Hyperscale Data (GPUS) 10-Q 20 May 24 2024 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2024	May 19, 2024
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	1-12711
Entity Registrant Name	AULT ALLIANCE, 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 Parkway
Entity Address, Address Line Two	Suite 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
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		30,065,339
Class A Common Stock, $0.001 par value
Title of 12(b) Security	Class A Common Stock, $0.001 par value
Trading Symbol	AULT
Security Exchange Name	NYSEAMER
13.00% Series D Cumulative Redeemable Perpetual Preferred Stock, par value $0.001 per share
Title of 12(b) Security	13.00% Series D Cumulative Redeemable Perpetual Preferred Stock, par value $0.001 per share
Trading Symbol	AULT PRD
Security Exchange Name	NYSEAMER

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
CURRENT ASSETS
Cash and cash equivalents	$ 9,430,000	$ 8,626,000
Restricted cash	5,463,000	4,966,000
Marketable equity securities	9,426,000	27,000
Accounts receivable, net	11,579,000	10,839,000
Inventories	7,599,000	8,384,000
Investment in promissory notes and other, related party		3,968,000
Loans receivable, current	1,364,000	1,234,000
Prepaid expenses and other current assets	8,035,000	9,450,000
Current assets of discontinued operations	91,872,000	90,991,000
TOTAL CURRENT ASSETS	144,768,000	138,485,000
Cash and marketable securities held in trust account	794,000	2,200,000
Intangible assets, net	5,482,000	5,754,000
Goodwill	6,010,000	6,088,000
Property and equipment, net	103,989,000	108,829,000
Right-of-use assets	7,211,000	6,315,000
Investments in common stock and equity securities, related party	2,768,000	679,000
Investments in other equity securities	20,077,000	21,767,000
Other assets	8,678,000	9,073,000
TOTAL ASSETS	299,777,000	299,190,000
CURRENT LIABILITIES
Accounts payable and accrued expenses	61,759,000	66,443,000
Operating lease liability, current	2,385,000	2,119,000
Notes payable, current	12,370,000	12,866,000
Notes payable, related party, current	293,000	2,375,000
Convertible notes payable, current	11,131,000	11,763,000
Guarantee liability	38,900,000	38,900,000
Current liabilities of discontinued operations	71,405,000	70,361,000
TOTAL CURRENT LIABILITIES	198,243,000	204,827,000
LONG TERM LIABILITIES
Operating lease liability, non-current	5,514,000	4,402,000
Notes payable, non-current	17,314,000	18,158,000
Convertible notes payable, non-current	9,453,000	9,453,000
Deferred underwriting commissions of Ault Disruptive Technologies Corporation (“Ault Disruptive”) subsidiary	3,450,000	3,450,000
TOTAL LIABILITIES	233,974,000	240,290,000
Redeemable non-controlling interests in equity of subsidiaries	784,000	2,224,000
STOCKHOLDERS’ EQUITY
Additional paid-in capital	656,587,000	644,852,000
Accumulated deficit	(565,035,000)	(567,469,000)
Accumulated other comprehensive loss	(2,061,000)	(2,097,000)
Treasury stock, at cost	(30,571,000)	(30,571,000)
TOTAL AULT ALLIANCE STOCKHOLDERS’ EQUITY	58,950,000	44,719,000
Non-controlling interest	6,069,000	11,957,000
TOTAL STOCKHOLDERS’ EQUITY	65,019,000	56,676,000
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	299,777,000	299,190,000
Series A Preferred Stock [Member]
STOCKHOLDERS’ EQUITY
Preferred Stock, value
Series C Preferred Stock [Member]
STOCKHOLDERS’ EQUITY
Preferred Stock, value
Series D Preferred Stock [Member]
STOCKHOLDERS’ EQUITY
Preferred Stock, value
Common Class A [Member]
STOCKHOLDERS’ EQUITY
Common Stock, value	30,000	4,000
Common Class B [Member]
STOCKHOLDERS’ EQUITY
Common Stock, value

