agreement [Member] | 12% New Convertible Promissory Note [Member]
Unrealized gain (loss) on its investment	5,606,350		$ 4,364,256
Net unrealized loss on derivative securities, related party	$ 1,242,094	$ 736,680
Description of market capitalizations	Based on historical stock prices for similar technology companies with market capitalizations under $100 million.
Avalanche International Corp. [Member] | Loan And Security Agreement [Member] | 12% New Convertible Promissory Note [Member] | Risk Free Interest Rate [Member] | Minimum [Member]
Measurement input	0.0023
Avalanche International Corp. [Member] | Loan And Security Agreement [Member] | 12% New Convertible Promissory Note [Member] | Risk Free Interest Rate [Member] | Maximum [Member]
Measurement input	0.0260
Avalanche International Corp. [Member] | Loan And Security Agreement [Member] | 12% New Convertible Promissory Note [Member] | Price Volatility [Member] | Minimum [Member]
Measurement input	0.687
Avalanche International Corp. [Member] | Loan And Security Agreement [Member] | 12% New Convertible Promissory Note [Member] | Price Volatility [Member] | Maximum [Member]
Measurement input	0.894
Avalanche International Corp. [Member]
Debt instrument maturity terms	5 years
Number of warrants purchased | shares	19,291,758
Avalanche International Corp. [Member] | DPW Holdings [Member]
Convertible promissory note aggregate principal amount	$ 9,645,879
Conversion price (in dollars per share) | $ / shares	$ 0.50
Interest rate	12.00%
Number of warrants purchased | shares	19,291,758
Ownership percentage	18.00%

INVESTMENTS IN LIMITED PARTNE_2

INVESTMENTS IN LIMITED PARTNERSHIP (Details Narrative)	Mar. 31, 2020USD ($)
Investments, Debt and Equity Securities [Abstract]
Real estate investment	$ 1,869,000
Another real estate investment	$ 100,000

OTHER INVESTMENTS, RELATED PA_2

OTHER INVESTMENTS, RELATED PARTIES (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Dec. 31, 2017	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2017	Dec. 31, 2019	Dec. 05, 2017
Payments to acquire property		$ 155,981	$ 3,794
Amortization expense		677,022	1,491,065
Unamortized balance		225,000			$ 232,500
Tenancy In Common Agreement [Member]
Amortization of property				$ 300,000
Amortization expense		7,500	$ 7,500
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
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%

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details)	3 Months Ended
	Mar. 31, 2020$ / sharesshares
Exercise Price Range $480.00 - $560.00 [Member]
Exercise Price, lower limit	$ 480
Exercise Price, upper limit	$ 560
Options Outstanding | shares	919
Weighted Average Remaining Contractual Life (Years)	5 years 8 months 8 days
Weighted Average Exercise Price, Outstanding	$ 537.96
Options, Exercisable | shares	484
Weighted Average Exercise Price, Exercisable	$ 528.47
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	31
Weighted Average Remaining Contractual Life (Years)	3 years 4 months 17 days
Weighted Average Exercise Price, Outstanding	$ 1,339.20
Options, Exercisable | shares	31
Weighted Average Exercise Price, Exercisable	$ 1,339.20
Exercise Price Range $480.00 - $1,352.00 [Member]
Exercise Price, lower limit	480
Exercise Price, upper limit	$ 1,352
Options Outstanding | shares	950
Weighted Average Remaining Contractual Life (Years)	5 years 7 months 10 days
Weighted Average Exercise Price, Outstanding	$ 564.32
Options, Exercisable | shares	515
Weighted Average Exercise Price, Exercisable	$ 577.68

STOCK-BASED COMPENSATION (Det_2

STOCK-BASED COMPENSATION (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Total stock-based compensation	$ 122,763	$ 621,288
Stock Based Compensation From Issuances Outside Plans [Member]
Total stock-based compensation	32,250	458,962
Stock Based Compensation From Plans [Member]
Total stock-based compensation	$ 90,513	$ 162,326

