Hyperscale Data (GPUS) 10-Q 19 Nov 21 2021 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2021	Nov. 18, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2021
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	1-12711
Entity Registrant Name	AULT GLOBAL HOLDINGS, INC.
Entity Central Index Key	0000896493
Entity Tax Identification Number	94-1721931
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	11411 Southern Highlands Pkwy #240
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89141
City Area Code	(949)
Local Phone Number	444-5464
Title of 12(b) Security	Class A Common Stock, $0.001 par value
Trading Symbol	DPW
Security Exchange Name	NYSEAMER
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		81,924,987

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
CURRENT ASSETS
Cash and cash equivalents	$ 44,047,000	$ 18,680,000
Marketable equity securities	49,931,000	2,563,000
Accounts receivable	5,115,000	3,852,000
Accounts and other receivable, related party	1,196,000	1,196,000
Accrued revenue	1,857,000	1,696,000
Inventories	3,842,000	3,374,000
Prepaid expenses and other current assets	7,987,000	2,988,000
TOTAL CURRENT ASSETS	113,975,000	34,349,000
Intangible assets, net	4,069,000	4,390,000
Goodwill	9,606,000	9,646,000
Property and equipment, net	29,550,000	2,123,000
Right-of-use assets	5,201,000	4,318,000
Investment in promissory notes, related parties	19,194,000	10,668,000
Investments in common stock and warrants, related parties	24,911,000	6,139,000
Investments in debt and equity securities	9,924,000	262,000
Investment in limited partnership	1,869,000	1,869,000
Loans receivable	5,877,000	750,000
Other investments, related parties	780,000	803,000
Other assets	765,000	326,000
TOTAL ASSETS	225,721,000	75,643,000
CURRENT LIABILITIES
Accounts payable and accrued expenses	9,361,000	10,579,000
Accounts payable and accrued expenses, related party	26,000	36,000
Operating lease liability, current	1,014,000	524,000
Revolving credit facility		125,000
Notes payable, net	1,697,000	4,048,000
Notes payable, related parties		188,000
Convertible notes payable, related party		400,000
Warrant liability	4,322,000	4,192,000
Other current liabilities	3,608,000	1,790,000
TOTAL CURRENT LIABILITIES	20,028,000	21,882,000
LONG-TERM LIABILITIES
Operating lease liability, non-current	4,265,000	3,855,000
Notes payable		336,000
Notes payable, related parties		52,000
Convertible notes payable	447,000	386,000
TOTAL LIABILITIES	24,740,000	26,511,000
STOCKHOLDERS’ EQUITY
Additional paid-in capital	331,886,000	171,396,000
Accumulated deficit	(120,066,000)	(121,396,000)
Accumulated other comprehensive loss	(9,631,000)	(1,718,000)
Treasury stock, at cost	(2,773,000)
TOTAL AULT GLOBAL HOLDINGS STOCKHOLDERS’ EQUITY	199,479,000	48,310,000
Non-controlling interest	1,502,000	822,000
TOTAL STOCKHOLDERS’ EQUITY	200,981,000	49,132,000
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	225,721,000	75,643,000
Series A Preferred Stock [Member]
STOCKHOLDERS’ EQUITY
Series B Convertible Preferred Stock, $10 stated value per share,
Series B Preferred Stock [Member]
STOCKHOLDERS’ EQUITY
Series B Convertible Preferred Stock, $10 stated value per share,
Common Class A [Member]
STOCKHOLDERS’ EQUITY
Class B Common Stock, $0.001 par value – 25,000,000 shares authorized;	63,000	28,000
Common Class B [Member]
STOCKHOLDERS’ EQUITY
Class B Common Stock, $0.001 par value – 25,000,000 shares authorized;

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Preferred Stock, Shares Authorized	25,000,000
Series A Preferred Stock [Member]
Convertible preferred stock, stated value (in dollars per share)	$ 25	$ 25
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Shares Outstanding	7,040	7,040
Preferred Stock, Shares Issued	7,040	7,040
Preferred Stock, Redemption Amount	$ 176,000	$ 176,000
Series B Preferred Stock [Member]
Convertible preferred stock, stated value (in dollars per share)	$ 10	$ 10
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	500,000	500,000
Preferred Stock, Shares Outstanding	125,000	125,000
Preferred Stock, Shares Issued	125,000	125,000
Preferred Stock, Liquidation Preference, Value	$ 1,250,000	$ 1,250,000
Common Class A [Member]
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	500,000,000	500,000,000
Common Stock, Shares, Outstanding	63,346,921
Common Stock, Shares, Issued	63,346,921	27,753,562
Common Class B [Member]
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	25,000,000	25,000,000
Common Stock, Shares, Outstanding	0	0
Common Stock, Shares, Issued	0	0

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Total revenue	$ (30,794,000)	$ 5,676,000	$ 44,580,000	$ 16,682,000
Cost of revenue	5,271,000	3,736,000	16,657,000	11,085,000
Gross profit (loss)	(36,065,000)	1,940,000	27,923,000	5,597,000
Operating expenses
Research and development	524,000	469,000	1,657,000	1,372,000
Selling and marketing	1,993,000	260,000	4,740,000	893,000
General and administrative	11,292,000	2,836,000	24,376,000	8,656,000
Total operating expenses	13,809,000	3,565,000	30,773,000	10,921,000
Loss from continuing operations	(49,874,000)	(1,625,000)	(2,850,000)	(5,324,000)
Other income (expenses)
Interest income	125,000	102,000	176,000	139,000
Accretion of discount on note receivable, related party	4,210,000		4,210,000
Interest expense	(140,000)	(2,366,000)	(475,000)	(4,414,000)
Change in fair value of marketable equity securities	(750,000)	(29,000)	(705,000)	(58,000)
Realized gain on marketable securities	30,000		428,000
Gain (loss) on extinguishment of debt		(12,823,000)	929,000	(13,298,000)
Change in fair value of warrant liability	259,000		(130,000)	(6,000)
Total other income (expenses), net	3,734,000	(15,116,000)	4,433,000	(17,637,000)
Income (loss) from continuing operations before income taxes	(46,140,000)	(16,741,000)	1,583,000	(22,961,000)
Income tax (provision) benefit	3,366,000	6,000	(144,000)	18,000
Net income (loss) from continuing operations	(42,774,000)	(16,735,000)	1,439,000	(22,943,000)
Net loss from discontinued operations, net of taxes				(1,698,000)
Net income (loss)	(42,774,000)	(16,735,000)	1,439,000	(24,641,000)
Net loss attributable to non-controlling interest	(96,000)		(93,000)
Net income (loss) attributable to Ault Global Holdings	(42,870,000)	(16,735,000)	1,346,000	(24,641,000)
Preferred dividends	(4,000)	(3,000)	(13,000)	(10,000)
Net income (loss) available to common stockholders	$ (42,874,000)	$ (16,738,000)	$ 1,333,000	$ (24,651,000)
Basic net income (loss) per common share:
Continuing operations	$ (0.73)	$ (1.69)	$ 0.03	$ (3.40)
Discontinued operations				(0.25)
Net income (loss) per common share	(0.73)	(1.69)	0.03	(3.65)
Diluted net income (loss) per common share:
Continuing operations	(0.73)	(1.69)	0.03	(3.40)
Discontinued operations				(0.25)
Net income (loss) per common share	$ (0.73)	$ (1.69)	$ 0.03	$ (3.65)
Weighted average basic common shares outstanding	58,987,000	9,879,000	49,714,000	6,759,000
Weighted average diluted common shares outstanding	58,987,000	9,879,000	50,145,000	6,759,000
Other comprehensive income (loss)
Foreign currency translation adjustment	$ (182,000)	$ 44,000	$ (141,000)	$ (8,000)
Net unrealized gain (loss) on derivative securities of related party	(4,849,000)	1,561,000	(7,773,000)	1,080,000
Other comprehensive income (loss)	(5,031,000)	1,605,000	(7,914,000)	1,072,000
Total comprehensive loss	(47,905,000)	(15,133,000)	(6,581,000)	(23,579,000)
Revenue [Member]
Total revenue	7,803,000	5,705,000	24,272,000	16,709,000
Revenue Cryptocurrency Mining [Member]
Total revenue	272,000		693,000
Lending And Trading Activities [Member]
Total revenue	$ (38,869,000)	$ (29,000)	$ 19,615,000	$ (27,000)

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Treasury Stock [Member]	Total
BALANCES, January 1, 2020 at Dec. 31, 2019		$ 3,000	$ 101,099,000	$ (88,650,000)	$ (5,511,000)	$ 8,000		$ 6,949,000
Shares, Outstanding, Beginning Balance at Dec. 31, 2019	132,040	3,318,390
Options			61,000					61,000
Cash for exchange fees and other financing costs			(25,000)					(25,000)
Net loss				(24,641,000)				(24,641,000)
Preferred dividends				(10,000)				(10,000)
in related party					1,080,000			1,080,000
Foreign currency translation adjustments					(8,000)			(8,000)
Net income attributable to non-controlling interest
Other				(1,000)				(1,000)
BALANCES, September 30, 2020 at Sep. 30, 2020		$ 11,000	122,244,000	(113,302,000)	(4,439,000)	8,000		4,522,000
Shares, Outstanding, Ending Balance at Sep. 30, 2020	132,040	11,473,410
Common stock			182,000					182,000
Stock based compensation: Common Stock (Shares)		102,500
of debt		$ 7,000	16,704,000					16,711,000
Issuance of common stock for conversion of debt (in shares)		7,238,729
with convertible notes			82,000					82,000
with convertible notes			3,173,000					3,173,000
short term advances, related party		$ 1,000	739,000					740,000
Issuance of common stock in payment of short term advances, related party (in shares)		660,667
accrued liabilities			229,000					229,000
Issuance of common stock in payment of accrued liabilities (in shares)		153,124
BALANCES, January 1, 2020 at Jun. 30, 2020		$ 6,000	105,626,000	(96,565,000)	(6,044,000)	8,000		3,031,000
Shares, Outstanding, Beginning Balance at Jun. 30, 2020	132,040	6,112,117
Options			20,000					20,000
Cash for exchange fees and other financing costs			(25,000)					(25,000)
Net loss				(16,735,000)				(16,735,000)
Preferred dividends				(3,000)				(3,000)
in related party					1,561,000			1,561,000
Foreign currency translation adjustments					45,000			44,000
Net income attributable to non-controlling interest
Other				1,000				1,000
BALANCES, September 30, 2020 at Sep. 30, 2020		$ 11,000	122,244,000	(113,302,000)	(4,439,000)	8,000		4,522,000
Shares, Outstanding, Ending Balance at Sep. 30, 2020	132,040	11,473,410
Common stock			109,000					109,000
Stock based compensation: Common Stock (Shares)		37,500
of debt		$ 5,000	14,017,000					14,022,000
Issuance of common stock for conversion of debt (in shares)		5,323,793
with convertible notes			15,000					15,000
with convertible notes			2,482,000					2,482,000
BALANCES, January 1, 2020 at Dec. 31, 2020		$ 28,000	171,396,000	(121,396,000)	(1,718,000)	822,000		49,132,000
Shares, Outstanding, Beginning Balance at Dec. 31, 2020	132,040	27,753,562
Issuance of common stock for restricted stock awards
Issuance of common stock for restricted stock awards (in Shares)		449,373
Options			1,833,000					1,833,000
Restricted stock awards			2,312,000					2,312,000
Issuance of stock options at Gresham Worldwide						587,000		587,000
Issuance of common stock for cash		$ 35,000	160,448,000					160,483,000
Issuance of common stock for cash (in shares)		34,684,910
Cash for exchange fees and other financing costs			(4,952,000)					(4,952,000)
Adjustment to treasury stock for holdings in investment partnerships							$ (2,773,000)	$ (2,773,000)
Comprehensive loss:
Net loss				1,346,000				$ 1,346,000
Preferred dividends				(13,000)				(13,000)
in related party					(7,773,000)			(7,773,000)
Foreign currency translation adjustments					(141,000)			(141,000)
Net income attributable to non-controlling interest						93,000		93,000
Other				(3,000)	1,000			(2,000)
BALANCES, September 30, 2020 at Sep. 30, 2021		$ 63,000	331,886,000	(120,066,000)	(9,631,000)	1,502,000	(2,773,000)	200,981,000
Shares, Outstanding, Ending Balance at Sep. 30, 2021	132,040	63,346,921
of convertible notes payable			449,000					449,000
Issuance of common stock for conversion of convertible notes payable (in shares)		183,214
of convertible notes payable, related party			400,000					400,000
Issuance of common stock for conversion of convertible notes payable related party (in shares)		275,862
BALANCES, January 1, 2020 at Jun. 30, 2021		$ 56,000	311,759,000	(77,190,000)	(4,600,000)	1,364,000		231,389,000
Shares, Outstanding, Beginning Balance at Jun. 30, 2021	132,040	56,159,963
Issuance of common stock for restricted stock awards
Issuance of common stock for restricted stock awards (in Shares)		449,373
Options			1,794,000					1,794,000
Restricted stock awards			2,312,000					2,312,000
Issuance of stock options at Gresham Worldwide						42,000		42,000
Issuance of common stock for cash		$ 7,000	16,432,000					16,439,000
Issuance of common stock for cash (in shares)		6,737,585
Cash for exchange fees and other financing costs			(411,000)					(411,000)
Adjustment to treasury stock for holdings in investment partnerships							(2,773,000)	(2,773,000)
Net loss				(42,870,000)				(42,870,000)
Preferred dividends				(4,000)				(4,000)
in related party					(4,849,000)			(4,849,000)
Foreign currency translation adjustments					(182,000)			(182,000)
Net income attributable to non-controlling interest						96,000		96,000
Other				(2,000)				(2,000)
BALANCES, September 30, 2020 at Sep. 30, 2021		$ 63,000	$ 331,886,000	$ (120,066,000)	$ (9,631,000)	$ 1,502,000	$ (2,773,000)	$ 200,981,000
Shares, Outstanding, Ending Balance at Sep. 30, 2021	132,040	63,346,921

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash flows from operating activities:
Net income (loss)	$ 1,439,000	$ (24,641,000)
Less: Net loss from discontinued operations		(1,698,000)
Net income (loss) from continuing operations	1,439,000	(22,943,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	711,000	357,000
Amortization	296,000	252,000
Amortization of right-of-use assets	683,000	47,000
Amortization, related party	23,000
Interest expense – debt discount	61,000	2,379,000
(Gain) loss on extinguishment of debt	(929,000)	2,749,000
Change in fair value of warrant liability	(259,000)
Accretion of original issue discount on notes receivable – related party	(4,213,000)	21,000
Accretion of original issue discount on notes receivable	(366,000)	(5,000)
Increase in accrued interest on notes receivable – related party	(119,000)
Stock-based compensation	4,732,000	272,000
Realized losses on other investments		28,000
Realized gains on sale of marketable securities	(15,154,000)	(23,000)
Unrealized losses on marketable equity securities	6,353,000	132,000
Unrealized gains on equity securities – related party	(6,150,000)	(25,000)
Unrealized (gains) losses on equity securities	(2,795,000)	73,000
Changes in operating assets and liabilities:
Marketable equity securities	(34,196,000)
Accounts receivable	(1,270,000)	(591,000)
Accrued revenue	(166,000)	600,000
Inventories	(492,000)	(199,000)
Prepaid expenses and other current assets	(5,155,000)	(750,000)
Other assets	(407,000)	(86,000)
Accounts payable and accrued expenses	(1,073,000)	11,986,000
Accounts payable, related parties	(9,000)	(26,000)
Other current liabilities	2,210,000	408,000
Lease liabilities	(666,000)	(13,000)
Net cash used in continuing operating activities	(56,911,000)	(5,357,000)
Net cash provided by discontinued operating activities		1,000
Net cash used in operating activities	(56,911,000)	(5,356,000)
Cash flows from investing activities:
Purchase of property and equipment	(28,145,000)	(554,000)
Investment in promissory notes, related parties	(4,994,000)	(517,000)
Investments in common stock and warrants, related parties	(19,590,000)	(93,000)
Investment in real property, related party	(2,670,000)
Proceeds from sale of investment in real property, related party	2,670,000
Sales of marketable equity securities	430,000	144,000
Purchase of marketable equity securities	(2,144,000)
Proceeds from loans receivable		140,000
Investments in debt and equity securities	(14,287,000)	(13,000)
Net cash used in investing activities	(68,730,000)	(893,000)
Cash flows from financing activities:
Gross proceeds from sales of common stock	160,483,000
Financing cost in connection with sales of equity securities	(4,952,000)	(25,000)
Proceeds from convertible notes payable		100,000
Proceeds from notes payable	724,000	7,122,000
Proceeds from short-term advances		570,000
Payments on short-term advances		(30,000)
Proceeds from short-term advances – related party		653,000
Payments on short-term advances – related party		(230,000)
Payments on notes payable	(2,263,000)	(289,000)
Payments on advances on future receipts		(762,000)
Payments of preferred dividends	(13,000)	(10,000)
Purchase of treasury stock	(2,773,000)
Payments on revolving credit facilities, net	(125,000)	(44,000)
Net cash provided by financing activities	151,081,000	7,055,000
Effect of exchange rate changes on cash and cash equivalents	(73,000)	(15,000)
Net increase in cash and cash equivalents	25,367,000	791,000
Cash and cash equivalents at beginning of period	18,680,000	483,000
Cash and cash equivalents at end of period	44,047,000	1,274,000
Supplemental disclosures of cash flow information:
Cash paid during the period for interest	712,000	101,000
Non-cash investing and financing activities:
Cancellation of convertible notes payable into shares of common stock
Cancellation of notes payable into shares of common stock	449,000	16,711,000
Payment of accounts payable with digital currency	119,000
Issuance of common stock in payment of liability		229,000
of common stock		740,000
payment of accrued expenses		420,000
Conversion of debt and equity securities to marketable securities	2,656,000
Conversion of loans to debt and equity securities	150,000
of common stock	$ 400,000

DESCRIPTION OF BUSINESS

DESCRIPTION OF BUSINESS	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
DESCRIPTION OF BUSINESS	1. DESCRIPTION OF BUSINESS Ault Global Holdings, Inc., a Delaware corporation (“Ault Global” or the “Company”), formerly known as DPW Holdings, Inc., was incorporated in September 2017. Ault Global is a diversified holding company pursuing growth by acquiring undervalued businesses and disruptive technologies with a global impact. Through its wholly and majority-owned subsidiaries and strategic investments, the Company owns and operates a data center at which it mines Bitcoin, and provides mission-critical products that support a diverse range of industries, including defense/aerospace, industrial, automotive, telecommunications, medical/biopharma, and textiles. In addition, the Company extends credit to select entrepreneurial businesses through a licensed lending subsidiary. Ault Global was founded by Milton “Todd” Ault III, its Executive Chairman and is led by Mr. Ault, William B. Horne, its Chief Executive Officer and Vice Chairman and Henry Nisser, its President and General Counsel. Together, they constitute the Executive Committee, which manages the day-to-day operations of the holding company. The Company’s long-term objective is to maximize per share intrinsic value. All major investment and capital allocation decisions are made for the Company by Mr. Ault and the Executive Committee. The Company has three reportable segments: · Gresham Worldwide (“GWW”) – defense solutions, · TurnOnGreen – commercial electronics solutions, and · Ault Alliance – Bitcoin mining, data center operations, commercial lending and media. On January 19, 2021, the Company changed its corporate name from DPW Holdings, Inc., to Ault Global Holdings, Inc. The name change was effected through a parent/subsidiary short form merger pursuant to an agreement and plan of merger dated January 7, 2021. The merger and resulting name change did not affect the rights of security holders of the Company. The Company’s common stock continues to be listed on the NYSE American under the symbol “DPW”.

LIQUIDITY AND FINANCIAL CONDITI

LIQUIDITY AND FINANCIAL CONDITION	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIQUIDITY AND FINANCIAL CONDITION	2. LIQUIDITY AND FINANCIAL CONDITION As of September 30, 2021, the Company had cash and cash equivalents of $ 44.0 million 93.9 201.0 million The Company believes its current cash on hand is sufficient to meet its operating and capital requirements for at least the next twelve months from the date these financial statements are issued.

BASIS OF PRESENTATION AND SIGNI

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2021
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 the Company’s condensed consolidated financial statements and the accompanying notes. The actual results experienced by the Company may differ materially from the Company’s estimates. The condensed consolidated financial information is unaudited but reflects all normal adjustments that are, in the opinion of management, necessary to provide a fair statement of results for the interim periods presented. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020, filed with the Securities and Exchange Commission (the “SEC”) on April 15, 2021. The condensed consolidated balance sheet as of December 31, 2020 was derived from the Company’s audited 2020 financial statements contained in the above referenced Form 10-K. Results of the three and nine months ended September 30, 2021, are not necessarily indicative of the results to be expected for the full year ending December 31, 2021. Significant Accounting Policies There have been no material changes in the Company’s significant accounting policies to those previously disclosed in the 2020 Annual Report other than disclosed below. Variable Interest Entities For Variable Interest Entities (“VIEs”), the Company assesses whether it is the primary beneficiary as prescribed by the accounting guidance on the consolidation of a VIE. The primary beneficiary of a VIE is the party that has the power to direct the activities that most significantly impact the performance of the entity and the obligation to absorb the losses or the right to receive the benefits that could potentially be significant to the entity. The Company evaluates its business relationships with related parties to identify potential VIEs under ASC 810 “Consolidation”. The Company consolidates VIEs in which it is considered to be the primary beneficiary. Entities are considered to be the primary beneficiary if they have both of the following characteristics: (i) the power to direct the activities that, when taken together, most significantly impact the VIE’s performance, and (ii) the obligation to absorb losses and right to receive the returns from the VIE that would be significant to the VIE. The Company’s judgment with respect to its level of influence or control of an entity involves the consideration of various factors including the form of its ownership interest, its representation in the entity’s governance, the size of its investment, estimates of future cash flows, its ability to participate in policy making decisions and the rights of the other investors to participate in the decision making process and to replace the Company as manager and/or liquidate the joint venture, if applicable. Treasury Stock The shares of Company stock attributable to the Company’s limited partner interest in Ault Alpha LP (the “Alpha Fund”) are considered treasury stock on the consolidated balance sheet and thereby deemed not to be included in the calculation of weighted average common shares outstanding. However, these shares are legally outstanding. Recently Adopted Accounting Pronouncements In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes

Revenue Disaggregation

Revenue Disaggregation	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
Revenue Disaggregation	4. Revenue Disaggregation The following tables summarize disaggregated customer contract revenues and the source of the revenue for the three and nine months ended September 30, 2021 and 2020. Revenues from lending and trading activities included in consolidated revenues were primarily interest, dividend and other investment income, which are not considered to be revenues from contracts with customers under GAAP. The Company’s disaggregated revenues consist of the following for the three months ended September 30, 2021: Three Months ended September 30, 2021 GWW TurnOnGreen Ault Alliance Total Primary Geographical Markets North America $ 1,415,000 $ 1,103,000 $ 608,000 $ 3,126,000 Europe 1,848,000 (97,000 ) - 1,751,000 Middle East 2,949,000 - - 2,949,000 Other 161,000 88,000 - 249,000 Revenue from contracts with customers 6,373,000 1,094,000 608,000 8,075,000 Revenue, lending and trading activities - - (38,869,000 ) (38,869,000 ) Total revenue $ 6,373,000 $ 1,094,000 $ (38,261,000 ) $ (30,794,000 ) Major Goods RF/microwave filters $ 630,000 $ - $ - $ 630,000 Detector logarithmic video amplifiers 905,000 - - 905,000 Power supply units 1,256,000 1,094,000 - 2,350,000 Power supply systems 545,000 - - 545,000 Healthcare diagnostic systems 97,000 - - 97,000 Defense systems 2,940,000 - - 2,940,000 Digital currency mining - - 272,000 272,000 Other - - 336,000 336,000 Revenue from contracts with customers 6,373,000 1,094,000 608,000 8,075,000 Revenue, lending and trading activities - - (38,869,000 ) (38,869,000 ) Total revenue $ 6,373,000 $ 1,094,000 $ (38,261,000 ) $ (30,794,000 ) Timing of Revenue Recognition Goods transferred at a point in time $ 3,336,000 $ 1,094,000 $ 607,000 $ 5,037,000 Services transferred over time 3,037,000 - - 3,037,000 Revenue from contracts with customers $ 6,373,000 $ 1,094,000 $ 607,000 $ 8,074,000 The Company’s disaggregated revenues consist of the following for the three months ended September 30, 2020: Three Months ended September 30, 2020 GWW TurnOnGreen Ault Alliance Total Primary Geographical Markets North America $ 1,740,000 $ 1,136,000 $ - $ 2,876,000 Europe 246,000 1,000 - 247,000 Middle East 2,233,000 - - 2,233,000 Other 110,000 239,000 - 349,000 Revenue from contracts with customers 4,329,000 1,376,000 - 5,705,000 Revenue, lending and trading activities - - (29,000 ) (29,000 ) Total revenue $ 4,329,000 $ 1,376,000 $ (29,000 ) $ 5,676,000 Major Goods RF/microwave filters $ 1,341,000 $ - $ - $ 1,341,000 Detector logarithmic video amplifiers 441,000 - - 441,000 Power supply units - 1,376,000 - 1,376,000 Power supply systems 316,000 - - 316,000 Healthcare diagnostic systems 262,000 - - 262,000 Defense systems 1,969,000 - - 1,969,000 Revenue from contracts with customers 4,329,000 1,376,000 - 5,705,000 Revenue, lending and trading activities - - (29,000 ) (29,000 ) Total revenue $ 4,329,000 $ 1,376,000 $ (29,000 ) $ 5,676,000 Timing of Revenue Recognition Goods transferred at a point in time $ 2,096,000 $ 1,376,000 $ (29,000 ) $ 3,443,000 Services transferred over time 2,233,000 - - 2,233,000 Revenue from contracts with customers $ 4,329,000 $ 1,376,000 $ (29,000 ) $ 5,676,000 The Company’s disaggregated revenues consisted of the following for the nine months ended September 30, 2021: Nine Months Ended September 30, 2021 GWW TurnOnGreen Ault Alliance Total Primary Geographical Markets North America $ 5,444,000 $ 3,600,000 $ 1,459,000 $ 10,503,000 Europe 5,600,000 318,000 — 5,918,000 Middle East 7,845,000 — — 7,845,000 Other 309,000 390,000 — 699,000 Revenue from contracts with customers 19,198,000 4,308,000 1,459,000 24,965,000 Revenue, lending and trading activities 19,615,000 19,615,000 Total revenue $ 19,198,000 $ 4,308,000 $ 21,074,000 $ 44,580,000 Major Goods RF/microwave filters $ 2,921,000 $ — $ — $ 2,921,000 Detector logarithmic video amplifiers 1,049,000 — — 1,049,000 Power supply units 1,734,000 4,308,000 — 6,042,000 Power supply systems 5,253,000 — — 5,253,000 Healthcare diagnostic systems 510,000 — — 510,000 Defense systems 7,731,000 — — 7,731,000 Digital currency mining 693,000 693,000 Other — — 766,000 766,000 Revenue from contracts with customers 19,198,000 4,308,000 1,459,000 24,965,000 Revenue, lending and trading activities 19,615,000 19,615,000 Total revenue $ 19,198,000 $ 4,308,000 $ 21,074,000 $ 44,580,000 Timing of Revenue Recognition Goods transferred at a point in time $ 10,957,000 $ 4,308,000 $ 1,459,000 $ 16,724,000 Services transferred over time 8,241,000 — — 8,241,000 Revenue from contracts with customers $ 19,198,000 $ 4,308,000 $ 1,459,000 $ 24,965,000 The Company’s disaggregated revenues consisted of the following for the nine months ended September 30, 2020: Nine Months ended September 30, 2020 GWW TurnOnGreen Ault Alliance Total Primary Geographical Markets North America $ 5,110,000 $ 3,102,000 $ - $ 8,212,000 Europe 694,000 288,000 - 982,000 Middle East 6,838,000 - - 6,838,000 Other 264,000 413,000 - 677,000 Revenue from contracts with customers 12,906,000 3,803,000 - 16,709,000 Revenue, lending and trading activities - - (27,000 ) (27,000 ) Total revenue $ 12,906,000 $ 3,803,000 $ (27,000 ) $ 16,682,000 Major Goods RF/microwave filters $ 3,887,000 $ - $ - $ 3,887,000 Detector logarithmic video amplifiers 1,319,000 - - 1,319,000 Power supply units - 3,803,000 - 3,803,000 Power supply systems 863,000 - - 863,000 Healthcare diagnostic systems 785,000 - - 785,000 Defense systems 6,052,000 - - 6,052,000 Revenue from contracts with customers 12,906,000 3,803,000 - 16,709,000 Revenue, lending and trading activities - - (27,000 ) (27,000 ) Total revenue $ 2,906,000 $ ,803,000 $ (27,000 ) $ ,682,000 Timing of Revenue Recognition Goods transferred at a point in time $ 6,068,000 $ 3,803,000 $ (27,000 ) $ 9,844,000 Services transferred over time 6,838,000 - - 6,838,000 Revenue from contracts with customers $ 12,906,000 $ 3,803,000 $ (27,000 ) $ 16,682,000 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 title transfers to the customer. Generally products are shipped FOB shipping point and title transfers to the customer at the time the products are placed on a common carrier. 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 an 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 Accounting Standards Codification (“ASC”) 606-10-50-14(a) of not disclosing information about its remaining performance obligations. Manufacturing Services For manufacturing services, which include revenues generated by the Company’s subsidiary, Enertec Systems 2001 Ltd (“Enertec”), and in certain instances, revenues generated by the Company’s subsidiary, Gresham Power Electronics Ltd., 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. Lending and Trading Activities Lending Activities Ault Alliance, Inc. (“Ault Alliance”), through its wholly owned subsidiary Digital Power Lending, LLC (“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. Trading Activities Ault Alliance, through DP Lending, generates revenue from trading activities primarily through sales of securities that have appreciated since their acquisition. Financial instruments utilized in trading activities are carried at fair value. Fair value is generally based on quoted market prices for the same or similar assets and liabilities. If these market prices are not available, fair values are estimated based on dealer quotes, pricing models, discounted cash flow methodologies, or similar techniques where the determination of fair value may require significant management judgment or estimation. Realized gains and losses are recorded on a trade-date basis. Realized and unrealized gains and losses are recognized in revenue from lending and trading activities. Blockchain Mining The Company has executed contracts with digital asset mining pools to provide computing power to the mining pool. The contracts are terminable at any time by either party and the Company’s enforceable right to compensation only begins when the Company provides computing power to the mining pool operator. In exchange for providing computing power, the Company is entitled to a fractional share of the fixed digital currency award the mining pool operator receives (less digital asset transaction fees to the mining pool operator which are recorded as a component of cost of revenues), for successfully adding a block to the blockchain. The Company’s fractional share is based on the proportion of computing power the Company contributed to the mining pool operator to the total computing power contributed by all mining pool participants in solving the current algorithm to add a block to the blockchain. Providing computing power in digital asset transaction verification services is an output of the Company’s ordinary activities. The provision of providing such computing power is the only performance obligation in the Company’s contracts with mining pool operators. The transaction consideration the Company receives, if any, is noncash consideration, which the Company measures at fair value on the date received, which is not materially different than the fair value at contract inception or the time the Company has earned the award from the pools. All consideration is variable. The Company cannot determine, during the course of solving for a block, that a reversal of revenue is not probable and therefore revenue is recognized when the mining pool operator successfully places a block (by being the first to solve an algorithm) and the Company receives confirmation of the consideration it will receive. Because it is not probable that a significant reversal of cumulative revenue will not occur, the consideration is constrained until the mining pool operator successfully places a block (by being the first to solve an algorithm) and the Company receives confirmation of the consideration it will receive, at which time revenue is recognized. There is no significant financing component in these transactions. Fair value of the digital currency award received is determined using the market rate of the related digital currency at the time of receipt. There is currently no specific definitive guidance under GAAP or alternative accounting framework for the accounting for digital currencies recognized as revenue or held, and management has exercised significant judgment in determining the appropriate accounting treatment. In the event authoritative guidance is promulgated by the FASB, the Company may be required to change its policies, which could have an effect on the Company’s consolidated financial position and results from operations. Expenses associated with running the cryptocurrency mining business, such as equipment depreciation and electricity costs are recorded as a component of cost of revenues.

fair value of financial instrum

fair value of financial instruments	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
fair value of financial instruments	5. fair value of financial 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 that were measured at fair value on a recurring basis by level within the fair value hierarchy: Fair Value Measurement at September 30, 2021 Total Level 1 Level 2 Level 3 Investments in convertible promissory notes $ 16,574,000 $ - $ - $ 16,574,000 Investment in term promissory note of Ault & 2,620,000 - - 2,620,000 Investments in common stock of AVLP – a 60,000 - - 60,000 Investment in common stock and warrants of 24,851,000 20,781,000 - 4,070,000 Investments in marketable equity securities 49,931,000 49,931,000 - - Investments in debt and equity securities 9,924,000 - - 9,924,000 Total Investments $ 103,960,000 $ 70,712,000 $ - $ 33,248,000 Fair Value Measurement at December 31, 2020 Total Level 1 Level 2 Level 3 Investments in convertible promissory notes $ 10,668,000 $ — $ — $ 10,668,000 Investments in common stock and warrants of 5,486,000 500,000 — 4,986,000 Investment in common stock and warrants of 653,000 — — 653,000 Investments in marketable equity securities 2,563,000 2,563,000 — — Investments in debt and equity securities 262,000 — — 262,000 Total Investments $ 19,632,000 $ 3,063,000 $ — $ 16,569,000 The Company assesses 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. Investments The Company considers all highly liquid interest-earning investments with a maturity of three months or less at the date of purchase to be cash equivalents. The fair values of these investments approximate their carrying values. In general, investments with original maturities of greater than three months and remaining maturities of less than one year are classified as short-term investments. Investments with maturities beyond one year may be classified as short-term based on their highly liquid nature and because such marketable securities represent the investment of cash that is available for current operations. Debt investments are classified as available-for-sale and realized gains and losses are recorded using the specific identification method. The Company made an irrevocable election to record available-for-sale debt investments at fair value utilizing the fair value option available under GAAP. The Company believed that carrying these investments at fair value better portrayed the economic substance of the investments. Under the fair value option, gains and losses on the debt investments are included in unrealized gains/(losses) on investments within net earnings each reporting period. Fair value is calculated based on publicly available market information or other estimates determined by management. If the cost of an investment exceeds its fair value, the Company evaluates, among other factors, general market conditions, credit quality of debt instrument issuers, and the extent to which the fair value is less than cost. To determine credit losses, the Company employs a systematic methodology that considers available quantitative and qualitative evidence. In addition, the Company considers specific adverse conditions related to the financial health of, and business outlook for, the investee. If the Company has plans to sell the security or it is more likely than not that the Company will be required to sell the security before recovery, then a decline in fair value below cost is recorded as an impairment charge in other income (expense), net and a new cost basis in the investment is established. If market, industry, and/or investee conditions deteriorate, the Company may incur future impairments. Equity Investments The following discusses the Company’s marketable equity securities, non-marketable equity securities, gains and losses on marketable and non-marketable equity securities. The Company’s marketable equity securities are publicly traded stocks or funds measured at fair value and classified within Level 1 and 2 in the fair value hierarchy because the Company uses quoted prices for identical assets in active markets or inputs that are based upon quoted prices for similar instruments in active markets. The Company’s non-marketable equity securities are investments in privately held companies without readily determinable market values. The carrying value of the Company’s non-marketable equity securities is adjusted to fair value upon observable transactions for identical or similar investments of the same issuer or impairment (referred to as the measurement alternative). Non-marketable equity securities that have been remeasured during the period based on observable transactions are classified within Level 2 or Level 3 in the fair value hierarchy because the Company estimates the value based on valuation methods which may include a combination of the observable transaction price at the transaction date and other unobservable inputs including volatility, rights, and obligations of the securities the Company holds. The fair value of non-marketable equity securities that have been remeasured due to impairment are classified within Level 3. The Company performs a qualitative assessment on a periodic basis and recognizes an impairment if there are sufficient indicators that the fair value of the investment is less than carrying value. Changes in value are recorded in other income (expense), net. Derivatives Derivative instruments are recognized as either assets or liabilities and measured at fair value. The accounting for changes in the fair value of a derivative depends on the intended use of the derivative and the resulting designation. For derivative instruments that are not designated as hedges, gains and losses from changes in fair values are primarily recognized in other income (expense), net. The following table summarizes the changes in investments in debt and equity securities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) for the nine months ended September 30, 2021: Investments in debt and equity securities Balance at January 1, 2021 $ 262,000 Investment in convertible promissory notes 3,850,000 Investment in convertible preferred stock 2,850,000 Initial valuation of acquired warrants 2,673,000 Change in fair value of warrants 995,000 Conversion of loans to debt and equity securities 150,000 Unrealized gains on debt and equity securities 1,800,000 Conversion to marketable securities (2,656,000 ) Balance at September 30, 2021 $ 9,924,000 See Note 13 for the changes in investments in AVLP, Alzamend and Ault & Company measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) during the nine months ended September 30, 2021.