STOCK-BASED COMPENSATION (Det_3

STOCK-BASED COMPENSATION (Details 2)	3 Months Ended
	Mar. 31, 2020USD ($)$ / sharesshares
Shares Available for Grant
Beginning balance	103,105
Restricted stock awards	(50,000)
Forfeited	438
Ending balance	53,543
Number of Shares
Beginning balance	1,388
Restricted stock awards
Forfeited	(438)
Ending balance	950
Weighted Average Exercise Price
Beginning balance | $ / shares	$ 636.47
Forfeited | $ / shares	793.14
Ending balance | $ / shares	$ 564.32
Weighted Average Remaining Contractual Life
Beginning balance	6 years 3 months 29 days
Ending balance	5 years 7 months 10 days
Aggregate Intrinsic Value
Beginning balance | $	$ 0
Ending balance | $	$ 0

STOCK-BASED COMPENSATION (Det_4

STOCK-BASED COMPENSATION (Details Narrative) - USD ($)	Jul. 19, 2019	Mar. 31, 2020	Mar. 31, 2019
Share-based compensation expense		$ 122,763	$ 621,288
Compensation cost not yet recognized		$ 187,996
Weighted average period for recognition		2 years 2 months 19 days
Common Stock [Member]
Share price (in dollars per share)		$ 1.13
2012 Stock Option Plan [Member]
Number of shares authorized		184,216
Number of shares available for grant		53,543
2018 Amendment Stock Option Plan [Member]
Number of shares issued	175,000
2017 Stock Incentive Plan [Member] | Consultants and Service Providers [Member] | Common Stock [Member]
Weighted average grant date fair value		$ 73,450	$ 253,019
Number of shares issued		65,000	9,375

WARRANTS (Details)

WARRANTS (Details)	3 Months Ended
	Mar. 31, 2020$ / sharesshares
Exercse Price	$ 1.27
Number outstanding | shares	6,500
Exercise Price $0.00 [Member]
Exercse Price
Number outstanding | shares	6,500
Weighted average remaining contractual life (years)	4 years
Weighted Average Exercise Price
Number Exercisable | shares	6,500
Weighted Average Exercise Price
Exercise Price $1.19 [Member]
Exercse Price	$ 1.19
Number outstanding | shares	277,778
Weighted average remaining contractual life (years)	4 years 10 months 28 days
Weighted Average Exercise Price	$ 1.19
Number Exercisable | shares
Weighted Average Exercise Price	$ 1.19
Exercise Price $1.43 [Member]
Exercse Price	$ 1.43
Number outstanding | shares	270,198
Weighted average remaining contractual life (years)	4 years 10 months 10 days
Weighted Average Exercise Price	$ 1.43
Number Exercisable | shares
Weighted Average Exercise Price	$ 1.43
Exercise Price $8.00 [Member]
Exercse Price	$ 8
Number outstanding | shares	397
Weighted average remaining contractual life (years)	1 year 7 months 2 days
Weighted Average Exercise Price	$ 8
Number Exercisable | shares	397
Weighted Average Exercise Price	$ 8
Exercise Price $8.80 [Member]
Exercse Price	$ 8.80
Number outstanding | shares	25,000
Weighted average remaining contractual life (years)	4 years 3 months
Weighted Average Exercise Price	$ 8.80
Number Exercisable | shares	25,000
Weighted Average Exercise Price	$ 8.80
Exercise Price $12.00 [Member]
Exercse Price	$ 12
Number outstanding | shares	12,500
Weighted average remaining contractual life (years)	4 years 1 month 1 day
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
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)	2 years 7 months 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 29 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)	2 years 7 months 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)	2 years 7 months 13 days
Weighted Average Exercise Price	$ 560
Number Exercisable | shares	2,657
Weighted Average Exercise Price	$ 560
Exercise Price $1.14 [Member]
Exercse Price	$ 1.14
Number outstanding | shares	144,928
Weighted average remaining contractual life (years)	4 years 11 months 8 days
Weighted Average Exercise Price	$ 1.14
Number Exercisable | shares
Weighted Average Exercise Price	$ 1.14
Exercise Price $640.00 [Member]
Exercse Price	$ 640
Number outstanding | shares	200
Weighted average remaining contractual life (years)	2 years 26 days
Weighted Average Exercise Price	$ 640
Number Exercisable | shares	200
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 1 month 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)	2 years 8 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 5 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)	2 years 11 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 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)	2 years 9 months 22 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)	2 years 9 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)	2 years 9 months 25 days
Weighted Average Exercise Price	$ 2,000
Number Exercisable | shares	203
Weighted Average Exercise Price	$ 2,000
Exercise Price $600 [Member]
Exercse Price	$ 600
Number outstanding | shares	170
Weighted average remaining contractual life (years)	2 years 1 month 13 days
Weighted Average Exercise Price	$ 600
Number Exercisable | shares	170
Weighted Average Exercise Price	$ 600
Exercise Price $1.14 - $2,000.00 [Member]
Number outstanding | shares	771,922
Weighted Average Exercise Price	$ 22.29
Number Exercisable | shares	79,018
Weighted Average Exercise Price	$ 206.57
Maximum [Member] | Exercise Price $600 [Member]
Exercse Price	2,000
Minimum [Member] | Exercise Price $600 [Member]
Exercse Price	$ 1.14