Net incomE (Loss) per Share

Net incomE (Loss) per Share	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
Net incomE (Loss) per Share	6. Net incomE (Loss) per Share Basic and diluted net income per common share for the nine months ended September 30, 2021 are calculated as follows: For the Nine Months Ended September 30, 2021 Income Shares Per-Share (Numerator) (Denominator) Amount Net income attributable to Ault Global Holdings $ 1,346,000 Less: Preferred stock dividends (13,000 ) Basic earnings per share Net income available to common stockholders 1,333,000 49,714,000 $ 0.03 Effect of dilutive securities Restricted stock grants - 431,000 Diluted earnings per share Income available to common stockholders plus assumed conversions $ 1,333,000 50,145,000 $ 0.03 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, excluding the nine months ended September 30, 2021, as the effect of the potential common stock equivalents is anti-dilutive due to the Company’s net loss position for all periods presented. Anti-dilutive securities, which are convertible into or exercisable for the Company’s common stock, consist of the following at September 30, 2021 and 2020: September 30, 2021 2020 Stock options 4,761,000 1,000 Warrants 5,936,000 3,582,000 Convertible notes 165,000 1,396,000 Conversion of preferred stock 2,000 2,000 Total 10,864,000 4,981,000

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2021
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	7. Discontinued Operations On March 16, 2020, to try and mitigate the spread of 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 the Company’s restaurant businesses, the Company concluded that discontinuing the operations of I.AM, Inc. (“I.AM”) was ultimately in its best interest. 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 the Company’s condensed consolidated statements of operations and comprehensive loss and are excluded from continuing operations for all periods presented. On November 2, 2020, I.AM filed a voluntary petition for bankruptcy under Chapter 7 in the United States Bankruptcy Court in the Central District of California, Santa Ana Division, case number 8:20-bk-13076. As a result of I.AM’s bankruptcy filing on November 2, 2020, Ault Global ceded authority for managing the business to the Bankruptcy Court. For this reason, the Company concluded that Ault Global had lost control of I.AM, and no longer had significant influence over I.AM. Therefore, the Company deconsolidated I.AM effective with the filing of the Chapter 11 bankruptcy in November 2020. The restaurant operations are included in the Company’s 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 Nine Months Ended September 30, 2020 Revenue $ 543,000 Cost of revenue (160,000 ) Selling and marketing — General and administrative (556,000 ) Impairment of property and equipment and right-of-use assets (1,525,000 ) Loss from discontinued operations $ (1,698,000 )

Marketable Equity Securities

Marketable Equity Securities	9 Months Ended
	Sep. 30, 2021
Marketable Equity Securities
Marketable Equity Securities	8. Marketable Equity Securities Marketable securities in equity securities with readily determinable market prices consisted of the following as of September 30, 2021 and December 31, 2020: Marketable equity securities at September 30, 2021 Gross unrealized Gross unrealized Cost gains losses Fair value Common shares $ 55,233,000 $ 2,112,000 $ (7,414,000 ) $ 49,931,000 Marketable equity securities at December 31, 2020 Gross unrealized Gross unrealized Cost gains losses Fair value Common shares $ 1,506,000 $ 1,083,000 $ (26,000 ) $ 2,563,000 Marketable Equity Securities The following table presents additional information about marketable equity securities: Marketable Equity Securities Balance at January 1, 2021 $ 2,563,000 Purchases of marketable equity securities in operations 338,620,000 Purchases of marketable equity securities 2,144,000 Conversion of debt securities to marketable securities 2,656,000 Sales of marketable equity securities in operations (303,923,000 ) Sales of marketable equity securities (430,000 ) Realized gains on marketable equity securities 19,040,000 Realized losses on marketable equity securities (4,386,000 ) Unrealized gains on marketable equity securities (6,353,000 ) Balance at September 30, 2021 $ 49,931,000 At September 30, 2021 and December 31, 2020, the Company had invested in the marketable equity securities of certain publicly traded companies. The Company’s investment in marketable equity securities will be revalued on each balance sheet date. At September 30, 2021 and December 31, 2020, the Company also held an investment in a limited partnership. This investment does not have a readily determinable fair value and has been measured at cost less impairment, if any, and adjusted for observable price changes for identical or similar investments. Naked Brand Group Stock Purchase Agreement On March 29, 2021, DP Lending entered into a stock purchase agreement with an institutional investor (the “Seller”) to purchase 47,058,824 99 DP 47,058,824

LOANS RECEIVABLE

LOANS RECEIVABLE	9 Months Ended
	Sep. 30, 2021
Loans Receivable
LOANS RECEIVABLE	9. LOANS RECEIVABLE Loans receivable are summarized as follows September 30, 2021 December 31, 2020 Loans receivable before allowances and discounts $ 9,114,000 $2,032,000 Allowances for uncollectible loans (1,281,000 ) (1,281,000) Unamortized discounts (1,956,000 ) (1,000) Loans receivable $ 5,877,000 $750,000 DP Lending provides commercial loans to companies throughout the United States to provide them with operating capital to finance the growth of their businesses. Activity related to loans receivable for the nine months ended September 30, 2021 is summarized as follows: Loans Receivable Balance at January 1, 2021 $ 750,000 Investment in convertible promissory notes 4,923,000 Accretion of discount 366,000 Foreign currency loss (8,000 ) Conversion to marketable securities (154,000 ) Balance at September 30, 2021 $ 5,877,000

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	9 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	10. PROPERTY AND EQUIPMENT, NET During the quarter ended September 30, 2021, the Company executed contracts to purchase 4,000 Antminer S-19 Pro Bitcoin miners. As of September 30, 2021, the Company had received 1,000 of the Bitcoin miners. The remaining 3,000 units are expected to be delivered at a rate of 300 units per month between October 2021 and July 2022 7.3 million 18.1 million 433,000 1.2 million At September 30, 2021 and December 31, 2020, property and equipment consisted of: September 30, 2021 December 31, 2020 Cryptocurrency machines and related equipment $ 20,362,000 $ 567,000 Computer, software and related equipment 4,364,000 3,057,000 Office furniture and equipment 702,000 490,000 Land 2,567,000 — Building 1,439,000 — Leasehold improvements 4,229,000 1,352,000 33,663,000 5,466,000 Accumulated depreciation and amortization (4,113,000 ) (3,343,000 ) Property and equipment, net $ 29,550,000 $ 2,123,000 For the nine months ended September 30, 2021 and 2020, depreciation expense amounted to $ 711,000 357,000 Acquisition of Michigan Cloud Data Center On January 29, 2021, Alliance Cloud Services, LLC, a majority-owned subsidiary of Ault Alliance, closed on the acquisition of a 617,000 3.9 million 369,000

INTANGIBLE ASSETS, NET

INTANGIBLE ASSETS, NET	9 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS, NET	11. INTANGIBLE ASSETS, NET At September 30, 2021 and December 31, 2020 intangible assets consisted of: Useful Life September 30, 2021 December 31, 2020 Trade name and trademark Indefinite life $ 1,544,000 $ 1,551,000 Customer list 10 14 3,421,000 3,441,000 Domain name and other intangible assets 5 688,000 690,000 5,653,000 5,682,000 Accumulated depreciation and amortization (1,584,000 ) (1,292,000 ) Intangible assets, net $ 4,069,000 $ 4,390,000 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 $ 296,000 252,000

GOODWILL

GOODWILL	9 Months Ended
	Sep. 30, 2021
Following Table Summarizes Changes In Companys Goodwill During Nine Months Ended September 30 2021
GOODWILL	12. GOODWILL The following table summarizes the changes in the Company’s goodwill during the nine months ended September 30, 2021: Goodwill Balance as of January 1, 2021 $ 9,646,000 Effect of exchange rate changes (40,000 ) Balance as of September 30, 2021 $ 9,606,000

INVESTMENTS _ RELATED PARTIES

INVESTMENTS – RELATED PARTIES	9 Months Ended
	Sep. 30, 2021
Investments Related Parties
INVESTMENTS – RELATED PARTIES	13. INVESTMENTS – RELATED PARTIES Investments in AVLP, Alzamend and Ault & Company at September 30, 2021 and December 31, 2020, are comprised of the following: Investment in Promissory Notes, Related Parties Interest Due September 30, December 31, Rate Date 2021 2020 Investment in convertible promissory note of AVLP 12% December 31, 2023 $ 16,549,000 $ 11,269,000 Short-term advance in Alzamend - 750,000 Investment in convertible promissory note of Alzamend - 50,000 Investment in promissory note of Ault & Company 8% February 25, 2022 2,500,000 - Accrued interest receivable, AVLP 2,025,000 2,025,000 Accrued interest receivable, Ault & Company and Alzamend 120,000 2,000 Total investment in promissory notes, related parties – gross 21,194,000 14,096,000 Less: original issue discount - (4,000 ) Less: provision for loan losses, AVLP (2,000,000 ) (3,424,000 ) Total investment in promissory notes, related parties $ 19,194,000 $ 10,668,000 Investment in Common Stock and Warrants, Related Parties Weighted Avg. Remaining September 30, December 31, Contractual Term 2021 2020 Investment in warrants of AVLP 2.9 years $ - $ 4,986,000 Investment in common stock of AVLP 60,000 500,000 Investment in warrants of Alzamend 4.7 years 4,070,000 11,000 Investment in common stock of Alzamend 20,781,000 642,000 Total investment in common stock and warrants, related parties $ 24,911,000 $ 6,139,000 The following table summarizes the changes in the Company’s investments in AVLP, Alzamend and Ault & Company during the nine months ended September 30, 2021: Investment in Investment in promissory notes Total warrants and and advances investment in common stock of AVLP, AVLP, Alzamend of AVLP and Alzamend and and Ault & Alzamend Ault & Company Company, net Balance at January 1, 2021 $ 6,139,000 $ 10,668,000 $ 16,807,000 Investment in convertible promissory notes of AVLP — 2,494,000 2,494,000 Investment in convertible promissory note of Alzamend — (50,000 ) (50,000 ) Investment in promissory note of Ault & Company — 2,500,000 2,500,000 Investment in common stock of AVLP and Alzamend 16,118,000 — 16,118,000 Investment in warrants of Alzamend 1,490,000 — 1,490,000 Short-term advance in Alzamend — (750,000 ) (750,000 ) Fair value of warrants issued by AVLP 2,786,000 — 2,786,000 Unrealized loss in warrants of AVLP (7,772,000 ) — (7,772,000 ) Unrealized gain in warrants of Alzamend 2,568,000 — 2,568,000 Unrealized gain in common stock of AVLP and Alzamend 3,582,000 — 3,582,000 Accretion of discount — 4,213,000 4,213,000 Accrued interest — 119,000 119,000 Balance at September 30, 2021 $ 24,911,000 $ 19,194,000 $ 44,105,000 Investments in AVLP The Company’s investments in AVLP, a related party controlled by Philou Ventures, LLC (“Philou”), an affiliate of the Company, consist of convertible promissory notes, warrants and shares of AVLP common stock. As of September 30, 2021, loans to AVLP totaled $ 16.5 million 12 33.1 0.50 five During the nine months ended September 30, 2021, the Company recorded an unrealized loss of $ 7.7 million Fair Value Assessment of Convertible Notes - AVLP During the nine months ended September 30, 2021 and 2020, no interest income was recognized from the Company’s investment in convertible promissory notes in AVLP. The Company evaluated the collectability of both interest and principal for the convertible promissory notes in AVLP to determine whether there was an impairment. At September 30, 2021, the Company determined that the fair value of the convertible promissory notes in AVLP was $ 16.6 million Fair Value Assessment of Common Stock – AVLP In aggregate, the Company has 999,175 shares of AVLP common stock which represents 18.0 As a result of new rules implemented by the SEC, which became effective September 28, 2021, shares of AVLP were no longer eligible for quotation on the “Pink – No Information” tier operated by the OTC Markets Group, Inc. Under the new rules, companies like AVLP are required to have current financial information publicly available for brokers to publish competing quotes and provide continuous market making. As AVLP does not have financial information publicly available, AVLP was removed from the Pink Market, which resulted in almost a complete loss of liquidity for shares of AVLP common stock. Shares of AVLP are available only through the “Expert Market” tier operated by the OTC Markets Group, in which quotes are “unsolicited only.” That means broker-dealers can publish unsolicited quotes representing limit orders from customers who are not affiliates or insiders of the issuer. However, many broker-dealers will not effectuate trades in securities that are not eligible for competing quotes, such as those on the Expert Market tier. Quotations in Expert Market tier securities are only made available to broker-dealers, institutions and other sophisticated investors. Securities that are on Expert Market tier do not have trading bid and ask prices and share trading volumes publicly quoted. As a result, any transactions would be unknown to the public marketplace and would not provide stockholders with a reliable market value for their shares. At September 30, 2021, the Company estimated the fair value of AVLP’s common stock was $0.06 per share, a decrease from $0.50 at December 31, 2020. Based upon the estimated fair value of AVLP common stock at September 30, 2021, the Company’s investment in AVLP common stock had an unrealized loss of $688,000. Variable Interest Entity Considerations - AVLP The Company has determined that AVLP is a 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 the Company’s financial position and results of operations. Extension of AVLP Loan Agreement On April 13, 2021, the AVLP Loan Agreement was increased to up to $ 15 20 Investments in Alzamend Common Stock and Warrants The following table summarizes the changes in the Company’s investments in Alzamend common stock during the nine months ended September 30, 2021: Shares of Per Share Investment in Common Stock Price Common Stock Balance at January 1, 2021 427,888 $ 1.50 $ 642,000 Purchase of shares from an Alzamend shareholder 62,500 $ 0.80 50,000 March 9, 2021 securities purchase agreement 4,000,000 $ 1.13 4,510,000 Investment in Alzamend initial public offering 2,000,000 $ 5.00 10,000,000 Open market purchases after initial public offering 230,000 $ 7.17 1,648,000 Unrealized gain in common stock of Alzamend 3,849,000 Investment in Alzamend common stock 6,720,388 $ 3.08 20,699,000 Investment in Alzamend options 82,000 Balance at September 30, 2021 $ 20,781,000 At December 31, 2020, the Company had provided Alzamend a short-term advance of $ 750,000 50,000 8 16,667 five On March 9, 2021, DP Lending entered into a securities purchase agreement with Alzamend to invest $ 10.0 800,000 The remaining $6.0 million will be funded upon Alzamend achieving certain milestones related to the U.S. Food and Drug Administration approval of Alzamend’s Investigational New Drug application and Phase 1a human clinical trials for Alzamend’s lithium based ionic cocrystal therapy, known as AL001. Alzamend has agreed to sell up to 6,666,667 shares of its common stock to DP Lending for $10.0 million, or $1.50 per share, and issue to DP Lending warrants to acquire 3,333,334 shares of Alzamend common stock with an exercise price of $3.00 per share. On June 15, 2021, Alzamend closed an initial public offering at a price to the public of $ 5.00 2 10 On July 28, 2021, Alzamend received from the U.S. Food and Drug Administration a “Study May Proceed” letter for a Phase 1 study under the Alzamend’s Investigational New Drug application for AL001, a lithium-based ionic cocrystal oral therapy for patients with dementia related to mild, moderate, and severe cognitive impairment associated with Alzheimer’s disease. Based on the achievement of this milestone, under the March 9, 2021 securities purchase agreement, Alzamend sold an additional 1,333,333 shares of its common stock to DPL for $2 million, or $1.50 per share, and issued to DPL warrants to acquire 666,667 shares of Alzamend common stock with an exercise price of $3.00 per share. At September 30, 2021, the fair value of Alzamend’s common stock was $3.08 based on the closing price of Alzamend’s common stock. Based upon the fair value of Alzamend common stock at September 30, 2021, during the nine months ended September 30, 2021, the Company recorded an unrealized gain of $3.8 million related to its investment in Alzamend common stock. In conjunction with the March 2021 securities purchase agreement, Alzamend issued to the Company warrants to purchase 1,333,334 shares of Alzamend common stock at an exercise price of $3.00 per share for a period of five years. The Company computed the fair value of Alzamend warrants using the Black-Scholes option pricing model. During the nine months ended September 30, 2021, the Company recorded an unrealized gain on its investment in warrants of Alzamend of $2.6 million. The Company’s investment in Alzamend will be revalued on each balance sheet date. Fair Value Assessment of Alzamend Warrants The fair value of the Company’s holdings in the 2,016,667 Alzamend warrants was estimated using the Black-Scholes option-pricing method and the following assumptions: Exercise price $ 3.00 Remaining contractual term (in years) 3.9 4.8 Volatility 86.3 Weighted average risk free interest rate 0.76 0.98 Expected dividend yield 0 Significant Fluctuation in the Fair Value of Investment in Alzamend Revenues from the Company’s trading activities during the nine months ended September 30, 2021 included significant net gains on equity securities, including unrealized gains and losses from market price changes. These gains and losses have caused, and will continue to cause, significant volatility in the Company’s periodic earnings. At September 30, 2021, the fair value of Alzamend’s common stock was $3.08 based on the closing price of Alzamend’s common stock. Based upon the fair value of Alzamend common stock at September 30, 2021, during the three months ended September 30, 2021, the Company recorded an unrealized loss of $27.4 million related to its investment in Alzamend common stock and during the nine months ended September 30, 2021, the Company recorded an unrealized gain of $3.8 million related to its investment in Alzamend common stock. During the three months ended September 30, 2021, the Company recorded an unrealized loss on its investment in warrants of Alzamend of $6.0 million and during the nine months ended September 30, 2021, the Company recorded an unrealized gain on its investment in warrants of Alzamend of $2.6 million. The Company’s investment in Alzamend will be revalued on each balance sheet date. Investment in Ault & Company On February 25, 2021, Ault & Company, a related party, sold and issued an 8 2.5 million

INVESTMENT PARTNERSHIP

INVESTMENT PARTNERSHIP	9 Months Ended
	Sep. 30, 2021
INVESTMENT PARTNERSHIP	14. INVESTMENT PARTNERSHIP Investments in the Alpha Fund During fiscal year 2021, the Company has invested in the Alpha Fund. The Alpha Fund operates as a private investment fund. The general partner of the Alpha Fund, Ault Alpha GP LLC (“Alpha GP”) is owned by Ault Capital Management LLC (the “Investment Manager”), which also acts as the investment manager to the Alpha Fund. The Investment Manager is owned by Ault & Company, Inc. (“Ault & Co.”). Messrs. Ault, Horne and Nisser as well as Kenneth Cragun, who serve as executive officers and/or directors of the Company, are executive officers of the Investment Manager, and Messrs. Ault, Horne and Nisser are executive officers and directors of Ault & Company. As of September 30, 2021, the Company subscribed for $ 10 7.5 million The Company consolidates Alpha Fund as a VIE due to its significant level of influence and control of Alpha Fund, the size of its investment, and its ability to participate in policy making decisions, the Company is considered the primary beneficiary of the VIE. Investments by Alpha Fund The Alpha Fund has purchased shares of the Company’s common stock in open market transactions. As of September 30, 2021, the Alpha Fund owned 1,000,000 shares of the Company’s common stock, accounted for as treasury stock as of September 30, 2021.

EXECUTIVE CHAIRMAN RELOCATION B

EXECUTIVE CHAIRMAN RELOCATION BENEFIT	9 Months Ended
	Sep. 30, 2021
Executive Chairman Relocation Benefit
EXECUTIVE CHAIRMAN RELOCATION BENEFIT	15. EXECUTIVE CHAIRMAN RELOCATION BENEFIT On February 23, 2021, as part of a relocation benefit for the Company’s Executive Chairman, Milton C. Ault, III, related to the Company moving its corporate headquarters from Newport Beach, CA to Las Vegas, NV, the Company agreed to purchase Mr. Ault’s California residence for $ 2.7 million 254,000

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2021
Retirement Benefits [Abstract]
STOCK-BASED COMPENSATION	16. STOCK-BASED COMPENSATION The options outstanding as of September 30, 2021, 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 $ 2.51 1,760,000 9.90 $ 2.51 141,900 $ 2.51 $ 480 560 894 4.20 $ 537.34 774 $ 533.84 $ 1,208 1,352 25 2.50 $ 1,336.00 25 $ 1,336.00 $ 480 1,352 1,760,919 9.90 $ 2.80 142,699 $ 5.63 Issuances Outside of Plans $ 1.79 850,000 8.97 $ 1.79 569,591 $ 1.79 $ 2.46 2.55 2,150,000 9.58 $ 2.54 - - $ 1.79 2.55 3,000,000 9.41 $ 2.33 569,591 $ 1.79 Total Options $ 1.79 1,856 4,760,919 9.59 $ 2.50 712,290 $ 2.56 The total stock-based compensation expense related to stock options and stock awards issued to the Company’s employees, consultants and directors, included in reported net loss for the three and nine months ended September 30, 2021 and 2020, was comprised as follows Three Months Ended Nine Months Ended September 30, 2021 2020 2021 2020 General and administrative $ 4,148,000 $ 20,000 $ 4,732,000 $ 272,000 Total stock-based compensation $ 4,148,000 $ 20,000 $ 4,732,000 $ 272,000 A summary of option activity under the Company’s stock option plans as of September 30, 2021, and changes during the nine months ended are as follows Outstanding Options Weighted Weighted Average Shares Average Remaining Aggregate Available Number Exercise Contractual Intrinsic for Grant of Options Price Life (years) Value January 1, 2020 103,105 1,388 $ 636.47 6.33 $ 0 Restricted stock awards (96,875 ) — Forfeited 463 (463 ) 780.54 January 1, 2021 6,693 925 $ 564.43 4.87 $ 0 Authorized 7,500,000 Stock options granted (1,760,000 ) 1,760,000 $ 2.51 Restricted stock awards (1,070,000 ) — Forfeited 6 (6 ) $ 1,352 September 30, 2021 4,676,699 1,760,919 $ 2.80 9.90 $ 0 As of September 30, 2021, there was $ 3.3 million 3.54 GWW Stock-Based Compensation On May 25, 2021, GWW issued to Jonathan Read, its Chief Executive Officer, and Timothy Long, its Chief Operating Officer, options to purchase an aggregate total of 100,000 14.64 four 1,000,000 700,000 500,000 500,000 100,000 42,000 587,000 472,000 2.7