WARRANTS (Details 1)

WARRANTS (Details 1) - Warrant [Member]	3 Months Ended
	Mar. 31, 2020$ / shares
Weighted average life (in years)	5 years
Volatility	86.30%
Expected dividend yield	0.00%
Weighted average grant-date fair value per share of warrants granted (in dollars per share)	$ 0.79
Maximum [Member]
Weighted average risk-free interest rate	1.38%
Minimum [Member]
Weighted average risk-free interest rate	0.46%

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2020	Feb. 20, 2020
Number of warrants issued	692,904
Warrant exercise price (in dollars per share)	$ 1.27
Warrant [Member] | Convertible Promissory Note [Member]
Warrant exercise price (in dollars per share)	$ 1.17	$ 1.43
Number of common stock issued	422,706	270,198
Principal amount	$ 450,000
Original issue discount percentage	12.00%

OTHER CURRENT LIABILITIES (Deta

OTHER CURRENT LIABILITIES (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Other Current Liabilities
Accrued payroll and payroll taxes	$ 1,720,216	$ 1,237,054
Warranty liability	78,139	80,412
Other accrued expenses	171,686	227,744
Total	$ 1,970,041	$ 1,545,210

LEASES (Details)

LEASES (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Operating right-of-use assets	$ 4,055,556
Operating lease liability - current	468,388	$ 484,819
Operating lease liability - non-current	$ 3,627,574	$ 3,726,493

LEASES (Details 1)

LEASES (Details 1)	3 Months Ended
	Mar. 31, 2020USD ($)
Leases [Abstract]
Operating lease cost	$ 226,362
Short-term lease cost
Variable lease cost	$ 106,927

LEASES (Details 2)

LEASES (Details 2) - USD ($)	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 320,360
Right-of-use assets obtained in exchange for new operating lease liabilities
Weighted-average remaining lease term - operating leases		7 years 7 months 6 days
Weighted-average discount rate - operating leases		10.00%

LEASES (Details 3)

LEASES (Details 3)	Mar. 31, 2020USD ($)
Payments due by period
2020 (remainder)	$ 664,587
2021	787,506
2022	776,229
2023	786,645
2024	755,298
Thereafter	2,233,700
Total lease payments	6,003,965
Less interest	(1,908,003)
Present value of lease liabilities	$ 4,095,962

LEASES (Details Narrative)

LEASES (Details Narrative)	3 Months Ended
	Mar. 31, 2020
Office Space And Restaurant [Member]
Lease options to terminate	Within 1 year.
Office Space And Restaurant [Member] | Minimum [Member]
Lease terms	1 month
Office Space And Restaurant [Member] | Maximum [Member]
Lease terms	11 months
Commercial Properties [Member]
Discount rate	10.00%