WARRANTS

WARRANTS	9 Months Ended
	Sep. 30, 2021
Warrants
WARRANTS	17. WARRANTS During the nine months ended September 30, 2021, the Company did not issue any warrants. The following table summarizes information about common stock warrants outstanding at September 30, 2021: Outstanding Exercisable Weighted Average Weighted Weighted Remaining Average Average Exercise Number Contractual Exercise Number Exercise Price Outstanding Life (Years) Price Exercisable Price $ — 6,500 2.50 $ — 6,500 $ — $ 0.88 3.01 5,864,410 2.99 $ 1.81 5,864,410 $ 1.81 $ 8.00 19.80 53,452 2.63 $ 12.74 53,452 $ 12.74 $ 440 920 16,225 1.45 $ 733.40 16,225 $ 733.40 $ 1,040 2,000 2,367 1.43 $ 1,404.85 2,367 $ 1,404.85 $ 0.88 2,000 5,942,954 3.98 $ 4.46 5,942,954 $ 4.46 The Company utilized the Black-Scholes option pricing model and the assumptions used during the nine months ended September 30, 2021 Exercise price $ 0.88 3.01 Remaining contractual term (in years) 1.4 5.0 Volatility 86.3 104.6 Risk free interest rate 0.17 1.38 Expected dividend yield 0

OTHER CURRENT LIABILITIES

OTHER CURRENT LIABILITIES	9 Months Ended
	Sep. 30, 2021
Payables and Accruals [Abstract]
OTHER CURRENT LIABILITIES	18. OTHER CURRENT LIABILITIES Other current liabilities at September 30, 2021 and December 31, 2020 consisted of September 30, 2021 December 31, 2020 Accrued payroll and payroll taxes $ 3,213,000 $ 1,412,000 Warranty liability 90,000 91,000 Deferred tax liability - 18,000 Other accrued expenses 305,000 269,000 $ 3,608,000 $ 1,790,000

LEASES

LEASES	9 Months Ended
	Sep. 30, 2021
Leases [Abstract]
LEASES	19. LEASES The Company has operating leases for office space. The Company’s leases have remaining lease terms of 1.5 years to ten years, some of which may include options to extend the leases perpetually, and some of which may include options to terminate the leases within one year. The following table provides a summary of leases by balance sheet category as of September 30, 2021 September 30, 2021 Operating right-of-use assets $ 5,201,000 Operating lease liability - current 1,014,000 Operating lease liability - non-current 4,265,000 The components of lease expenses for the nine months ended September 30, 2021, were as follows Nine Months Ended September 30, 2021 Operating lease cost $ 1,025,000 Short-term lease cost — Variable lease cost — T he following tables provides a summary of other information related to leases for the nine months ended September 30, 2021: September 30, 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 1,025,000 Right-of-use assets obtained in exchange for new operating lease liabilities $ — Weighted-average remaining lease term - operating leases 6.4 Weighted-average discount rate - operating leases 8.0 % The Company determined that using a weighted average discount rate of 8% 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 the Company’s non-cancellable operating leases as of September 30, 2021, were as follows: Payments due by period 2021 (remainder) $ 380,000 2022 1,428,000 2023 1,130,000 2024 1,018,000 2025 751,000 Thereafter 2,180,000 Total lease payments 6,887,000 Less interest (1,608,000 ) Present value of lease liabilities $ 5,279,000

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2021
Notes Payable
NOTES PAYABLE	20. NOTES PAYABLE Notes payable at September 30, 2021 and December 31, 2020, were comprised of the following Interest Due September 30, December 31, Esousa purchased notes $ - $ 200,000 Short-term notes payable 12.0% Past Due 660,000 1,089,000 Notes payable to Wells Fargo - 183,000 Note payable to Dept. of Economic and Community Development - 196,000 Paycheck Protection Program Loans - 1,162,000 SBA Economic Injury Disaster Loan - 150,000 Short-term bank credit 3.9% 2021 1,037,000 1,404,000 Total notes payable $ 1,697,000 $ 4,384,000 Less: current portion (1,697,000 ) (4,048,000 ) Notes payable – long-term portion $ - $ 336,000 Master Exchange Agreement On February 10, 2020, the Company entered into a master exchange agreement (the “Master Exchange Agreement”) with Esousa Holdings, LLC (“Esousa”) which acquired certain promissory notes that had been previously issued by the Company. During January 2021, the Company issued to Esousa an aggregate of 183,214 216,000 234,000 Paycheck Protection Program During April 2020, the Company received loans under the Paycheck Protection Program (“PPP”) in the principal amount of $ 715,000 715,000 . On May 20, 2021, Microphase received forgiveness in the principal amount of $ 467,000 .

NOTES PAYABLE _ RELATED PARTIES

NOTES PAYABLE – RELATED PARTIES	9 Months Ended
	Sep. 30, 2021
Notes Payable Related Parties
NOTES PAYABLE – RELATED PARTIES	21. NOTES PAYABLE – RELATED PARTIES Notes payable – related parties at September 30, 2021 and December 31, 2020, were comprised of the followin September 30, 2021 December 31, 2020 Notes payable, related parties $ — $ 240,000 Less: current portion — (188,000 ) Notes payable, related parties – long-term portion $ — $ 52,000 Microphase was party to several notes payable agreements with six of its past officers, employees and their family members. As of September 30, 2021, the related party notes payable were paid in full.

CONVERTIBLE NOTES

CONVERTIBLE NOTES	9 Months Ended
	Sep. 30, 2021
Convertible Notes
CONVERTIBLE NOTES	22. CONVERTIBLE NOTES Convertible notes payable at September 30, 2021 and December 31, 2020, were comprised of the following Interest Rate Due Date September 30, December 31, Convertible promissory note 4% May 13, 2024 $ 660,000 $ 660,000 Less: Unamortized debt discounts (213,000 ) (274,000 ) Total convertible notes payable, net of financing cost $ 447,000 $ 386,000 4% Convertible Promissory Note On May 20, 2019, the Company entered into a securities purchase agreement with an investor to sell, for a purchase price of $ 500,000 4 660,000 five 12,500 4.00 12.00 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 $ 58,000 beneficial conversion feature (“BCF”) 188,000 In aggregate, the Company recorded a debt discount in the amount of $ 407,000 40,000 2.18 87.51

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	23. COMMITMENTS AND CONTINGENCIES Blockchain Mining Supply and Services, Ltd. On November 28, 2018, Blockchain Mining Supply and Services, Ltd. (“Blockchain Mining”) a vendor who sold computers to the Company’s subsidiary, filed a Complaint (the “Complaint”) in the United States District Court for the Southern District of New York against the Company and the Company’s subsidiary, Digital Farms, Inc. (f/k/a 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 Company and its 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 The Company intends to vigorously defend against the claims asserted against it in this action. On April 13, 2020, the Company and its subsidiary, jointly filed a motion to dismiss the Complaint in its entirety as against us, and the promissory estoppel claim as against its subsidiary. On the same day, the Company’s 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, the Company and its subsidiary, jointly filed a motion to dismiss the Amended Complaint in its entirety as against the Company, and the promissory estoppel claim as against of its subsidiary. On the same day, the Company’s subsidiary also filed a partial Answer to the Amended Complaint in connection with the breach of contract claim. In its partial Answer, the Company’s subsidiary admitted to the validity of the contract at issue and also asserted numerous affirmative defenses concerning the proper calculation of damages. On December 4, 2020, the Court issued an Order directing the Parties to engage in limited discovery (the “Limited Discovery”) to be completed by March 4, 2021. In connection therewith, the Court also denied the defendants’ motion to dismiss without prejudice. On June 2, 2021, the Company and its subsidiary filed a motion to dismiss the amended complaint in its entirety as against the Company, and the promissory estoppel claim as against the subsidiary. The motion to dismiss has been fully briefed and is currently pending before the Court. Based on the Company’s assessment of the facts underlying the claims, the uncertainty of litigation, and the preliminary stage of the case, the Company cannot reasonably estimate the potential loss or range of loss that may result from this action. Notwithstanding, the Company has established a reserve in the amount of the unpaid portion of the purchase agreement, which is included in accounts payable and accrued expenses. An unfavorable outcome may have a material adverse effect on the Company’s 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 the Company and the Company’s 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 the Company, in or about July 2019. The Complaint seeks, among other things, monetary damages in excess of $1.1 million, plus a decree of specific performance directing the Company to deliver unrestricted shares of common stock to Gu, plus attorneys’ fees and costs. The Company intends to vigorously defend against the claims asserted against it in this action. On May 4, 2020, the Company and Ault jointly filed a motion to dismiss the Complaint in its entirety, with prejudice. On July 28, 2021, the Court conducted oral argument in connection with the motion to dismiss. During the oral argument, the Court informed the parties that the Court was dismissing the fraud claim, in its entirety, and provided Plaintiffs an opportunity to amend their fraud claim within sixty days of the date of the oral argument. The Court reserved decision on the other causes of action. Based on the Company’s assessment of the facts underlying the above claims, the uncertainty of litigation, and the preliminary stage of the case, the Company 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 the Company’s 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 believes that the Company has operated its business in compliance with all applicable laws. The subpoena expressly provides that the inquiry is not to be construed as an indication by the SEC 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 The Company is involved in litigation arising from other matters in the ordinary course of business. The Company is 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. The Company records a liability when it believes that it is probable that a loss has been incurred and the amount can be reasonably estimated. If the Company determines that a loss is reasonably possible and the loss or range of loss can be estimated, the Company discloses the reasonably possible loss. The Company evaluates developments in its legal matters that could affect the amount of liability that has been previously accrued, and the matters and related reasonably possible losses disclosed, and makes 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 the Company’s other outstanding matters, based on the Company’s current knowledge, the Company believes that the amount or range of reasonably possible loss will not, either individually or in aggregate, have a material adverse effect on the Company’s 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	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY	24. STOCKHOLDERS’ EQUITY Preferred Stock The Company is authorized to issue 25.0 million 0.001 1.0 500,000 2,500 As of , there were 7,040 125,000 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. 2021 ATM Offering On January 22, 2021, the Company entered into an At-The-Market Issuance Sales Agreement, as amended on February 17, 2021 and thereafter on March 5, 2021 (the “2021 Sales Agreement”) with Ascendiant Capital Markets, LLC, or the sales agent, relating to the sale of shares of common stock offered by a prospectus supplement and the accompanying prospectus, as amended by the amendments to the sales agreement dated February 16, 2021 and March 5, 2021. In accordance with the terms of the 2021 Sales Agreement, the Company may offer and sell shares of common stock having an aggregate offering price of up to $ 200.0 million 34.7 160.5 million Issuance of Common Stock for Conversion of Debt During January 2021, the Company issued to Esousa an aggregate of 183,214 200,000 16,000 234,000 Issuance of Common Stock for Convertible Promissory Note, Related Party On May 12, 2021, the Company issued 275,862 400,000 Securities Purchase Agreement, Related Party On June 11, 2021, the Company entered into a securities purchase agreement with Ault & Company. Under the terms of the agreement, Ault & Company agreed to purchase an aggregate of 1,000,000 2.99 million 2.99

SEGMENT, CUSTOMERS AND GEOGRAPH

SEGMENT, CUSTOMERS AND GEOGRAPHICAL INFORMATION	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
SEGMENT, CUSTOMERS AND GEOGRAPHICAL INFORMATION	25. 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. The total income (loss) from operations of the Company’s reportable segments is different than the Company’s consolidated loss from operations due to the Company’s corporate expenses. Three Months Ended September 30, 2021 GWW TurnOnGreen Ault Alliance Total Revenue $ 6,373,000 $ 1,094,000 $ 336,000 $ 7,803,000 Revenue, lending and trading activities — — (38,869,000 ) (38,869,000 ) Revenue, cryptocurrency mining — — 272,000 272,000 Total revenues $ 6,373,000 $ 1,094,000 $ (38,261,000 ) $ (30,794,000 ) Depreciation and amortization expense $ 213,000 $ 6,000 $ 151,000 $ 370,000 Income (loss) from operations $ 19,000 $ (408,000 ) $ (41,872,000 ) $ (42,261,000 ) Capital expenditures for segment assets, as of September 30, 2021 $ 120,000 $ - $ 22,435,000 $ 22,555,000 Identifiable assets as of September 30, 2021 $ 30,584,000 $ 3,811,000 $ 192,326,000 $ 225,721,000 Three Months Ended September 30, 2020 GWW TurnOnGreen Ault Alliance Total Revenue $ 4,329,000 $ 1,376,000 $ — $ 5,705,000 Revenue, lending and trading activities — — (29,000 ) (29,000 ) Total revenues $ 4,329,000 $ 1,376,000 $ (29,000 ) $ 5,676,000 Depreciation and amortization expense $ 171,000 $ 11,000 $ — $ 182,000 Income (loss) from operations $ 119,000 $ (27,000 ) $ (122,000 ) $ (30,000 ) Capital expenditures for segment assets, as of September 30, 2020 $ 528,000 $ 26,000 $ - $ 554,000 Identifiable assets as of September 30, 2020 $ 21,186,000 $ 21,010,000 $ 1,450,000 $ 43,646,000 Nine Months Ended September 30, 2021 GWW TurnOnGreen Ault Alliance Total Revenue $ 19,198,000 $ 4,308,000 $ 766,000 $ 24,272,000 Revenue, lending and trading activities — — 19,615,000 19,615,000 Revenue, cryptocurrency mining — — 693,000 693,000 Total revenues $ 19,198,000 $ 4,308,000 $ 21,074,000 $ 44,580,000 Depreciation and amortization expense $ 641,000 $ 19,000 $ 347,000 $ 1,007,000 Income (loss) from operations $ (766,000 ) $ (490,000 ) $ 11,220,000 $ 9,964,000 Capital expenditures for segment assets, as of September 30, 2021 $ 686,000 $ - $ 27,459,000 $ 28,145,000 Identifiable assets as of September 30, 2021 $ 30,584,000 $ 3,811,000 $ 191,326,000 $ 225,721,000 Nine Months Ended September 30, 2020 GWW TurnOnGreen Ault Alliance Total Revenue $ 12,906,000 $ 3,803,000 $ — $ 16,709,000 Revenue, lending and trading activities — — (27,000 ) (27,000 ) Total revenues $ 12,906,000 $ 3,803,000 $ (27,000 ) $ 16,682,000 Depreciation and amortization expense $ 479,000 $ 130,000 $ — $ 609,000 Income (loss) from operations $ 119,000 $ (27,000 ) $ (122,000 ) $ (30,000 ) Capital expenditures for segment assets, as of September 30, 2020 $ 528,000 $ 26,000 $ — $ 554,000 Identifiable assets as of September 30, 2020 $ 21,186,000 $ 21,009,000 $ 1,450,000 $ 43,645,000 Concentration Risk The following tables provide the percentage of total revenues for the three and nine months ended September 30, 2021 and 2020 to a single customer from which 10% or more of total revenues are derived For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2021 Total Revenues Percentage of Total Revenues Percentage of by Major Total Company by Major Total Company Customers Revenues Customers Revenues Customer A $ 2,635,000 9 % $ 6,819,000 15 % For the Nine Months Ended For the Nine Months Ended September 30, 2020 September 30, 2020 Total Revenues Percentage of Total Revenues Percentage of by Major Total Company by Major Total Company Customers Revenues Customers Revenues Customer A $ 1,863,000 33 % $ 5,596,000 34 % Customer B 1,065,000 19 % 2,661,000 16 % Revenue from Customer A is attributable to Enertec. Revenue from Customer B is attributable to Microphase. MTIX Ltd. represented all the Company’s accounts and other receivable, related party.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	26. INCOME TAXES The Company calculates its interim income tax provision in accordance with ASC 270 and ASC 740. The Company’s effective tax rate (“ETR”) from continuing operations was ( 7.3 0 9.1 0.1 6,000 144,000 18,000 21 A valuation allowance is recorded when it is more-likely-than-not some of the Company’s deferred tax assets may not be realized. Significant judgment is applied when assessing the need for a valuation allowance and the Company considers future taxable income, reversals of existing deferred tax assets and liabilities and ongoing prudent and feasible tax planning strategies, in making such assessment. As of September 30, 2021, the Company maintains a full US federal, state and UK valuation allowance. The Company records uncertain tax positions in accordance with ASC 740, Income Taxes, on the basis of a two-step process in which (i) the Company determines whether it is more likely than not a tax position will be sustained on the basis of the technical merits of such position and (ii) for those tax positions meeting the more-likely-than-not recognition threshold, the Company would recognize the largest amount of tax benefit that is more than 50% likely to be realized upon ultimate settlement with the related tax authority. The Company has determined it has no uncertain tax positions as of September 30, 2021 and 2020. The Company classifies interest and penalties recognized on uncertain tax positions as a component of income tax expense.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	27. SUBSEQUENT EVENTS Activity Under 2021 ATM Offering From October 1, 2021 through November 18, 2021, the Company sold an aggregate of 17.9 million 39.5 million Investments in Alpha Fund In October and November 2021, the Company purchased an additional $8.5 million of limited partnership interests in the Alpha Fund. Investments by Alpha Fund In October 2021, Alpha Fund purchased 1,650,000 2.42 2,650,000 Stock Option and Restricted Stock Grants On November 9, 2021, the Board approved the following grants: · Grants to each independent director of non-qualified stock options to purchase 100,000 2.19 vesting monthly beginning on January 1, 2023 and ending December 31, 2024 and will be exercisable upon approval by the NYSE American and the Company’s stockholders · Grants to each of Milton C. Ault, III, William Horne, Henry Nisser and Kenneth Cragun of non-qualified stock options to purchase 1,000,000 800,000 600,000 300,000 2.19 vesting monthly beginning on January 1, 2023 and ending December 31, 2024 and exercisable upon approval by the NYSE American and the Corporation’s stockholders · Grant to certain employees of non-qualified stock options to purchase an aggregate of 1,635,000 2.19 vesting over 36 months beginning on January 1, 2022 100,000 2.66 vesting ratably over 48 months beginning October 1, 2021 · Restricted stock grant to certain employees of an aggregate of 200,000 Such shares will vest 25% on November 15, 2021, 25% on May 15, 2022, 25% on November 15, 2022 and 25% on May 15, 2023 TurnOnGreen Lease Agreement On November 5, 2021, the Company’s subsidiary, TurnOnGreen, entered into a lease agreement to lease a 31,165 The lease term is approximately 50 months ending January 31, 2026 2.3 million Purchase Agreement for Bitcoin Mining Equipment In November 2021, Ault Alliance entered into contracts with Bitmain Technologies Limited to purchase an aggregate of 16,000 Bitcoin miners for $ 121

BASIS OF PRESENTATION AND SIG_2

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies There have been no material changes in the Company’s significant accounting policies to those previously disclosed in the 2020 Annual Report other than disclosed below.
Variable Interest Entities	Variable Interest Entities For Variable Interest Entities (“VIEs”), the Company assesses whether it is the primary beneficiary as prescribed by the accounting guidance on the consolidation of a VIE. The primary beneficiary of a VIE is the party that has the power to direct the activities that most significantly impact the performance of the entity and the obligation to absorb the losses or the right to receive the benefits that could potentially be significant to the entity. The Company evaluates its business relationships with related parties to identify potential VIEs under ASC 810 “Consolidation”. The Company consolidates VIEs in which it is considered to be the primary beneficiary. Entities are considered to be the primary beneficiary if they have both of the following characteristics: (i) the power to direct the activities that, when taken together, most significantly impact the VIE’s performance, and (ii) the obligation to absorb losses and right to receive the returns from the VIE that would be significant to the VIE. The Company’s judgment with respect to its level of influence or control of an entity involves the consideration of various factors including the form of its ownership interest, its representation in the entity’s governance, the size of its investment, estimates of future cash flows, its ability to participate in policy making decisions and the rights of the other investors to participate in the decision making process and to replace the Company as manager and/or liquidate the joint venture, if applicable.
Treasury Stock	Treasury Stock The shares of Company stock attributable to the Company’s limited partner interest in Ault Alpha LP (the “Alpha Fund”) are considered treasury stock on the consolidated balance sheet and thereby deemed not to be included in the calculation of weighted average common shares outstanding. However, these shares are legally outstanding.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes

Revenue Disaggregation (Tables)

Revenue Disaggregation (Tables)	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
The Company’s disaggregated revenues consist of the following for the three months ended September 30, 2021:	The Company’s disaggregated revenues consist of the following for the three months ended September 30, 2021: Three Months ended September 30, 2021 GWW TurnOnGreen Ault Alliance Total Primary Geographical Markets North America $ 1,415,000 $ 1,103,000 $ 608,000 $ 3,126,000 Europe 1,848,000 (97,000 ) - 1,751,000 Middle East 2,949,000 - - 2,949,000 Other 161,000 88,000 - 249,000 Revenue from contracts with customers 6,373,000 1,094,000 608,000 8,075,000 Revenue, lending and trading activities - - (38,869,000 ) (38,869,000 ) Total revenue $ 6,373,000 $ 1,094,000 $ (38,261,000 ) $ (30,794,000 ) Major Goods RF/microwave filters $ 630,000 $ - $ - $ 630,000 Detector logarithmic video amplifiers 905,000 - - 905,000 Power supply units 1,256,000 1,094,000 - 2,350,000 Power supply systems 545,000 - - 545,000 Healthcare diagnostic systems 97,000 - - 97,000 Defense systems 2,940,000 - - 2,940,000 Digital currency mining - - 272,000 272,000 Other - - 336,000 336,000 Revenue from contracts with customers 6,373,000 1,094,000 608,000 8,075,000 Revenue, lending and trading activities - - (38,869,000 ) (38,869,000 ) Total revenue $ 6,373,000 $ 1,094,000 $ (38,261,000 ) $ (30,794,000 ) Timing of Revenue Recognition Goods transferred at a point in time $ 3,336,000 $ 1,094,000 $ 607,000 $ 5,037,000 Services transferred over time 3,037,000 - - 3,037,000 Revenue from contracts with customers $ 6,373,000 $ 1,094,000 $ 607,000 $ 8,074,000 The Company’s disaggregated revenues consist of the following for the three months ended September 30, 2020: Three Months ended September 30, 2020 GWW TurnOnGreen Ault Alliance Total Primary Geographical Markets North America $ 1,740,000 $ 1,136,000 $ - $ 2,876,000 Europe 246,000 1,000 - 247,000 Middle East 2,233,000 - - 2,233,000 Other 110,000 239,000 - 349,000 Revenue from contracts with customers 4,329,000 1,376,000 - 5,705,000 Revenue, lending and trading activities - - (29,000 ) (29,000 ) Total revenue $ 4,329,000 $ 1,376,000 $ (29,000 ) $ 5,676,000 Major Goods RF/microwave filters $ 1,341,000 $ - $ - $ 1,341,000 Detector logarithmic video amplifiers 441,000 - - 441,000 Power supply units - 1,376,000 - 1,376,000 Power supply systems 316,000 - - 316,000 Healthcare diagnostic systems 262,000 - - 262,000 Defense systems 1,969,000 - - 1,969,000 Revenue from contracts with customers 4,329,000 1,376,000 - 5,705,000 Revenue, lending and trading activities - - (29,000 ) (29,000 ) Total revenue $ 4,329,000 $ 1,376,000 $ (29,000 ) $ 5,676,000 Timing of Revenue Recognition Goods transferred at a point in time $ 2,096,000 $ 1,376,000 $ (29,000 ) $ 3,443,000 Services transferred over time 2,233,000 - - 2,233,000 Revenue from contracts with customers $ 4,329,000 $ 1,376,000 $ (29,000 ) $ 5,676,000 The Company’s disaggregated revenues consisted of the following for the nine months ended September 30, 2021: Nine Months Ended September 30, 2021 GWW TurnOnGreen Ault Alliance Total Primary Geographical Markets North America $ 5,444,000 $ 3,600,000 $ 1,459,000 $ 10,503,000 Europe 5,600,000 318,000 — 5,918,000 Middle East 7,845,000 — — 7,845,000 Other 309,000 390,000 — 699,000 Revenue from contracts with customers 19,198,000 4,308,000 1,459,000 24,965,000 Revenue, lending and trading activities 19,615,000 19,615,000 Total revenue $ 19,198,000 $ 4,308,000 $ 21,074,000 $ 44,580,000 Major Goods RF/microwave filters $ 2,921,000 $ — $ — $ 2,921,000 Detector logarithmic video amplifiers 1,049,000 — — 1,049,000 Power supply units 1,734,000 4,308,000 — 6,042,000 Power supply systems 5,253,000 — — 5,253,000 Healthcare diagnostic systems 510,000 — — 510,000 Defense systems 7,731,000 — — 7,731,000 Digital currency mining 693,000 693,000 Other — — 766,000 766,000 Revenue from contracts with customers 19,198,000 4,308,000 1,459,000 24,965,000 Revenue, lending and trading activities 19,615,000 19,615,000 Total revenue $ 19,198,000 $ 4,308,000 $ 21,074,000 $ 44,580,000 Timing of Revenue Recognition Goods transferred at a point in time $ 10,957,000 $ 4,308,000 $ 1,459,000 $ 16,724,000 Services transferred over time 8,241,000 — — 8,241,000 Revenue from contracts with customers $ 19,198,000 $ 4,308,000 $ 1,459,000 $ 24,965,000 The Company’s disaggregated revenues consisted of the following for the nine months ended September 30, 2020: Nine Months ended September 30, 2020 GWW TurnOnGreen Ault Alliance Total Primary Geographical Markets North America $ 5,110,000 $ 3,102,000 $ - $ 8,212,000 Europe 694,000 288,000 - 982,000 Middle East 6,838,000 - - 6,838,000 Other 264,000 413,000 - 677,000 Revenue from contracts with customers 12,906,000 3,803,000 - 16,709,000 Revenue, lending and trading activities - - (27,000 ) (27,000 ) Total revenue $ 12,906,000 $ 3,803,000 $ (27,000 ) $ 16,682,000 Major Goods RF/microwave filters $ 3,887,000 $ - $ - $ 3,887,000 Detector logarithmic video amplifiers 1,319,000 - - 1,319,000 Power supply units - 3,803,000 - 3,803,000 Power supply systems 863,000 - - 863,000 Healthcare diagnostic systems 785,000 - - 785,000 Defense systems 6,052,000 - - 6,052,000 Revenue from contracts with customers 12,906,000 3,803,000 - 16,709,000 Revenue, lending and trading activities - - (27,000 ) (27,000 ) Total revenue $ 2,906,000 $ ,803,000 $ (27,000 ) $ ,682,000 Timing of Revenue Recognition Goods transferred at a point in time $ 6,068,000 $ 3,803,000 $ (27,000 ) $ 9,844,000 Services transferred over time 6,838,000 - - 6,838,000 Revenue from contracts with customers $ 12,906,000 $ 3,803,000 $ (27,000 ) $ 16,682,000

fair value of financial instr_2

fair value of financial instruments (Tables)	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
The following table sets forth the Company’s financial instruments that were measured at fair value on a recurring basis by level within the fair value hierarchy:	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 that were measured at fair value on a recurring basis by level within the fair value hierarchy: Fair Value Measurement at September 30, 2021 Total Level 1 Level 2 Level 3 Investments in convertible promissory notes $ 16,574,000 $ - $ - $ 16,574,000 Investment in term promissory note of Ault & 2,620,000 - - 2,620,000 Investments in common stock of AVLP – a 60,000 - - 60,000 Investment in common stock and warrants of 24,851,000 20,781,000 - 4,070,000 Investments in marketable equity securities 49,931,000 49,931,000 - - Investments in debt and equity securities 9,924,000 - - 9,924,000 Total Investments $ 103,960,000 $ 70,712,000 $ - $ 33,248,000 Fair Value Measurement at December 31, 2020 Total Level 1 Level 2 Level 3 Investments in convertible promissory notes $ 10,668,000 $ — $ — $ 10,668,000 Investments in common stock and warrants of 5,486,000 500,000 — 4,986,000 Investment in common stock and warrants of 653,000 — — 653,000 Investments in marketable equity securities 2,563,000 2,563,000 — — Investments in debt and equity securities 262,000 — — 262,000 Total Investments $ 19,632,000 $ 3,063,000 $ — $ 16,569,000
The following table summarizes the changes in investments in debt and equity securities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) for the nine months ended September 30, 2021:	The following table summarizes the changes in investments in debt and equity securities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) for the nine months ended September 30, 2021: Investments in debt and equity securities Balance at January 1, 2021 $ 262,000 Investment in convertible promissory notes 3,850,000 Investment in convertible preferred stock 2,850,000 Initial valuation of acquired warrants 2,673,000 Change in fair value of warrants 995,000 Conversion of loans to debt and equity securities 150,000 Unrealized gains on debt and equity securities 1,800,000 Conversion to marketable securities (2,656,000 ) Balance at September 30, 2021 $ 9,924,000

Net incomE (Loss) per Share (Ta

Net incomE (Loss) per Share (Tables)	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
Basic and diluted net income per common share for the nine months ended September 30, 2021 are calculated as follows:	Basic and diluted net income per common share for the nine months ended September 30, 2021 are calculated as follows: For the Nine Months Ended September 30, 2021 Income Shares Per-Share (Numerator) (Denominator) Amount Net income attributable to Ault Global Holdings $ 1,346,000 Less: Preferred stock dividends (13,000 ) Basic earnings per share Net income available to common stockholders 1,333,000 49,714,000 $ 0.03 Effect of dilutive securities Restricted stock grants - 431,000 Diluted earnings per share Income available to common stockholders plus assumed conversions $ 1,333,000 50,145,000 $ 0.03
The calculation of the basic and diluted earnings per share is the same for all periods presented, excluding the nine months ended September 30, 2021, as the effect of the potential common stock equivalents is anti-dilutive due to the Company’s net loss position for all periods presented. Anti-dilutive securities, which are convertible into or exercisable for the Company’s common stock, consist of the following at September 30, 2021 and 2020:	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, excluding the nine months ended September 30, 2021, as the effect of the potential common stock equivalents is anti-dilutive due to the Company’s net loss position for all periods presented. Anti-dilutive securities, which are convertible into or exercisable for the Company’s common stock, consist of the following at September 30, 2021 and 2020: September 30, 2021 2020 Stock options 4,761,000 1,000 Warrants 5,936,000 3,582,000 Convertible notes 165,000 1,396,000 Conversion of preferred stock 2,000 2,000 Total 10,864,000 4,981,000

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2021
Discontinued Operations and Disposal Groups [Abstract]
The following tables summarize the major classes of line items included in loss from discontinued operations:	The restaurant operations are included in the Company’s 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 Nine Months Ended September 30, 2020 Revenue $ 543,000 Cost of revenue (160,000 ) Selling and marketing — General and administrative (556,000 ) Impairment of property and equipment and right-of-use assets (1,525,000 ) Loss from discontinued operations $ (1,698,000 )

Marketable Equity Securities (T

Marketable Equity Securities (Tables)	9 Months Ended
	Sep. 30, 2021
Marketable Equity Securities
Marketable securities in equity securities with readily determinable market prices consisted of the following as of September 30, 2021 and December 31, 2020:	Marketable securities in equity securities with readily determinable market prices consisted of the following as of September 30, 2021 and December 31, 2020: Marketable equity securities at September 30, 2021 Gross unrealized Gross unrealized Cost gains losses Fair value Common shares $ 55,233,000 $ 2,112,000 $ (7,414,000 ) $ 49,931,000 Marketable equity securities at December 31, 2020 Gross unrealized Gross unrealized Cost gains losses Fair value Common shares $ 1,506,000 $ 1,083,000 $ (26,000 ) $ 2,563,000
The following table presents additional information about marketable equity securities:	The following table presents additional information about marketable equity securities: Marketable Equity Securities Balance at January 1, 2021 $ 2,563,000 Purchases of marketable equity securities in operations 338,620,000 Purchases of marketable equity securities 2,144,000 Conversion of debt securities to marketable securities 2,656,000 Sales of marketable equity securities in operations (303,923,000 ) Sales of marketable equity securities (430,000 ) Realized gains on marketable equity securities 19,040,000 Realized losses on marketable equity securities (4,386,000 ) Unrealized gains on marketable equity securities (6,353,000 ) Balance at September 30, 2021 $ 49,931,000

LOANS RECEIVABLE (Tables)

LOANS RECEIVABLE (Tables)	9 Months Ended
	Sep. 30, 2021
Loans Receivable
Loans receivable are summarized as follows	Loans receivable are summarized as follows September 30, 2021 December 31, 2020 Loans receivable before allowances and discounts $ 9,114,000 $2,032,000 Allowances for uncollectible loans (1,281,000 ) (1,281,000) Unamortized discounts (1,956,000 ) (1,000) Loans receivable $ 5,877,000 $750,000
Activity related to loans receivable for the nine months ended September 30, 2021 is summarized as follows:	Activity related to loans receivable for the nine months ended September 30, 2021 is summarized as follows: Loans Receivable Balance at January 1, 2021 $ 750,000 Investment in convertible promissory notes 4,923,000 Accretion of discount 366,000 Foreign currency loss (8,000 ) Conversion to marketable securities (154,000 ) Balance at September 30, 2021 $ 5,877,000

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	9 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
At September 30, 2021 and December 31, 2020, property and equipment consisted of:	At September 30, 2021 and December 31, 2020, property and equipment consisted of: September 30, 2021 December 31, 2020 Cryptocurrency machines and related equipment $ 20,362,000 $ 567,000 Computer, software and related equipment 4,364,000 3,057,000 Office furniture and equipment 702,000 490,000 Land 2,567,000 — Building 1,439,000 — Leasehold improvements 4,229,000 1,352,000 33,663,000 5,466,000 Accumulated depreciation and amortization (4,113,000 ) (3,343,000 ) Property and equipment, net $ 29,550,000 $ 2,123,000

INTANGIBLE ASSETS, NET (Tables)

INTANGIBLE ASSETS, NET (Tables)	9 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
At September 30, 2021 and December 31, 2020 intangible assets consisted of:	At September 30, 2021 and December 31, 2020 intangible assets consisted of: Useful Life September 30, 2021 December 31, 2020 Trade name and trademark Indefinite life $ 1,544,000 $ 1,551,000 Customer list 10 14 3,421,000 3,441,000 Domain name and other intangible assets 5 688,000 690,000 5,653,000 5,682,000 Accumulated depreciation and amortization (1,584,000 ) (1,292,000 ) Intangible assets, net $ 4,069,000 $ 4,390,000

GOODWILL (Tables)

GOODWILL (Tables)	9 Months Ended
	Sep. 30, 2021
Following Table Summarizes Changes In Companys Goodwill During Nine Months Ended September 30 2021
The following table summarizes the changes in the Company’s goodwill during the nine months ended September 30, 2021:	The following table summarizes the changes in the Company’s goodwill during the nine months ended September 30, 2021: Goodwill Balance as of January 1, 2021 $ 9,646,000 Effect of exchange rate changes (40,000 ) Balance as of September 30, 2021 $ 9,606,000

INVESTMENTS _ RELATED PARTIES (

INVESTMENTS – RELATED PARTIES (Tables)	9 Months Ended
	Sep. 30, 2021
Investments Related Parties
Investments in AVLP, Alzamend and Ault & Company at September 30, 2021 and December 31, 2020, are comprised of the following:	Investments in AVLP, Alzamend and Ault & Company at September 30, 2021 and December 31, 2020, are comprised of the following: Investment in Promissory Notes, Related Parties Interest Due September 30, December 31, Rate Date 2021 2020 Investment in convertible promissory note of AVLP 12% December 31, 2023 $ 16,549,000 $ 11,269,000 Short-term advance in Alzamend - 750,000 Investment in convertible promissory note of Alzamend - 50,000 Investment in promissory note of Ault & Company 8% February 25, 2022 2,500,000 - Accrued interest receivable, AVLP 2,025,000 2,025,000 Accrued interest receivable, Ault & Company and Alzamend 120,000 2,000 Total investment in promissory notes, related parties – gross 21,194,000 14,096,000 Less: original issue discount - (4,000 ) Less: provision for loan losses, AVLP (2,000,000 ) (3,424,000 ) Total investment in promissory notes, related parties $ 19,194,000 $ 10,668,000 Investment in Common Stock and Warrants, Related Parties Weighted Avg. Remaining September 30, December 31, Contractual Term 2021 2020 Investment in warrants of AVLP 2.9 years $ - $ 4,986,000 Investment in common stock of AVLP 60,000 500,000 Investment in warrants of Alzamend 4.7 years 4,070,000 11,000 Investment in common stock of Alzamend 20,781,000 642,000 Total investment in common stock and warrants, related parties $ 24,911,000 $ 6,139,000
The following table summarizes the changes in the Company’s investments in AVLP, Alzamend and Ault & Company during the nine months ended September 30, 2021:	The following table summarizes the changes in the Company’s investments in AVLP, Alzamend and Ault & Company during the nine months ended September 30, 2021: Investment in Investment in promissory notes Total warrants and and advances investment in common stock of AVLP, AVLP, Alzamend of AVLP and Alzamend and and Ault & Alzamend Ault & Company Company, net Balance at January 1, 2021 $ 6,139,000 $ 10,668,000 $ 16,807,000 Investment in convertible promissory notes of AVLP — 2,494,000 2,494,000 Investment in convertible promissory note of Alzamend — (50,000 ) (50,000 ) Investment in promissory note of Ault & Company — 2,500,000 2,500,000 Investment in common stock of AVLP and Alzamend 16,118,000 — 16,118,000 Investment in warrants of Alzamend 1,490,000 — 1,490,000 Short-term advance in Alzamend — (750,000 ) (750,000 ) Fair value of warrants issued by AVLP 2,786,000 — 2,786,000 Unrealized loss in warrants of AVLP (7,772,000 ) — (7,772,000 ) Unrealized gain in warrants of Alzamend 2,568,000 — 2,568,000 Unrealized gain in common stock of AVLP and Alzamend 3,582,000 — 3,582,000 Accretion of discount — 4,213,000 4,213,000 Accrued interest — 119,000 119,000 Balance at September 30, 2021 $ 24,911,000 $ 19,194,000 $ 44,105,000
The following table summarizes the changes in the Company’s investments in Alzamend common stock during the nine months ended September 30, 2021:	The following table summarizes the changes in the Company’s investments in Alzamend common stock during the nine months ended September 30, 2021: Shares of Per Share Investment in Common Stock Price Common Stock Balance at January 1, 2021 427,888 $ 1.50 $ 642,000 Purchase of shares from an Alzamend shareholder 62,500 $ 0.80 50,000 March 9, 2021 securities purchase agreement 4,000,000 $ 1.13 4,510,000 Investment in Alzamend initial public offering 2,000,000 $ 5.00 10,000,000 Open market purchases after initial public offering 230,000 $ 7.17 1,648,000 Unrealized gain in common stock of Alzamend 3,849,000 Investment in Alzamend common stock 6,720,388 $ 3.08 20,699,000 Investment in Alzamend options 82,000 Balance at September 30, 2021 $ 20,781,000
The fair value of the Company’s holdings in the 2,016,667 Alzamend warrants was estimated using the Black-Scholes option-pricing method and the following assumptions:	The fair value of the Company’s holdings in the 2,016,667 Alzamend warrants was estimated using the Black-Scholes option-pricing method and the following assumptions: Exercise price $ 3.00 Remaining contractual term (in years) 3.9 4.8 Volatility 86.3 Weighted average risk free interest rate 0.76 0.98 Expected dividend yield 0