ADVANCES ON FUTURE RECEIPTS (De

ADVANCES ON FUTURE RECEIPTS (Details Narrative)	3 Months Ended
	Mar. 31, 2020USD ($)
Purchase and Sale Agreement [Member] | Philou Ventures, LLC [Member] | Chief Executive Officer [Member]
Repayment of future receipts	$ 20,000

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Total notes payable	$ 7,228,125	$ 6,020,655
Less: Unamortized debt discounts	(122,908)	(29,348)
Less: Unamortized financing cost		(3,668)
Total notes payable, net of financing cost	7,105,217	5,987,639
Less: current portion	(6,611,816)	(5,505,015)
Notes payable - long-term portion	493,401	482,624
Other Short Term Notes Payable [Member]
Total notes payable	1,113,970	1,050,339
12% January 20 Promissory Note [Member]
Total notes payable	235,796
Dominion Short-Term Promissory Note [Member]
Total notes payable	2,510,173	2,510,173
CSOF Short Tterm Promissory Note [Member]
Total notes payable	318,150	318,150
12% Short Term Promissory Note [Member]
Total notes payable	585,919
Esousa Short Term Promissory Notes [Member]
Total notes payable	450,000
Notes Payable To Wells Fargo [Member]
Total notes payable	285,735	290,560
Note Payable To Dept. Of Economic And Community Development [Member]
Total notes payable	221,062	229,096
Short Term Bank Credit [Member]
Total notes payable	$ 1,507,320	$ 1,622,337

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative)	Feb. 10, 2020USD ($)$ / sharesshares	Jan. 29, 2020USD ($)	Mar. 31, 2020USD ($)$ / sharesshares	Mar. 31, 2019USD ($)	Feb. 05, 2020USD ($)
Warrant exercise price (in dollars per share) | $ / shares			$ 1.27
Loss on extinguishment			$ (463,134)	$ (807,784)
Warrant [Member]
Loss on extinguishment			$ 232,177
Warrant [Member] | Risk Free Interest Rate [Member]
Measurement input			0.0138
Warrant [Member] | Volatility Rate [Member]
Measurement input			0.8631
Stock Option [Member]
Warrant issued | shares			270,198
Common Stock [Member]
Principal amount			$ 893,700
Number of shares issued (in shares) | shares			73,450
Share price (in dollars per share) | $ / shares			$ 1.13
12% Short-Term Promissory Notes [Member] | Warrant [Member]
Warrant issued | shares			182,718
Non-cash interest expense			$ 59,810
Esousa Holdings LLC [Member] | Risk Free Interest Rate [Member] | 12% Short-Term Promissory Notes [Member] | Minimum [Member]
Measurement input			0.0046
Esousa Holdings LLC [Member] | Risk Free Interest Rate [Member] | 12% Short-Term Promissory Notes [Member] | Maximum [Member]
Measurement input			0.0111
Esousa Holdings LLC [Member] | Volatility Rate [Member] | 12% Short-Term Promissory Notes [Member]
Measurement input			0.8631
Esousa Holdings LLC [Member] | 12% Short-Term Promissory Notes [Member]
Principal amount			$ 450,000
Excercise price (in dollar per shares) | $ / shares			$ 1.17
Warrant tem			5 years
Interest rate			12.00%
Esousa Holdings LLC [Member] | 12% Short-Term Promissory Notes [Member] | Common Stock [Member]
Number of shares issued (in shares) | shares			422,706
Short term note term			The Esousa 12% short-term promissory notes have a term of three months.
Investor [Member] | Common Stock [Member]
Number of shares issued (in shares) | shares			645,216
Value of shares issued			$ 720,650
Loss on extinguishment			$ 210,612
Investor [Member] | 12% Short-Term Promissory Notes [Member]
Principal amount		$ 235,796
Interest rate		12.00%
Maturity date		Feb. 28, 2020
Debt original issuance discount		$ 28,296
Debt issuance costs		7,500
Net proceeds		200,000
Cash		150,000
Value of accrued liabilities cancelled		$ 50,000
Master Exchange Agreement [Member] | Common Stock [Member]
Description of volume weighted average price	VWAP Shares means the number of shares determined by dividing (x) the Exchange Amount of the applicable Exchange, multiplied by 1.1, by (y) the greater of (I) seventy-five percent (75.0%) of the VWAP of the Company’s common stock over the applicable Pricing Period, or (II) $0.30 per share
Number of shares issued (in shares) | shares	1,832,597
Excercise price (in dollar per shares) | $ / shares	$ 1.43
Warrant exercise price (in dollars per share) | $ / shares	$ 1
Master Exchange Agreement [Member] | Dominion Short Term Promissory Note [Member]
Warrant issued | shares			1,562,399
Number of option deemed			$ 270,198
Master Exchange Agreement [Member] | 12% Short-Term Promissory Notes [Member]
Principal amount					$ 585,919
Interest rate					12.00%
Master Exchange Agreement [Member] | Esousa Holdings LLC [Member] | Dominion Short Term Promissory Note [Member]
Principal amount	$ 4,163,481
Additional principal amount	$ 3,500,000
Description of agreement	The Exchange Agreement provides for two pricing periods, the first of which shall commence after the date on which the Creditor receives the Exchange Shares pursuant to the Initial Exchange and ending on the date that is 90 days after such receipt thereof, subject to extension as provided for in the Exchange Agreement, and the second of which shall commence on the date on which the Creditor receives the Exchange Shares pursuant to the Second Exchange and ending on the date that is 90 days after such receipt thereof, in either case, unless earlier terminated by the Creditor by written notice.