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2021
Retirement Benefits [Abstract]
The options outstanding as of September 30, 2021, have been classified by exercise price, as follows	The options outstanding as of September 30, 2021, 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 $ 2.51 1,760,000 9.90 $ 2.51 141,900 $ 2.51 $ 480 560 894 4.20 $ 537.34 774 $ 533.84 $ 1,208 1,352 25 2.50 $ 1,336.00 25 $ 1,336.00 $ 480 1,352 1,760,919 9.90 $ 2.80 142,699 $ 5.63 Issuances Outside of Plans $ 1.79 850,000 8.97 $ 1.79 569,591 $ 1.79 $ 2.46 2.55 2,150,000 9.58 $ 2.54 - - $ 1.79 2.55 3,000,000 9.41 $ 2.33 569,591 $ 1.79 Total Options $ 1.79 1,856 4,760,919 9.59 $ 2.50 712,290 $ 2.56
The total stock-based compensation expense related to stock options and stock awards issued to the Company’s employees, consultants and directors, included in reported net loss for the three and nine months ended September 30, 2021 and 2020, was comprised as follows	The total stock-based compensation expense related to stock options and stock awards issued to the Company’s employees, consultants and directors, included in reported net loss for the three and nine months ended September 30, 2021 and 2020, was comprised as follows Three Months Ended Nine Months Ended September 30, 2021 2020 2021 2020 General and administrative $ 4,148,000 $ 20,000 $ 4,732,000 $ 272,000 Total stock-based compensation $ 4,148,000 $ 20,000 $ 4,732,000 $ 272,000
A summary of option activity under the Company’s stock option plans as of September 30, 2021, and changes during the nine months ended are as follows	A summary of option activity under the Company’s stock option plans as of September 30, 2021, and changes during the nine months ended are as follows Outstanding Options Weighted Weighted Average Shares Average Remaining Aggregate Available Number Exercise Contractual Intrinsic for Grant of Options Price Life (years) Value January 1, 2020 103,105 1,388 $ 636.47 6.33 $ 0 Restricted stock awards (96,875 ) — Forfeited 463 (463 ) 780.54 January 1, 2021 6,693 925 $ 564.43 4.87 $ 0 Authorized 7,500,000 Stock options granted (1,760,000 ) 1,760,000 $ 2.51 Restricted stock awards (1,070,000 ) — Forfeited 6 (6 ) $ 1,352 September 30, 2021 4,676,699 1,760,919 $ 2.80 9.90 $ 0

WARRANTS (Tables)

WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2021
Warrants
During the nine months ended September 30, 2021, the Company did not issue any warrants. The following table summarizes information about common stock warrants outstanding at September 30, 2021:	During the nine months ended September 30, 2021, the Company did not issue any warrants. The following table summarizes information about common stock warrants outstanding at September 30, 2021: Outstanding Exercisable Weighted Average Weighted Weighted Remaining Average Average Exercise Number Contractual Exercise Number Exercise Price Outstanding Life (Years) Price Exercisable Price $ — 6,500 2.50 $ — 6,500 $ — $ 0.88 3.01 5,864,410 2.99 $ 1.81 5,864,410 $ 1.81 $ 8.00 19.80 53,452 2.63 $ 12.74 53,452 $ 12.74 $ 440 920 16,225 1.45 $ 733.40 16,225 $ 733.40 $ 1,040 2,000 2,367 1.43 $ 1,404.85 2,367 $ 1,404.85 $ 0.88 2,000 5,942,954 3.98 $ 4.46 5,942,954 $ 4.46
The Company utilized the Black-Scholes option pricing model and the assumptions used during the nine months ended September 30, 2021	The Company utilized the Black-Scholes option pricing model and the assumptions used during the nine months ended September 30, 2021 Exercise price $ 0.88 3.01 Remaining contractual term (in years) 1.4 5.0 Volatility 86.3 104.6 Risk free interest rate 0.17 1.38 Expected dividend yield 0

OTHER CURRENT LIABILITIES (Tabl

OTHER CURRENT LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2021
Payables and Accruals [Abstract]
Other current liabilities at September 30, 2021 and December 31, 2020 consisted of	Other current liabilities at September 30, 2021 and December 31, 2020 consisted of September 30, 2021 December 31, 2020 Accrued payroll and payroll taxes $ 3,213,000 $ 1,412,000 Warranty liability 90,000 91,000 Deferred tax liability - 18,000 Other accrued expenses 305,000 269,000 $ 3,608,000 $ 1,790,000

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2021
Leases [Abstract]
The following table provides a summary of leases by balance sheet category as of September 30, 2021	The following table provides a summary of leases by balance sheet category as of September 30, 2021 September 30, 2021 Operating right-of-use assets $ 5,201,000 Operating lease liability - current 1,014,000 Operating lease liability - non-current 4,265,000
The components of lease expenses for the nine months ended September 30, 2021, were as follows	The components of lease expenses for the nine months ended September 30, 2021, were as follows Nine Months Ended September 30, 2021 Operating lease cost $ 1,025,000 Short-term lease cost — Variable lease cost —
he following tables provides a summary of other information related to leases for the nine months ended September 30, 2021:	T he following tables provides a summary of other information related to leases for the nine months ended September 30, 2021: September 30, 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 1,025,000 Right-of-use assets obtained in exchange for new operating lease liabilities $ — Weighted-average remaining lease term - operating leases 6.4 Weighted-average discount rate - operating leases 8.0 %
Maturity of lease liabilities under the Company’s non-cancellable operating leases as of September 30, 2021, were as follows:	Maturity of lease liabilities under the Company’s non-cancellable operating leases as of September 30, 2021, were as follows: Payments due by period 2021 (remainder) $ 380,000 2022 1,428,000 2023 1,130,000 2024 1,018,000 2025 751,000 Thereafter 2,180,000 Total lease payments 6,887,000 Less interest (1,608,000 ) Present value of lease liabilities $ 5,279,000

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Payable
Notes payable at September 30, 2021 and December 31, 2020, were comprised of the following	Notes payable at September 30, 2021 and December 31, 2020, were comprised of the following Interest Due September 30, December 31, Esousa purchased notes $ - $ 200,000 Short-term notes payable 12.0% Past Due 660,000 1,089,000 Notes payable to Wells Fargo - 183,000 Note payable to Dept. of Economic and Community Development - 196,000 Paycheck Protection Program Loans - 1,162,000 SBA Economic Injury Disaster Loan - 150,000 Short-term bank credit 3.9% 2021 1,037,000 1,404,000 Total notes payable $ 1,697,000 $ 4,384,000 Less: current portion (1,697,000 ) (4,048,000 ) Notes payable – long-term portion $ - $ 336,000

NOTES PAYABLE _ RELATED PARTI_2

NOTES PAYABLE – RELATED PARTIES (Tables)	9 Months Ended
	Sep. 30, 2021
Notes Payable Related Parties
Notes payable – related parties at September 30, 2021 and December 31, 2020, were comprised of the followin	Notes payable – related parties at September 30, 2021 and December 31, 2020, were comprised of the followin September 30, 2021 December 31, 2020 Notes payable, related parties $ — $ 240,000 Less: current portion — (188,000 ) Notes payable, related parties – long-term portion $ — $ 52,000

CONVERTIBLE NOTES (Tables)

CONVERTIBLE NOTES (Tables)	9 Months Ended
	Sep. 30, 2021
Convertible Notes
Convertible notes payable at September 30, 2021 and December 31, 2020, were comprised of the following	Convertible notes payable at September 30, 2021 and December 31, 2020, were comprised of the following Interest Rate Due Date September 30, December 31, Convertible promissory note 4% May 13, 2024 $ 660,000 $ 660,000 Less: Unamortized debt discounts (213,000 ) (274,000 ) Total convertible notes payable, net of financing cost $ 447,000 $ 386,000

SEGMENT, CUSTOMERS AND GEOGRA_2

SEGMENT, CUSTOMERS AND GEOGRAPHICAL INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
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. The total income (loss) from operations of the Company’s reportable segments is different than the Company’s consolidated loss from operations due to the Company’s corporate expenses.	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. The total income (loss) from operations of the Company’s reportable segments is different than the Company’s consolidated loss from operations due to the Company’s corporate expenses. Three Months Ended September 30, 2021 GWW TurnOnGreen Ault Alliance Total Revenue $ 6,373,000 $ 1,094,000 $ 336,000 $ 7,803,000 Revenue, lending and trading activities — — (38,869,000 ) (38,869,000 ) Revenue, cryptocurrency mining — — 272,000 272,000 Total revenues $ 6,373,000 $ 1,094,000 $ (38,261,000 ) $ (30,794,000 ) Depreciation and amortization expense $ 213,000 $ 6,000 $ 151,000 $ 370,000 Income (loss) from operations $ 19,000 $ (408,000 ) $ (41,872,000 ) $ (42,261,000 ) Capital expenditures for segment assets, as of September 30, 2021 $ 120,000 $ - $ 22,435,000 $ 22,555,000 Identifiable assets as of September 30, 2021 $ 30,584,000 $ 3,811,000 $ 192,326,000 $ 225,721,000 Three Months Ended September 30, 2020 GWW TurnOnGreen Ault Alliance Total Revenue $ 4,329,000 $ 1,376,000 $ — $ 5,705,000 Revenue, lending and trading activities — — (29,000 ) (29,000 ) Total revenues $ 4,329,000 $ 1,376,000 $ (29,000 ) $ 5,676,000 Depreciation and amortization expense $ 171,000 $ 11,000 $ — $ 182,000 Income (loss) from operations $ 119,000 $ (27,000 ) $ (122,000 ) $ (30,000 ) Capital expenditures for segment assets, as of September 30, 2020 $ 528,000 $ 26,000 $ - $ 554,000 Identifiable assets as of September 30, 2020 $ 21,186,000 $ 21,010,000 $ 1,450,000 $ 43,646,000 Nine Months Ended September 30, 2021 GWW TurnOnGreen Ault Alliance Total Revenue $ 19,198,000 $ 4,308,000 $ 766,000 $ 24,272,000 Revenue, lending and trading activities — — 19,615,000 19,615,000 Revenue, cryptocurrency mining — — 693,000 693,000 Total revenues $ 19,198,000 $ 4,308,000 $ 21,074,000 $ 44,580,000 Depreciation and amortization expense $ 641,000 $ 19,000 $ 347,000 $ 1,007,000 Income (loss) from operations $ (766,000 ) $ (490,000 ) $ 11,220,000 $ 9,964,000 Capital expenditures for segment assets, as of September 30, 2021 $ 686,000 $ - $ 27,459,000 $ 28,145,000 Identifiable assets as of September 30, 2021 $ 30,584,000 $ 3,811,000 $ 191,326,000 $ 225,721,000 Nine Months Ended September 30, 2020 GWW TurnOnGreen Ault Alliance Total Revenue $ 12,906,000 $ 3,803,000 $ — $ 16,709,000 Revenue, lending and trading activities — — (27,000 ) (27,000 ) Total revenues $ 12,906,000 $ 3,803,000 $ (27,000 ) $ 16,682,000 Depreciation and amortization expense $ 479,000 $ 130,000 $ — $ 609,000 Income (loss) from operations $ 119,000 $ (27,000 ) $ (122,000 ) $ (30,000 ) Capital expenditures for segment assets, as of September 30, 2020 $ 528,000 $ 26,000 $ — $ 554,000 Identifiable assets as of September 30, 2020 $ 21,186,000 $ 21,009,000 $ 1,450,000 $ 43,645,000
The following tables provide the percentage of total revenues for the three and nine months ended September 30, 2021 and 2020 to a single customer from which 10% or more of total revenues are derived	The following tables provide the percentage of total revenues for the three and nine months ended September 30, 2021 and 2020 to a single customer from which 10% or more of total revenues are derived For the Three Months Ended For the Nine Months Ended September 30, 2021 September 30, 2021 Total Revenues Percentage of Total Revenues Percentage of by Major Total Company by Major Total Company Customers Revenues Customers Revenues Customer A $ 2,635,000 9 % $ 6,819,000 15 % For the Nine Months Ended For the Nine Months Ended September 30, 2020 September 30, 2020 Total Revenues Percentage of Total Revenues Percentage of by Major Total Company by Major Total Company Customers Revenues Customers Revenues Customer A $ 1,863,000 33 % $ 5,596,000 34 % Customer B 1,065,000 19 % 2,661,000 16 %

LIQUIDITY AND FINANCIAL CONDI_2

LIQUIDITY AND FINANCIAL CONDITION (Details Narrative) - USD ($)	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 44,047,000		$ 18,680,000	$ 1,274,000		$ 483,000
[custom:WorkingCapital-0]		$ 9,390,000
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 200,981,000	$ 231,389,000	$ 49,132,000	$ 4,522,000	$ 3,031,000	$ 6,949,000

The Company_s disaggregated rev

The Company’s disaggregated revenues consist of the following for the three months ended September 30, 2021: (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 8,075,000	$ 5,705,000	$ 24,965,000	$ 16,709,000
Revenue, lending and trading activities	(38,869,000)	(29,000)	19,615,000	(27,000)
Total revenue	(30,794,000)	5,676,000	44,580,000	16,682,000
R F Microwave Filters [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	630,000	1,341,000	2,921,000	3,887,000
Detectorlogarithmicvideoamplifiers [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	905,000	441,000	1,049,000	1,319,000
Power Supply Units [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,350,000	1,376,000	6,042,000	3,803,000
Power Supply Systems [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	545,000	316,000	5,253,000	863,000
Healthcare Diagnostic Systems [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	97,000	262,000	510,000	785,000
Defense Systems [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,940,000	1,969,000	7,731,000	6,052,000
Digital Currency Mining [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	272,000		693,000
Other [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	336,000		766,000
Goods Transferred At A Point In Time [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,037,000	3,443,000	16,724,000	9,844,000
Services Transferred Over Time [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,037,000	2,233,000	8,241,000	6,838,000
North America [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,126,000	2,876,000	10,503,000	8,212,000
Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,751,000	247,000	5,918,000	982,000
Middle East [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,949,000	2,233,000	7,845,000	6,838,000
Other [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	249,000	349,000	699,000	677,000
G W W [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	6,373,000	4,329,000	19,198,000	12,906,000
Revenue, lending and trading activities
Total revenue	6,373,000	4,329,000	19,198,000	12,906,000
G W W [Member] | R F Microwave Filters [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	630,000	1,341,000	2,921,000	3,887,000
G W W [Member] | Detectorlogarithmicvideoamplifiers [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	905,000	441,000	1,049,000	1,319,000
G W W [Member] | Power Supply Units [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,256,000		1,734,000
G W W [Member] | Power Supply Systems [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	545,000	316,000	5,253,000	863,000
G W W [Member] | Healthcare Diagnostic Systems [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	97,000	262,000	510,000	785,000
G W W [Member] | Defense Systems [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,940,000	1,969,000	7,731,000	6,052,000
G W W [Member] | Digital Currency Mining [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers
G W W [Member] | Other [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers
G W W [Member] | Goods Transferred At A Point In Time [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,336,000	2,096,000	10,957,000	6,068,000
G W W [Member] | Services Transferred Over Time [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,037,000	2,233,000	8,241,000	6,838,000
G W W [Member] | North America [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,415,000	1,740,000	5,444,000	5,110,000
G W W [Member] | Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,848,000	246,000	5,600,000	694,000
G W W [Member] | Middle East [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,949,000	2,233,000	7,845,000	6,838,000
G W W [Member] | Other [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	161,000	110,000	309,000	264,000
Turn On Green [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,094,000	1,376,000	4,308,000	3,803,000
Revenue, lending and trading activities
Total revenue	1,094,000	1,376,000	4,308,000	3,803,000
Turn On Green [Member] | R F Microwave Filters [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers
Turn On Green [Member] | Detectorlogarithmicvideoamplifiers [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers
Turn On Green [Member] | Power Supply Units [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,094,000	1,376,000	4,308,000	3,803,000
Turn On Green [Member] | Power Supply Systems [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers
Turn On Green [Member] | Healthcare Diagnostic Systems [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers
Turn On Green [Member] | Defense Systems [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers
Turn On Green [Member] | Digital Currency Mining [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers
Turn On Green [Member] | Other [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers
Turn On Green [Member] | Goods Transferred At A Point In Time [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,094,000	1,376,000	4,308,000	3,803,000
Turn On Green [Member] | North America [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,103,000	1,136,000	3,600,000	3,102,000
Turn On Green [Member] | Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	(97,000)	1,000	318,000	288,000
Turn On Green [Member] | Middle East [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers
Turn On Green [Member] | Other [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	88,000	239,000	390,000	413,000
D P Lending [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	608,000		1,459,000
Revenue, lending and trading activities	(38,869,000)	(29,000)	19,615,000	(27,000)
Total revenue	(38,261,000)	(29,000)	21,074,000	(27,000)
D P Lending [Member] | R F Microwave Filters [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers
D P Lending [Member] | Detectorlogarithmicvideoamplifiers [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers
D P Lending [Member] | Power Supply Units [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers
D P Lending [Member] | Power Supply Systems [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers
D P Lending [Member] | Healthcare Diagnostic Systems [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers
D P Lending [Member] | Defense Systems [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers
D P Lending [Member] | Digital Currency Mining [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	272,000		693,000
D P Lending [Member] | Other [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	336,000		766,000
D P Lending [Member] | Goods Transferred At A Point In Time [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	607,000	(29,000)	1,459,000	(27,000)
D P Lending [Member] | North America [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	608,000		1,459,000
D P Lending [Member] | Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers
D P Lending [Member] | Middle East [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers
D P Lending [Member] | Other [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers

The following table sets forth

The following table sets forth the Company’s financial instruments that were measured at fair value on a recurring basis by level within the fair value hierarchy: (Details) - Fair Value, Recurring [Member] - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	$ 103,960,000	$ 19,632,000
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	33,248,000	16,569,000
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	70,712,000	3,063,000
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities
A V L P Related Party [Member] | Promissory Note [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	16,574,000
A V L P Related Party [Member] | Promissory Note [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	16,574,000
A V L P And Alzamend [Member] | Convertible Promissory Note [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	2,620,000	10,668,000
A V L P And Alzamend [Member] | Convertible Promissory Note [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	2,620,000	10,668,000
A V L P And Alzamend [Member] | Convertible Promissory Note [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities
A V L P And Alzamend [Member] | Convertible Promissory Note [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities
Avalanche International Corp [Member] | Common Stock 11 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	60,000	5,486,000
Avalanche International Corp [Member] | Common Stock 11 [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	4,070,000	4,986,000
Avalanche International Corp [Member] | Common Stock 11 [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		500,000
Avalanche International Corp [Member] | Common Stock 11 [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities
Alzamend A Related Party [Member] | Common Stock 11 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	24,851,000	653,000
Alzamend A Related Party [Member] | Common Stock 11 [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities		653,000
Alzamend A Related Party [Member] | Common Stock 11 [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	20,781,000
Alzamend A Related Party [Member] | Common Stock 11 [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities
Marketable Equity Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	49,931,000	2,563,000
Marketable Equity Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	49,931,000	2,563,000
Marketable Equity Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities
Debt Equity Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	9,924,000	262,000
Debt Equity Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities	9,924,000	262,000
Debt Equity Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities

The following table summarizes

The following table summarizes the changes in investments in debt and equity securities measured and carried at fair value on a recurring basis with the use of significant unobservable inputs (Level 3) for the nine months ended September 30, 2021: (Details) - USD ($)	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Jun. 30, 2021	Sep. 30, 2021	Sep. 30, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value of warrants	$ (259,000)			$ 130,000	$ 6,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance at January 1, 2021	$ 9,924,000		$ 262,000	$ 262,000
Investment in convertible promissory notes			3,850,000
Investment in convertible preferred stock			2,850,000
Initial valuation of acquired warrants			2,673,000
Change in fair value of warrants			995,000
Conversion to marketable securities			(2,656,000)
Balance at September 30, 2021			$ 9,924,000