NOTES PAYABLE - RELATED PARTI_3

NOTES PAYABLE - RELATED PARTIES (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Notes Payable - Related Parties [Abstract]
Notes payable, related parties	$ 284,317	$ 284,317
Less: current portion	(170,085)	(169,153)
Notes payable, related parties - long-term portion	$ 114,232	$ 115,164

NOTES PAYABLE - RELATED PARTI_4

NOTES PAYABLE - RELATED PARTIES (Details Narrative) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Notes payable from related parties	$ 170,085	$ 169,153
Microphase Corporation [Member]
Notes payable from related parties	54,879
Notes payable outstanding	$ 339,196
Former Officer And Employee [Member] | Notes Payable, Other Payables [Member] | Minimum [Member] | Microphase Corporation [Member]
Interest rate on debt	3.00%
Former Officer And Employee [Member] | Notes Payable, Other Payables [Member] | Maximum [Member] | Microphase Corporation [Member]
Interest rate on debt	6.00%

CONVERTIBLE NOTES (Details)

CONVERTIBLE NOTES (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Total convertible notes payable	$ 1,700,812	$ 3,392,990
Unamortized debt discounts	(334,961)	(355,227)
Total convertible notes payable, net of financing cost	1,365,851	3,037,763
Less: current portion	(1,040,812)	(2,732,990)
Convertible notes payable, net of financing cost - long-term portion	325,039	304,773
8% Convertible Secured Notes [Member]
Convertible note	58,812	935,772
12% Convertible Promissory Notes [Member]
Convertible note		815,218
4% Convertible Promissory Notes [Member]
Convertible note	660,000	660,000
12% July 2019 Convertible Promissory Note [Member]
Convertible note	632,000	632,000
12% November 2019 Convertible Promissory Note [Member]
Convertible note	$ 350,000	$ 350,000

CONVERTIBLE NOTES (Details Narr

CONVERTIBLE NOTES (Details Narrative) - USD ($)	Feb. 05, 2020	Mar. 31, 2020	Mar. 31, 2019	Feb. 25, 2020	Nov. 15, 2019	Sep. 26, 2019
Loss on extinguishment		$ (463,134)	$ (807,784)
Remaining outstanding principal and interest		1,909,350	$ 2,608,458
Common Stock [Member]
Principal amount		$ 893,700
Number of convertible share issued		1,345,164	26,402
Proceeds from issuance of common stock		$ 1,345,164
Number of additional shares issued		32,925
Additional interest expense		$ 210,049
Common stock, issued (in shares)		496,500
Institutional Investor [Member] | Common Stock [Member]
Loss on extinguishment		$ 20,345
Convertible Promissory Note [Member] | Institutional Investor [Member] | Common Stock [Member]
Principal amount				$ 295,000
Common stock, issued (in shares)				203,448
January 2018 10% Convertible Promissory Note [Member] | Common Stock [Member]
Remaining outstanding principal and interest		$ 59,265
Securities Purchase Agreement [Member] | Institutional Investor [Member] | Common Stock [Member]
Principal amount	$ 585,919
Amount of converted debt	$ 295,000
Conversion price (in dollars per share)	$ 1.45
Percentage of net proceeds	12.00%
Securities Purchase Agreement [Member] | 12% Convertible Promissory Notes [Member]
Principal amount						$ 815,218
Interest rate on debt						12.00%
Securities Purchase Agreement [Member] | 8% Convertible Promissory Notes [Member] | Lender [Member]
Principal amount					$ 935,772
Interest rate on debt					8.00%
Conversion price (in dollars per share)					$ 1.80

CONVERTIBLE NOTE PAYABLE - RE_2

CONVERTIBLE NOTE PAYABLE - RELATED PARTY (Details Narrative) - USD ($)	Feb. 05, 2020	Mar. 31, 2020
Common Stock [Member]
Principal amount		$ 893,700
8% Convertible Promissory Note [Member]
Principal amount	$ 1,000,000
Interest rate	8.00%
Maturity date	Aug. 5, 2020
8% Convertible Promissory Note [Member] | Common Stock [Member]
Conversion price (in dollars per share)	$ 1.45
Intrinsic value	$ 68,966

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Nov. 28, 2018	Mar. 31, 2020	Dec. 31, 2019
Ding Gu [Member]
Damages amount		$ 1,100,000
Blockchain Mining Supply And Services, Ltd [Member]
Damages amount	$ 1,388,495
Settlement Agreement [Member]
Attorneys' fees		600,000
Non-Trade Creditors [Member]
Damages amount			$ 3,600,000
Damages sought value			4,000,000
Non-Trade Creditors [Member] | Settlement Agreement [Member]
Settlement amount			$ 400,000
Two Trade Creditors [Member] | Trade Liabilities [Member]
Settlement amount		450,000
Maximum loss exposure		$ 350,000

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)	Mar. 04, 2020	Jan. 15, 2020	Dec. 22, 2019	Dec. 23, 2019	Mar. 31, 2020	Dec. 31, 2019
Preferred stock, authorized					25,000,000
Preferred stock, par value (in dollars per sahre)					$ 0.001
Preferred stock outstanding					23,497,500
Securities Purchase Agreement [Member] | Ault And Company [Member]
Number of shares issued (in shares)			660,667
Common Stock [Member]
Number of shares issued for services					$ 65,000
Number of shares issued (in shares)					73,450
Share price (in dollars per share)					$ 1.13
Principal amount					$ 893,700
Accrued interest					809,455
Gross proceeds from common stock					$ 1,345,164
Common Stock [Member] | Securities Purchase Agreement [Member] | Dominion Short Term Promissory Note [Member]
Number of shares issued (in shares)	12,500
Common Stock [Member] | Securities Purchase Agreement [Member] | Ault And Company [Member]
Number of shares issued (in shares)		666,945		660,667
Share price (in dollars per share)				$ 1.12
Purchase price				$ 739,948
Series A Convertible Preferred Stock [Member]
Preferred stock, authorized					1,000,000	1,000,000
Preferred stock, par value (in dollars per sahre)					$ 0.001	$ 0.001
Preferred stock issued					7,040	7,040
Preferred stock outstanding					7,040	7,040
Convertible preferred stock, authorized					1,000,000
Series B Convertible Preferred Stock [Member]
Preferred stock, authorized					500,000	500,000
Preferred stock, par value (in dollars per sahre)					$ 0.001	$ 0.001
Preferred stock issued					125,000	125,000
Preferred stock outstanding					125,000	125,000
Convertible preferred stock, authorized					500,000
Series C Preferred Stock [Member]
Convertible preferred stock, authorized					2,500