Basic and diluted net income pe

Basic and diluted net income per common share for the nine months ended September 30, 2021 are calculated as follows: (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net Income (Loss) Attributable to Parent	$ (42,870,000)	$ (16,735,000)	$ 1,346,000	$ (24,641,000)
Preferred Stock Dividends, Income Statement Impact	(4,000)	(3,000)	(13,000)	(10,000)
Net Income (Loss) Available to Common Stockholders, Basic	$ (42,874,000)	$ (16,738,000)	$ 1,333,000	$ (24,651,000)
Weighted Average Number of Shares Outstanding, Basic and Diluted			49,714,000
Earnings Per Share, Basic and Diluted			$ 0.03
[custom:IncomeAvailableToCommonStockholdersPlusAssumedConversions]			$ 1,333,000
[custom:IncomeAvailableToCommonStockholdersPlusAssumedConversionsInShares]			50,145,000
[custom:IncomeAvailableToCommonStockholdersPlusAssumedConversionsDollarsPerShare]			$ 0.03
Restricted Stock Grants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive Securities, Effect on Basic Earnings Per Share
[custom:EffectOfDilutiveSecuritiesInShares]			431,000

The calculation of the basic an

The calculation of the basic and diluted earnings per share is the same for all periods presented, excluding the nine months ended September 30, 2021, as the effect of the potential common stock equivalents is anti-dilutive due to the Company’s net loss p (Details) - shares	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	10,864,000	4,981,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	10,864,000	4,981,000
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	4,761,000	1,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	4,761,000	1,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	5,936,000	3,582,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	5,936,000	3,582,000
Convertible Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	165,000	1,396,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	165,000	1,396,000
Conversion Of Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	2,000	2,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,000	2,000

The following tables summarize

The following tables summarize the major classes of line items included in loss from discontinued operations: (Details)	9 Months Ended
	Sep. 30, 2021USD ($)
Discontinued Operations and Disposal Groups [Abstract]
Revenue	$ 543,000
Cost of revenue	(160,000)
Selling and marketing
General and administrative	(556,000)
Impairment of property and equipment and right-of-use assets	(1,525,000)
Loss from discontinued operations	$ (1,698,000)

Marketable securities in equity

Marketable securities in equity securities with readily determinable market prices consisted of the following as of September 30, 2021 and December 31, 2020: (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Net Investment Income [Line Items]
Payments to Acquire Investments	$ 4,994,000	$ 517,000
Common Stock [Member]
Net Investment Income [Line Items]
Payments to Acquire Investments	2,144,000		$ 1,506,000
Unrealized Gain (Loss) on Securities	2,112,000		1,083,000
Debt and Equity Securities, Gain (Loss)	(7,414,000)		(26,000)
Mortgage-backed Securities Available-for-sale, Fair Value Disclosure	$ 49,931,000		$ 2,563,000

The following table presents ad

The following table presents additional information about marketable equity securities: (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Net Investment Income [Line Items]
Purchases of marketable equity securities			$ 4,994,000	$ 517,000
Sales of marketable equity securities			(430,000)	(144,000)
Realized gains on marketable equity securities	$ 30,000		428,000
Realized losses on marketable equity securities			15,154,000	23,000
Unrealized gains on marketable equity securities	(750,000)	$ (29,000)	(705,000)	$ (58,000)
Common Stock [Member]
Net Investment Income [Line Items]
Balance at January 1, 2021			2,563,000
Purchases of marketable equity securities in operations			338,620,000
Purchases of marketable equity securities			2,144,000		$ 1,506,000
Conversion of debt securities to marketable securities			2,656,000
Sales of marketable equity securities in operations			(303,923,000)
Sales of marketable equity securities			(430,000)
Realized gains on marketable equity securities			19,040,000
Realized losses on marketable equity securities			(4,386,000)
Unrealized gains on marketable equity securities			(6,353,000)
Balance at September 30, 2021	$ 49,931,000		$ 49,931,000		$ 2,563,000

Marketable Equity Securities (D

Marketable Equity Securities (Details Narrative) - Naked Brand Group Limited [Member] - shares	Apr. 22, 2021	Sep. 30, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Sale of Stock, Description of Transaction	DP
[custom:StockIssuedDuringPeriodSharesNewIssues1]	47,058,824
Stock Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
[custom:NumberOfSharePurchase]		47,058,824
Net proceeds (percent)		99.00%

Loans receivable are summarized

Loans receivable are summarized as follows (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Loans Receivable
Loans receivable before allowances and discounts	$ 9,114,000	$ 2,032,000
Allowances for uncollectible loans	(1,281,000)	(1,281,000)
Unamortized discounts	(1,956,000)	(1,000)
Loans receivable	$ 5,877,000	$ 750,000

Activity related to loans recei

Activity related to loans receivable for the nine months ended September 30, 2021 is summarized as follows: (Details)	9 Months Ended
	Sep. 30, 2021USD ($)
Financing Receivable, Impaired [Line Items]
Balance at January 1, 2021	$ 750,000
Balance at September 30, 2021	5,877,000
Commercial Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Balance at January 1, 2021	750,000
Investment in convertible promissory notes	4,923,000
Accretion of discount	366,000
Foreign currency loss	(8,000)
Conversion to marketable securities	(154,000)
Balance at September 30, 2021	$ 5,877,000

At September 30, 2021 and Decem

At September 30, 2021 and December 31, 2020, property and equipment consisted of: (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 33,663,000	$ 5,466,000
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(4,113,000)	(3,343,000)
Property, Plant and Equipment, Net	29,550,000	2,123,000
Cryptocurrency Machines And Related Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	20,362,000	567,000
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	4,364,000	3,057,000
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	702,000	490,000
Land [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	2,567,000	0
Building [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	1,439,000	0
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 4,229,000	$ 1,352,000

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	Jan. 29, 2021	Jan. 29, 2021	Sep. 30, 2021	Sep. 30, 2020
Indefinite-lived Intangible Assets [Line Items]
Cost, Depreciation			$ 711,000	$ 357,000
Michigan Cloud Data Center [Member]
Indefinite-lived Intangible Assets [Line Items]
[custom:CompanysRestaurantEquipmentNetOfDepreciation]	$ 617,000
Business Acquisitions, Purchase Price Allocation, Year of Acquisition, Net Effect on Income		$ 3,900,000
[custom:EnvironmentalRemediationObligation]	$ 369,000
Bitcoin Miners [Member]
Indefinite-lived Intangible Assets [Line Items]
Purchase commitment description			During the quarter ended September 30, 2021, the Company executed contracts to purchase 4,000 Antminer S-19 Pro Bitcoin miners. As of September 30, 2021, the Company had received 1,000 of the Bitcoin miners. The remaining 3,000 units are expected to be delivered at a rate of 300 units per month between October 2021 and July 2022
Purchase price			$ 7,300,000
Payments to Acquire Intangible Assets			18,100,000
Shipping cost			433,000
Commission			$ 1,200,000

At September 30, 2021 and Dec_2

At September 30, 2021 and December 31, 2020 intangible assets consisted of: (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Indefinite-lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 5,653,000	$ 5,682,000
Finite-Lived Intangible Assets, Accumulated Amortization	(1,584,000)	(1,292,000)
Intangible Assets, Net (Excluding Goodwill)	4,069,000	4,390,000
Trademarks and Trade Names [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	1,544,000	1,551,000
Customer Lists [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 3,421,000	3,441,000
Customer Lists [Member] | Minimum [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years
Customer Lists [Member] | Maximum [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	14 years
Domain Name And Other Intangible Assets [Member]
Indefinite-lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 688,000	$ 690,000
Finite-Lived Intangible Asset, Useful Life	5 years

INTANGIBLE ASSETS, NET (Details

INTANGIBLE ASSETS, NET (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of Intangible Assets	$ 296,000	$ 252,000

The following table summarize_2

The following table summarizes the changes in the Company’s goodwill during the nine months ended September 30, 2021: (Details)	9 Months Ended
	Sep. 30, 2021USD ($)
Following Table Summarizes Changes In Companys Goodwill During Nine Months Ended September 30 2021
Goodwill, Beginning Balance	$ 9,646,000
Goodwill, Foreign Currency Translation Gain (Loss)	(40,000)
Goodwill, Ending Balance	$ 9,606,000

Investments in AVLP, Alzamend a

Investments in AVLP, Alzamend and Ault & Company at September 30, 2021 and December 31, 2020, are comprised of the following: (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Restructuring Cost and Reserve [Line Items]
Accrued interest receivable, Ault & Company and Alzamend	$ 120,000	$ 2,000
Avalanche International Corp And Alzamend [Member]
Restructuring Cost and Reserve [Line Items]
[custom:DueDatePromissoryNoteOfAvlp]	31
[custom:InvestmentInConvertiblePromissoryNoteOfAvlp]	16,549,000	11,269,000
[custom:ShortTermAdvanceInAlzamend]	(750,000)	750,000
[custom:InvestmentInConvertiblePromissoryNoteOfAlzamend]	2,500,000	50,000
[custom:DueDatePromissoryNoteOfAultAndCompany]	25
[custom:InvestmentInPromissoryNoteOfAultCompany]	2,500,000
[custom:AccruedInterestInConvertiblePromissoryNoteOfAvlp]	2,025,000	2,025,000
[custom:InvestmentInConvertiblePromissoryNoteGross]	21,194,000	14,096,000
[custom:LessOriginalIssueDiscount]		(4,000)
[custom:ProvisionForLoanLosses]	(2,000,000)	(3,424,000)
[custom:TotalInvestmentInConvertiblePromissoryNoteOfAvlp]	$ 19,194,000	10,668,000
[custom:WeightedAverageContractualTermOfWarrantsOfAvlp]	2 years 10 months 24 days
[custom:InvestmentsInWarrantsOfAvlp]		4,986,000
[custom:InvestmentInCommonStock]	$ 60,000	500,000
[custom:WeightedAverageContractualTermOfWarrantsOfAlzamend]	4 years 8 months 12 days
[custom:InvestmentsInWarrantsOfAlzamend]	$ 4,070,000	11,000
[custom:InvestmentInCommonStock2]	$ 20,781,000	$ 642,000
[custom:InvestmentInWarrantsAndCommonStockOfAvlpAndAlzamend]	24,911,000	6,139,000

The following table summarize_3

The following table summarizes the changes in the Company’s investments in AVLP, Alzamend and Ault & Company during the nine months ended September 30, 2021: (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Restructuring Cost and Reserve [Line Items]
Fair Value Adjustment of Warrants	$ (259,000)		$ 130,000	$ 6,000
Avalanche International Corp And Alzamend [Member]
Restructuring Cost and Reserve [Line Items]
[custom:TotalInvestmentInNet1-1]			16,807,000
[custom:InvestmentInConvertiblePromissoryNotes]			2,494,000
[custom:PaymentOfConvertiblePromissoryNotesOfAvlp]			(50,000)
[custom:InvestmentInConvertiblePromissoryNoteOfAlzamend]			2,500,000		$ 50,000
[custom:InvestmentInCommonStock1]			16,118,000
[custom:InvestmentInWarrantsOfAlzamend]			1,490,000
[custom:ShortTermAdvanceInAlzamend]			(750,000)		750,000
Fair Value Adjustment of Warrants			2,786,000
[custom:UnrealizedGainOnWarrant]			(7,772,000)
[custom:UnrealizedLossInWarrantsOfAlzamend]			2,568,000
[custom:UnrealizedLossInCommonStockOfAvlpAndAlzamend]			3,582,000
Standardized Measure of Discounted Future Net Cash Flow Relating to Proved Oil and Gas Reserves, Accretion of Discount			4,213,000
Investment Income, Interest			119,000
[custom:TotalInvestmentInNet1-2]	44,105,000		44,105,000		16,807,000
Avalanche International Corp And Alzamend [Member] | Warrants And Common Stock [Member]
Restructuring Cost and Reserve [Line Items]
[custom:TotalInvestmentInNet1-1]			6,139,000
[custom:InvestmentInConvertiblePromissoryNotes]
[custom:PaymentOfConvertiblePromissoryNotesOfAvlp]
[custom:InvestmentInConvertiblePromissoryNoteOfAlzamend]
[custom:InvestmentInCommonStock1]			16,118,000
[custom:InvestmentInWarrantsOfAlzamend]			1,490,000
[custom:ShortTermAdvanceInAlzamend]
Fair Value Adjustment of Warrants			2,786,000
[custom:UnrealizedGainOnWarrant]			(7,772,000)
[custom:UnrealizedLossInWarrantsOfAlzamend]			2,568,000
[custom:UnrealizedLossInCommonStockOfAvlpAndAlzamend]			3,582,000
Standardized Measure of Discounted Future Net Cash Flow Relating to Proved Oil and Gas Reserves, Accretion of Discount
Investment Income, Interest
[custom:TotalInvestmentInNet1-2]	24,911,000		24,911,000		6,139,000
Avalanche International Corp And Alzamend [Member] | Convertible Promissory Note [Member]
Restructuring Cost and Reserve [Line Items]
[custom:TotalInvestmentInNet1-1]			10,668,000
[custom:InvestmentInConvertiblePromissoryNotes]			2,494,000
[custom:PaymentOfConvertiblePromissoryNotesOfAvlp]			(50,000)
[custom:InvestmentInConvertiblePromissoryNoteOfAlzamend]			2,500,000
[custom:ShortTermAdvanceInAlzamend]			(750,000)
Standardized Measure of Discounted Future Net Cash Flow Relating to Proved Oil and Gas Reserves, Accretion of Discount			4,213,000
Investment Income, Interest			119,000
[custom:TotalInvestmentInNet1-2]	$ 19,194,000		$ 19,194,000		$ 10,668,000

The fair value of the Company_s

The fair value of the Company’s holdings in the 2,016,667 Alzamend warrants was estimated using the Black-Scholes option-pricing method and the following assumptions: (Details) - Warrant [Member]	9 Months Ended
	Sep. 30, 2021$ / shares
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%
Minimum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.88
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	1 year 4 months 24 days
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	86.30%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	0.17%
Maximum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 3.01
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	104.60%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	1.38%
Alzamend [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 3
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	8630.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%
Alzamend [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	3 years 10 months 24 days
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	76.00%
Alzamend [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	4 years 9 months 18 days
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	98.00%

INVESTMENTS _ RELATED PARTIES_2

INVESTMENTS – RELATED PARTIES (Details Narrative) - USD ($)	Jun. 15, 2021	Mar. 12, 2021	Sep. 30, 2021	Jun. 30, 2021	Jun. 11, 2021	Jun. 04, 2021	Apr. 13, 2021	Mar. 09, 2021	Feb. 25, 2021
IPO [Member]
Shares Issued, Price Per Share	$ 5
Shares, Issued	2
Redemption Premium	$ 10,000,000
Alzamend [Member]
[custom:FinancingReceivableFaceAmount-0]			$ 50,000
Loan Agreement [Member]
Debt Instrument, Face Amount						$ 20,000,000	$ 15,000,000
Securities Purchase Agreement [Member]
Shares Issued, Price Per Share					$ 2.99
Avalanche International Corp [Member]
Unrealized Gain (Loss) on Investments			7,700,000
Avalanche International Corp [Member] | Convertible Promissory Note Ten [Member]
[custom:FinancingReceivableFaceAmount-0]			16,600,000
Avalanche International Corp [Member] | Philou Ventures L L C [Member]
[custom:FinancingReceivableFaceAmount-0]			$ 16,500,000
Secured promissory note			12.00%
Class of Warrant or Right, Number of Securities Called by Warrants or Rights			33.1
[custom:FinancingReceivableConversionPrice-0]			$ 0.50
Warrants and Rights Outstanding, Term			5 years
Avalanche International Corp [Member] | Philou Ventures L L C [Member] | Ownership [Member]
Noncontrolling Interest, Ownership Percentage by Parent			1800.00%
Alzamend [Member]
Secured promissory note			8.00%
Class of Warrant or Right, Number of Securities Called by Warrants or Rights			16,667
Warrants and Rights Outstanding, Term				5 years
Short-term Investments			$ 750,000
Alzamend [Member] | Securities Purchase Agreement [Member]
[custom:FinancingReceivableFaceAmount-0]								$ 800,000
[custom:InvestmentInCommonStockAndWarrants]		$ 10
[custom:DescriptionOfReamainingFundedAmount]		The remaining $6.0 million will be funded upon Alzamend achieving certain milestones related to the U.S. Food and Drug Administration approval of Alzamend’s Investigational New Drug application and Phase 1a human clinical trials for Alzamend’s lithium based ionic cocrystal therapy, known as AL001.
[custom:DescriptionOfAgreement]		Alzamend has agreed to sell up to 6,666,667 shares of its common stock to DP Lending for $10.0 million, or $1.50 per share, and issue to DP Lending warrants to acquire 3,333,334 shares of Alzamend common stock with an exercise price of $3.00 per share.
Ault And Company Inc [Member]
Secured promissory note									8.00%
Debt Instrument, Face Amount									$ 2,500,000

INVESTMENT PARTNERSHIP (Details

INVESTMENT PARTNERSHIP (Details Narrative) - Ault Alpha L L P [Member]	Sep. 30, 2021USD ($)
[custom:LimitedPartnershipInterests-0]	$ 10
[custom:InvestmentFund-0]	$ 7,500,000

EXECUTIVE CHAIRMAN RELOCATION_2

EXECUTIVE CHAIRMAN RELOCATION BENEFIT (Details Narrative) - Executive Chairman Relocation Benefit [Member] - USD ($)	Feb. 23, 2021	Apr. 30, 2021
[custom:PurchasePriceOfResidence]	$ 2,700,000
[custom:LossOnSubsequentSale]		$ 254,000

The options outstanding as of S

The options outstanding as of September 30, 2021, have been classified by exercise price, as follows (Details) - $ / shares	6 Months Ended	9 Months Ended
	Jun. 30, 2021	Sep. 30, 2021
Exercise Price $1.79 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit		$ 1.79
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding		850,000
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term		8 years 11 months 19 days
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price		$ 1.79
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable		569,591
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price		$ 1.79
Exercise Price Range $2.46 - $2.55 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit		$ 2.46
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding		2,150,000
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term		9 years 6 months 26 days
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price		$ 2.54
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable
Share-based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit		$ 2.55
Exercise Price Range $1.79 - $2.55 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit		$ 1.79
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding		3,000,000
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term		9 years 4 months 28 days
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price		$ 2.33
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable		569,591
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price		$ 1.79
Share-based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit		2.55
Total Options [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit		$ 1.79
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding		4,760,919
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term		9 years 7 months 2 days
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price		$ 2.50
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable		712,290
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price		$ 2.56
Share-based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit		1,856
Exercise Price $2.51 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit		$ 2.51
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding		1,760,000
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term		9 years 10 months 24 days
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price		$ 2.51
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable	141,900
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price		2.51
Exercise Price Range $480.00 - $560.00 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit		$ 480
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding		894
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term		4 years 2 months 12 days
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price		$ 537.34
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable		774
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price		$ 533.84
Share-based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit		560
Exercise Price Range $1,208.00 - $1,352.00 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit		$ 1,208
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding		25
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term		2 years 6 months
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price		$ 1,336
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable		25
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price		$ 1,336
Share-based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit		$ 1,352
Exercise Price Range $480.00 - $1352.00 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit	$ 480
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding		1,760,919
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term		9 years 10 months 24 days
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price		$ 2.80
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable		142,699
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price		$ 5.63
Share-based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit		$ 1,352

The total stock-based compensat

The total stock-based compensation expense related to stock options and stock awards issued to the Company’s employees, consultants and directors, included in reported net loss for the three and nine months ended September 30, 2021 and 2020, was comprised (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Retirement Benefits [Abstract]
General and administrative	$ 4,148,000	$ 20,000	$ 4,732,000	$ 272,000
Total stock-based compensation	$ 4,148,000	$ 20,000	$ 4,732,000	$ 272,000