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Dec. 22, 2019	Apr. 12, 2019	Mar. 31, 2017	Mar. 09, 2017	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Sep. 30, 2018	Aug. 21, 2017
Short-term loans						$ 47,000
Provision for losses					$ 1,000,000
Multiplex Laser Surface Enhancement [Member]
Proceeds from sale of shares		$ 2,676,219
AVLP [Member]
Number of shares issued (in shares)					5,000		91,000
Amount of shares issued					$ 1,274		$ 53,032
Unrealized gain					$ 697,876
Avalanche International Corp. [Member]
Number of warrants purchased					19,291,758
MTIX Limited [Member]
Proceeds from sale of shares					$ 1,238,856
MTIX Limited [Member] | Multiplex Laser Surface Enhancement [Member]
Purchase order			$ 50,000,000
Alzamend Neuro, Inc. [Member]
Unrealized gain					7,927
Ault & Company [Member]
Promissory note receivable					2,900,000
Short-term loans					$ 544,975
Philou [Member] | Manager [Member] | Series B Convertible Preferred Stock [Member]
Number of shares issued (in shares)					125,000
Milton C. Ault [Member]
Repayment of sale of advances on future receipts								$ 8,218,000
Repayment of sale of the promissory notes								$ 4,781,000
Percentage obligation of non-cash compensation								1.50%
Loan And Security Agreement [Member] | AVLP [Member]
Maximum amount of non-revolving credit facility									$ 10,000,000
Contractual interest receivable					$ 2,025,475
Provision for losses					6,079,973
Loan And Security Agreement [Member] | AVLP [Member] | Convertible Promissory Note [Member]
Principal amount					$ 9,645,879
Interest rate on debt					12.00%
Securities Purchase Agreement [Member] | Ault & Company [Member]
Number of shares issued (in shares)	660,667
Amount of shares issued	$ 739,948
Market price of common stock (in dollars per share)	$ 1.12
Preferred Stock Purchase Agreement [Member] | Philou [Member] | Series B Convertible Preferred Stock [Member]
Description of stock purchase agreement term				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.

SEGMENT, CUSTOMERS AND GEOGRA_3

SEGMENT, CUSTOMERS AND GEOGRAPHICAL INFORMATION (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Revenue	$ 5,569,282	$ 5,551,651
Revenue, cryptocurrency mining		28,804
Revenue, lending activities	36,152	185,089
Total revenues	5,605,434	5,765,544
Depreciation and amortization expense	258,232	961,438
Loss from operations	(2,929,784)	(4,433,612)
Capital expenditures for segment assets	155,981	3,794
Identifiable assets	37,765,708	39,106,863	$ 42,750,408
Operating Segments [Member] | GWW [Member]
Revenue	4,387,447	4,142,658
Revenue, cryptocurrency mining
Revenue, lending activities
Total revenues	4,387,447	4,142,658
Depreciation and amortization expense	150,014	214,781
Loss from operations	95,756	(282,906)
Capital expenditures for segment assets	138,672
Identifiable assets	20,827,301	19,804,325
Operating Segments [Member] | Coolisys [Member]
Revenue	1,181,835	1,408,993
Revenue, cryptocurrency mining		28,804
Revenue, lending activities
Total revenues	1,181,835	1,437,797
Depreciation and amortization expense	108,218	746,657
Loss from operations	(218,544)	(1,103,001)
Capital expenditures for segment assets	669	9,606
Identifiable assets	15,352,192	29,993,617
Operating Segments [Member] | DPL [Member]
Revenue
Revenue, cryptocurrency mining
Revenue, lending activities	36,152	185,089
Total revenues	36,152	185,089
Depreciation and amortization expense
Loss from operations	(35,713)	75,295
Capital expenditures for segment assets	16,640
Identifiable assets	$ 1,586,215	$ 2,911,565

SEGMENT, CUSTOMERS AND GEOGRA_4

SEGMENT, CUSTOMERS AND GEOGRAPHICAL INFORMATION (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Total Revenues by Major Customer	$ 5,605,434	$ 5,765,544
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Customer A [Member]
Total Revenues by Major Customer	$ 1,854,295	$ 1,416,086
Percentage of Total Company Revenues	33.00%	25.00%

SEGMENT, CUSTOMERS AND GEOGRA_5

SEGMENT, CUSTOMERS AND GEOGRAPHICAL INFORMATION (Details Narrative)	3 Months Ended
	Mar. 31, 2020Number
Segment Reporting [Abstract]
Number of reportable segments	3

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jun. 26, 2020	May 27, 2020	Apr. 06, 2020	Feb. 10, 2020	Jun. 30, 2020	Mar. 31, 2020	Nov. 28, 2020	May 28, 2020	Apr. 20, 2020	Apr. 13, 2020	Feb. 05, 2020
Common Stock [Member]
Subsequent Event [Line Items]
Principal amount						$ 893,700
Number of shares issued (in shares)						73,450
Share price (in dollars per share)						$ 1.13
Common Stock [Member] | Master Exchange Agreement [Member]
Subsequent Event [Line Items]
Number of shares issued (in shares)				1,832,597
12% Short-Term Promissory Notes [Member] | Master Exchange Agreement [Member]
Subsequent Event [Line Items]
Principal amount											$ 585,919
Interest rate											12.00%
Esousa Holdings LLC [Member] | 12% Short-Term Promissory Notes [Member]
Subsequent Event [Line Items]
Principal amount						$ 450,000
Warrant tem						5 years
Interest rate						12.00%
Esousa Holdings LLC [Member] | 12% Short-Term Promissory Notes [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Number of shares issued (in shares)						422,706
Short term note term						The Esousa 12% short-term promissory notes have a term of three months.
Subsequent Event [Member]
Subsequent Event [Line Items]
Principal amount							$ 200,000
Subsequent Event [Member] | 10% Convertible Promissory Note [Member]
Subsequent Event [Line Items]
Principal amount										$ 100,000
Warrant tem										5 years
Share price (in dollars per share)										$ 1.17
Interest rate										50.00%
Subsequent Event [Member] | 10% Convertible Promissory Note [Member] | Exchange dividend rate [Member]
Subsequent Event [Line Items]
Dividend unpaid										$ 1.35
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Principal amount					$ 400,000
Number of shares issued (in shares)					20,000
Share price (in dollars per share)					$ 1.07
Accrued liability					$ 21,000
Subsequent Event [Member] | 12% Short-Term Promissory Notes [Member]
Subsequent Event [Line Items]
Principal amount	$ 800,000							$ 235,796
Warrant tem	17 months
Exercise price	$ 2.43
Number of shares issued (in shares)	361,991
Subsequent Event [Member] | Esousa Holdings LLC [Member] | Common Stock [Member] | Master Exchange Agreement [Member]
Subsequent Event [Line Items]
Number of share issued upon debt conversion (in shares)			216,354
Subsequent Event [Member] | Esousa Holdings LLC [Member] | 12% Short-Term Promissory Notes [Member]
Subsequent Event [Line Items]
Principal amount					$ 425,000
Warrant tem					5 years
Short term note term					The Esousa 12% short-term promissory notes have a term of three months.
Interest rate					12.00%
Subsequent Event [Member] | Esousa Holdings LLC [Member] | 12% Short-Term Promissory Notes [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Number of shares issued (in shares)					467,397
Share price (in dollars per share)					$ 1
Paycheck Protection Program Loan [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Principal amount									$ 715,101
8% Convertible Promissory Note and the 12% November 2019 Convertible Promissory Note | Subsequent Event [Member] | Esousa Holdings LLC [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Number of share issued upon debt conversion (in shares)					474,032
Microphase Short-Term Promissory Note [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Principal amount									$ 467,333
Principal And Interest Payments [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Principal amount		$ 150,000
Principal and interest payments		$ 731
Interest rate		3.75%
Volume Weighted Average Price [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Share price (in dollars per share)									$ 0.35
Interest rate									75.00%
Coronavirus Aid Relief And Economic Security Act [Member]
Subsequent Event [Line Items]
Relief fund amount						$ 2,000,000,000,000