A summary of option activity un

A summary of option activity under the Company’s stock option plans as of September 30, 2021, and changes during the nine months ended are as follows (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Retirement Benefits [Abstract]
[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber1-1]	6,693	103,105
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning Balance	925	1,388
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning Balance	$ 564.43	$ 636.47
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	9 years 10 months 24 days	6 years 3 months 29 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	$ 0	$ 0
[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsRestrictedStockAwardInPeriod1]	(1,070,000)	(96,875)
[custom:RestrictedStockAwards]
[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod1]	6	463
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period	(6)	(463)
Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price	$ 1,352	$ 780.54
[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAuthorized]	7,500,000
[custom:ShareBasedCompensationArrangementByShareBasedPaymentStockOptionsGranted]	(1,760,000)
[custom:ShareBasedCompensationArrangementByShareBasedPaymentStockOptionsGrantedPeriod]	1,760,000
[custom:ShareBasedCompensationArrangementsByShareBasedPaymentStockOptionsGrantedInPeriodWeightedAverageExercisePrice]	$ 2.51
[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber1-2]	4,676,699	6,693
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance	1,760,919	925
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance	$ 2.80	$ 564.43

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details Narrative) - USD ($)	May 25, 2021	Sep. 30, 2021	Sep. 30, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Unrecognized compensation cost		$ 3,300,000	$ 3,300,000
Weighted average period			3 years 6 months 14 days
Preferred Stock, Shares Authorized	100,000	25,000,000	25,000,000
Share-based Payment Arrangement, Expense		$ 42,000	$ 587,000
Mr Read And Mr Long [Member]
Defined Benefit Plan Disclosure [Line Items]
Unrecognized compensation cost		$ 472,000	$ 472,000
Weighted average period			2 years 8 months 12 days
Common Class A [Member]
Defined Benefit Plan Disclosure [Line Items]
Common Stock, Shares Authorized	1,000,000	500,000,000	500,000,000	500,000,000
Common Stock, Shares, Outstanding	700,000	63,346,921	63,346,921
Common Class B [Member]
Defined Benefit Plan Disclosure [Line Items]
Common Stock, Shares Authorized	500,000	25,000,000	25,000,000	25,000,000
Common Stock, Shares, Outstanding	500,000	0	0	0
Chief Executive Officer [Member] | Common Stock [Member] | Subsidiaries [Member]
Defined Benefit Plan Disclosure [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period	100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 14.64
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years

During the nine months ended Se

During the nine months ended September 30, 2021, the Company did not issue any warrants. The following table summarizes information about common stock warrants outstanding at September 30, 2021: (Details) - $ / shares	9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021
Exercise Price $0.00 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights
Class of Warrant or Right, Outstanding	6,500
[custom:ClassOfWarrantOrRightWeightedAverageRemainingContractualTerm]	2 years 6 months
[custom:ClassOfWarrantOrRightWeightedAverageExercisePriceOfWarrantsOrRight-0]
[custom:ClassOfWarrantOrRightExercisable-0]	6,500
[custom:ClassOfWarrantOrRightExercisableWeightedAverageExercisePrice-0]
Exercise Price $0.00 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.88
Exercise Price $8.00 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Outstanding	5,864,410
[custom:ClassOfWarrantOrRightWeightedAverageRemainingContractualTerm]	2 years 11 months 26 days
[custom:ClassOfWarrantOrRightWeightedAverageExercisePriceOfWarrantsOrRight-0]	$ 1.81
[custom:ClassOfWarrantOrRightExercisable-0]	5,864,410
Exercise Price $8.00 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.88
[custom:ClassOfWarrantOrRightsExercisableWeightedAverageExercisePrice-0]	1.81
Exercise Price $8.00 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 3.01
Exercise Price $12.00 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Outstanding	53,452
[custom:ClassOfWarrantOrRightWeightedAverageRemainingContractualTerm]	2 years 7 months 17 days
[custom:ClassOfWarrantOrRightWeightedAverageExercisePriceOfWarrantsOrRight-0]	$ 12.74
[custom:ClassOfWarrantOrRightExercisable-0]	53,452
Exercise Price $12.00 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 8
[custom:ClassOfWarrantOrRightsExercisableWeightedAverageExercisePrice-0]	12.74
Exercise Price $12.00 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 19.80
Exercise Price $19.80 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Outstanding	16,225
[custom:ClassOfWarrantOrRightWeightedAverageRemainingContractualTerm]	1 year 5 months 12 days
[custom:ClassOfWarrantOrRightWeightedAverageExercisePriceOfWarrantsOrRight-0]	$ 733.40
[custom:ClassOfWarrantOrRightExercisable-0]	16,225
Exercise Price $19.80 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 440
[custom:ClassOfWarrantOrRightsExercisableWeightedAverageExercisePrice-0]	733.40
Exercise Price $19.80 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 920
Exercise Price $440.00 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Outstanding	2,367
[custom:ClassOfWarrantOrRightWeightedAverageRemainingContractualTerm]	1 year 5 months 8 days
[custom:ClassOfWarrantOrRightWeightedAverageExercisePriceOfWarrantsOrRight-0]	$ 1,404.85
[custom:ClassOfWarrantOrRightExercisable-0]	2,367
Exercise Price $440.00 [Member] | Minimum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1,040
[custom:ClassOfWarrantOrRightsExercisableWeightedAverageExercisePrice-0]	1,404.85
Exercise Price $440.00 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 2,000
Exercise Price 6 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Outstanding	5,942,954
[custom:ClassOfWarrantOrRightWeightedAverageRemainingContractualTerm]	3 years 11 months 23 days
[custom:ClassOfWarrantOrRightWeightedAverageExercisePriceOfWarrantsOrRight-0]	$ 4.46
[custom:ClassOfWarrantOrRightExercisable-0]	5,942,954
Exercise Price 6 [Member] | Maximum [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 2,000

The Company utilized the Black-

The Company utilized the Black-Scholes option pricing model and the assumptions used during the nine months ended September 30, 2021 (Details) - Warrant [Member]	9 Months Ended
	Sep. 30, 2021$ / shares
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%
Minimum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.88
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	1 year 4 months 24 days
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	86.30%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	0.17%
Maximum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 3.01
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	104.60%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	1.38%

Other current liabilities at Se

Other current liabilities at September 30, 2021 and December 31, 2020 consisted of (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accrued payroll and payroll taxes	$ 3,213,000	$ 1,412,000
Warranty liability	90,000	91,000
Deferred tax liability		18,000
Other accrued expenses	$ 305,000	$ 269,000

The following table provides a

The following table provides a summary of leases by balance sheet category as of September 30, 2021 (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Leases [Abstract]
Operating right-of-use assets	$ 5,201,000
Operating lease liability - current	1,014,000	$ 524,000
Operating lease liability - non-current	$ 4,265,000	$ 3,855,000

The components of lease expense

The components of lease expenses for the nine months ended September 30, 2021, were as follows (Details)	9 Months Ended
	Sep. 30, 2021USD ($)
Leases [Abstract]
Operating lease cost	$ 1,025,000
Short-term lease cost
Variable lease cost

he following tables provides a

he following tables provides a summary of other information related to leases for the nine months ended September 30, 2021: (Details)	9 Months Ended
	Sep. 30, 2021USD ($)
Leases [Abstract]
Operating cash flows from operating leases	$ 1,025,000
Right-of-use assets obtained in exchange for new operating lease liabilities
Operating Lease, Weighted Average Remaining Lease Term	6 years 4 months 24 days
Operating Lease, Weighted Average Discount Rate, Percent	8.00%

Maturity of lease liabilities u

Maturity of lease liabilities under the Company’s non-cancellable operating leases as of September 30, 2021, were as follows: (Details)	Sep. 30, 2021USD ($)
Leases [Abstract]
2021 (remainder)	$ 380,000
2022	1,428,000
2023	1,130,000
2024	1,018,000
2025	751,000
Thereafter	2,180,000
Total lease payments	6,887,000
Less interest	(1,608,000)
Present value of lease liabilities	$ 5,279,000

Notes payable at September 30,

Notes payable at September 30, 2021 and December 31, 2020, were comprised of the following (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Notes Payable	$ 1,697,000	$ 4,384,000
Less: current portion	(1,697,000)	(4,048,000)
Notes payable – long-term portion		336,000
Note Payable To Dept. Of Economic And Community Development [Member]
Short-term Debt [Line Items]
Notes Payable		196,000
Exercise Price Range $480.00 - $560.00 [Member]
Short-term Debt [Line Items]
Notes Payable		1,162,000
SBA Economic Injury Disaster Loan [Member]
Short-term Debt [Line Items]
Notes Payable		150,000
Short Term Bank Credit [Member]
Short-term Debt [Line Items]
Notes Payable	1,037,000	1,404,000
Esousa Purchased Promissory Notes [Member]
Short-term Debt [Line Items]
Notes Payable		200,000
Other Short Term Notes Payable [Member]
Short-term Debt [Line Items]
Notes Payable	$ 660,000	1,089,000
Debt, Weighted Average Interest Rate	12.00%
Warrants and Common Stock [Member]
Short-term Debt [Line Items]
Notes Payable		$ 183,000
Short Term Notes 1 [Member]
Short-term Debt [Line Items]
Debt, Weighted Average Interest Rate	3.90%

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Jan. 31, 2021	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	May 20, 2021	Jan. 11, 2021	Apr. 30, 2020
Defined Benefit Plan Disclosure [Line Items]
Gain (Loss) on Extinguishment of Debt			$ (12,823,000)	$ 929,000	$ (13,298,000)
Exercise Price Range $480.00 - $560.00 [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt Instrument, Face Amount							$ 715,000	$ 715,000
Investor [Member] | Common Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Stock Issued During Period, Shares, New Issues	183,214
Stock Issued During Period, Value, New Issues	$ 216,000
Gain (Loss) on Extinguishment of Debt	$ 234,000
Microphase Corporation [Member] | Exercise Price Range $480.00 - $560.00 [Member]
Defined Benefit Plan Disclosure [Line Items]
Debt Instrument, Face Amount						$ 467,000

Notes payable _ related parti_3

Notes payable – related parties at September 30, 2021 and December 31, 2020, were comprised of the followin (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Notes Payable Related Parties
Notes payable, related parties		$ 240,000
Less: current portion		(188,000)
Notes payable, related parties – long-term portion		$ 52,000

Convertible notes payable at Se

Convertible notes payable at September 30, 2021 and December 31, 2020, were comprised of the following (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Debt Instrument, Unamortized Discount, Current	$ (213,000)	$ (274,000)
[custom:ConvertibleNotesPayableNetOfFinancingCost-0]	$ 447,000	386,000
Convertible Debt Three [Member]
Debt Instrument [Line Items]
Debt, Weighted Average Interest Rate	4.00%
Long-term Debt, Current Maturities	$ 660,000	$ 660,000

CONVERTIBLE NOTES (Details Narr

CONVERTIBLE NOTES (Details Narrative)	9 Months Ended
	Sep. 30, 2021USD ($)Number	Sep. 30, 2020USD ($)	May 20, 2019USD ($)$ / sharesshares
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
[custom:DebtDiscountAmount-0]	$ 407,000
Interest Expense, Debt		$ 40,000
Measurement Input, Risk Free Interest Rate [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrants and Rights Outstanding, Measurement Input | Number	0.0218
Measurement Input, Price Volatility [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrants and Rights Outstanding, Measurement Input | Number	0.8751
Securities Purchase Agreement [Member] | Convertible Promissory Note Twelve [Member] | Investor [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
[custom:AggregatePurchasePrice-0]			$ 500,000
Debt Instrument, Interest Rate, Stated Percentage			4.00%
Debt Instrument, Face Amount			$ 660,000
Warrants and Rights Outstanding, Term			5 years
Common Stock, Shares, Issued | shares			12,500
Share Price | $ / shares			$ 4
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares			$ 12
[custom:DebtDiscountAmount-0]	$ 58,000
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 188,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Nov. 28, 2018USD ($)
Blockchain Mining Supply And Services Ltd [Member]
Loss Contingencies [Line Items]
Loss Contingency, Damages Paid, Value	$ 1,388,495

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Jun. 12, 2021	May 12, 2021	Mar. 05, 2021	Jan. 31, 2021	Jan. 22, 2021	Sep. 30, 2021	Jun. 11, 2021	May 25, 2021	Dec. 31, 2020
Class of Stock [Line Items]
Preferred Stock, Shares Authorized						25,000,000		100,000
Debt Conversion, Converted Instrument, Shares Issued		275,862
Debt Conversion, Converted Instrument, Amount		$ 400,000
Esousa Holdings L L C [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued				183,214
Debt Instrument, Face Amount				$ 200,000
Accrued Liabilities, Current				16,000
[custom:LossOnExtinguishment]				$ 234,000
Sales Agreement 2021 [Member]
Class of Stock [Line Items]
[custom:AggregateOfferingPriceOfCommonStock]					$ 200,000,000
Stock Issued During Period, Shares, New Issues			3,470,000
Stock Issued During Period, Value, Issued for Services			$ 160,500,000
Securities Purchase Agreement [Member]
Class of Stock [Line Items]
[custom:StockIssuedDuringPeriodSharesAgreedToPurchase]	1,000,000
[custom:StockIssuedDuringPeriodSharesAgreedToPurchaseValue]	$ 2,990,000
Shares Issued, Price Per Share							$ 2.99
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized						500,000			500,000
Preferred Stock, Par or Stated Value Per Share						$ 0.001			$ 0.001
Preferred Stock, Shares Issued						125,000			125,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized						1,000,000			1,000,000
Preferred Stock, Par or Stated Value Per Share						$ 0.001			$ 0.001
Preferred Stock, Shares Issued						7,040			7,040
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Temporary Equity, Shares Authorized						2,500

The following data presents the

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. The total income (loss) from operations of the Company’s reportable segments is different tha (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Segment Reporting Information [Line Items]
Income (loss) from operations	$ (49,874,000)	$ (1,625,000)	$ (2,850,000)	$ (5,324,000)
September 30, 2020			28,145,000	554,000
Assets	225,721,000		225,721,000		$ 75,643,000
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue	7,803,000	5,705,000	24,272,000	16,709,000
Revenue, lending and trading activities	(38,869,000)	(29,000)	19,615,000	(27,000)
Revenue, cryptocurrency mining	272,000		693,000
Total revenues	(30,794,000)	5,676,000	44,580,000	16,682,000
amortization expense	370,000	182,000	1,007,000	609,000
Income (loss) from operations	(42,261,000)	(30,000)	9,964,000	(30,000)
September 30, 2020	22,555,000	554,000	28,145,000	554,000
Assets	225,721,000	43,646,000	225,721,000	43,646,000
Operating Segments [Member] | G W W [Member]
Segment Reporting Information [Line Items]
Revenue	6,373,000	4,329,000	19,198,000	12,906,000
Revenue, lending and trading activities
Revenue, cryptocurrency mining
Total revenues	6,373,000	4,329,000	19,198,000	12,906,000
amortization expense	213,000	171,000	641,000	479,000
Income (loss) from operations	19,000	119,000	(766,000)	119,000
September 30, 2020	120,000	528,000	686,000	528,000
Assets	30,584,000	21,186,000	30,584,000	21,186,000
Operating Segments [Member] | Coolisys [Member]
Segment Reporting Information [Line Items]
Revenue	1,094,000	1,376,000	4,308,000	3,803,000
Revenue, lending and trading activities
Revenue, cryptocurrency mining
Total revenues	1,094,000	1,376,000	4,308,000	3,803,000
amortization expense	6,000	11,000	19,000	130,000
Income (loss) from operations	(408,000)	(27,000)	(490,000)	(27,000)
September 30, 2020		26,000		26,000
Assets	3,811,000	21,010,000	3,811,000	21,010,000
Operating Segments [Member] | Ault [Member]
Segment Reporting Information [Line Items]
Revenue	336,000		766,000
Revenue, lending and trading activities	(38,869,000)	(29,000)	19,615,000	(27,000)
Revenue, cryptocurrency mining	272,000		693,000
Total revenues	(38,261,000)	(29,000)	21,074,000	(27,000)
amortization expense	151,000		347,000
Income (loss) from operations	(41,872,000)	(122,000)	11,220,000	(122,000)
September 30, 2020	22,435,000		27,459,000
Assets	$ 192,326,000	$ 1,450,000	$ 192,326,000	$ 1,450,000

The following tables provide th

The following tables provide the percentage of total revenues for the three and nine months ended September 30, 2021 and 2020 to a single customer from which 10% or more of total revenues are derived (Details) - Revenue Benchmark [Member] - Customer Concentration Risk [Member] - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Customer A [Member]
Revenue, Major Customer [Line Items]
Revenues	$ 2,635,000	$ 1,863,000	$ 6,819,000	$ 5,596,000
Concentration Risk, Percentage	9.00%	33.00%	15.00%	34.00%
Customer B [Member]
Revenue, Major Customer [Line Items]
Revenues		$ 1,065,000		$ 2,661,000
Concentration Risk, Percentage		19.00%		16.00%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Income Tax Disclosure [Abstract]
[custom:EffectiveIncomeTaxRate]	730.00%	0.00%	910.00%	0.10%
Income Tax Expense (Benefit)	$ 3,366,000	$ 6,000	$ (144,000)	$ 18,000
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			21.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	Nov. 18, 2021USD ($)shares	Nov. 15, 2021shares	Nov. 09, 2021	Nov. 09, 2021$ / sharesshares	Nov. 05, 2021USD ($)ft²	Oct. 31, 2021$ / sharesshares	Nov. 30, 2021USD ($)	Jun. 11, 2021$ / shares
Securities Purchase Agreement [Member]
Subsequent Event [Line Items]
Shares Issued, Price Per Share | $ / shares								$ 2.99
Subsequent Event [Member] | Turn On Green [Member]
Subsequent Event [Line Items]
Area of Land | ft²					31,165
Description of Lessee Leasing Arrangements, Operating Leases					The lease term is approximately 50 months ending January 31, 2026
Short-term Lease Commitment, Amount | $					$ 2,300,000
Purchase obligation | $							$ 121,000,000
Subsequent Event [Member] | Stock Incentive Plan 2021 [Member]
Subsequent Event [Line Items]
Purchase share				100,000
Exercise price | $ / shares				$ 2.66
Vesting description			vesting ratably over 48 months beginning October 1, 2021
Subsequent Event [Member] | Each Independent Director [Member]
Subsequent Event [Line Items]
Purchase share				100,000
Exercise price | $ / shares				$ 2.19
Vesting description				vesting monthly beginning on January 1, 2023 and ending December 31, 2024 and will be exercisable upon approval by the NYSE American and the Company’s stockholders
Subsequent Event [Member] | Milton C [Member]
Subsequent Event [Line Items]
Purchase share				1,000,000
Subsequent Event [Member] | William Home C [Member]
Subsequent Event [Line Items]
Purchase share				800,000
Subsequent Event [Member] | Henry Nisser [Member]
Subsequent Event [Line Items]
Purchase share				600,000
Subsequent Event [Member] | Kenneth Cragun [Member]
Subsequent Event [Line Items]
Purchase share				300,000
Subsequent Event [Member] | Executive Chairman And Other [Member]
Subsequent Event [Line Items]
Exercise price | $ / shares				$ 2.19
Vesting description				vesting monthly beginning on January 1, 2023 and ending December 31, 2024 and exercisable upon approval by the NYSE American and the Corporation’s stockholders
Subsequent Event [Member] | Certain Employees [Member]
Subsequent Event [Line Items]
Purchase share				1,635,000
Exercise price | $ / shares				$ 2.19
Vesting description				vesting over 36 months beginning on January 1, 2022
Subsequent Event [Member] | Certain Employees [Member] | Stock Incentive Plan 2021 [Member]
Subsequent Event [Line Items]
Purchase share				200,000
Vesting description				Such shares will vest 25% on November 15, 2021, 25% on May 15, 2022, 25% on November 15, 2022 and 25% on May 15, 2023
Subsequent Event [Member] | Sales Agreement [Member]
Subsequent Event [Line Items]
Number of shares	17,900,000
[custom:GrossProceedsFromIssuanceOrSaleOfEquity] | $	$ 39,500,000
Subsequent Event [Member] | Securities Purchase Agreement [Member]
Subsequent Event [Line Items]
Number of shares						1,650,000
Shares Issued, Price Per Share | $ / shares						$ 2.42
Subsequent Event [Member] | Securities Purchase Agreement [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Number of shares		2,650,000