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
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 issued	7,040	7,040
Preferred stock, shares outstanding	7,040	7,040
Preferred stock, liquidation preference, value	$ 176,000	$ 176,000
Series C Preferred Stock [Member]
Convertible preferred stock, stated value (in dollars per share)	$ 1,000	$ 1,000
Preferred stock, par or stated value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000	50,000
Preferred stock, shares issued	43,500	41,500
Preferred stock, shares outstanding	43,500	41,500
Preferred stock, liquidation preference, value	$ 43,500,000	$ 41,500,000
Series D 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	2,000,000	2,000,000
Preferred stock, shares issued	323,835	425,197
Preferred stock, shares outstanding	323,835	425,197
Preferred stock, liquidation preference, value	$ 8,096,000	$ 8,096,000
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 issued	30,065,339	4,483,459
Common stock, shares outstanding	30,065,339	4,483,459
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 issued	0	0
Common stock, shares outstanding	0	0

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Total revenue	$ 44,932,000	$ 28,943,000
Total cost of revenue	25,423,000	26,458,000
Gross profit	19,509,000	2,485,000
Operating expenses
Research and development	1,072,000	1,842,000
Selling and marketing	4,660,000	8,796,000
General and administrative	13,380,000	21,571,000
Impairment of mined digital assets		139,000
Total operating expenses	19,112,000	32,348,000
Income (loss) from operations	397,000	(29,863,000)
Other income (expense):
Interest and other income	583,000	1,197,000
Interest expense	(4,900,000)	(12,100,000)
Gain on conversion of investment in equity securities to marketable equity securities	17,900,000
Gain (loss) on extinguishment of debt	1,405,000	(63,000)
Loss from investment in unconsolidated entity	(667,000)
Impairment of equity securities		(9,555,000)
Provision for loan losses, related party	(3,068,000)
Gain on the sale of fixed assets	68,000	4,515,000
Total other income (expense), net	11,321,000	(16,006,000)
Income (loss) before income taxes	11,718,000	(45,869,000)
Income tax benefit	(44,000)	(263,000)
Net income (loss) from continuing operations	11,762,000	(45,606,000)
Net loss from discontinued operations	(1,801,000)	(3,223,000)
Net income (loss)	9,961,000	(48,829,000)
Net (income) loss attributable to non-controlling interest	(6,244,000)	183,000
Net income (loss) attributable to Ault Alliance, Inc.	3,717,000	(48,646,000)
Preferred dividends	(1,260,000)	(229,000)
Net income (loss) available to common stockholders	$ 2,457,000	$ (48,875,000)
Basic net income (loss) per common share:
Continuing operations	$ 0.26	$ (971.32)
Discontinued operations	(0.11)	(68.57)
Basic net income (loss) per common share	0.15	(1,039.89)
Continuing operations	0.14	(971.32)
Discontinued operations	(0.05)	(68.57)
Diluted net income (loss) per common share	$ 0.09	$ (1,039.89)
Weighted average basic common shares outstanding	16,116,000	47,000
Weighted average diluted common shares outstanding	36,493,000	47,000
Comprehensive income (loss)
Foreign currency translation adjustment	$ 36,000	$ 170,000
Other comprehensive income	36,000	170,000
Total comprehensive income (loss)	2,493,000	(48,705,000)
Revenue products [Member]
Total revenue	11,468,000	13,889,000
Revenue Digital Assets Mining [Member]
Total revenue	11,447,000	7,347,000
Crane Operations [Member]
Total revenue	12,918,000	12,646,000
Lending and Trading Activities [Member]
Total revenue	9,099,000	(4,939,000)
Product [Member]
Total cost of revenue	9,164,000	9,787,000
Cost Of Revenue Digital Assets Mining [Member]
Total cost of revenue	8,544,000	8,103,000
Cost Of Sales Crane Operations [Member]
Total cost of revenue	7,715,000	7,388,000
Cost Of Revenue Lending And Trading Activities [Member]
Total cost of revenue		$ 1,180,000

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Unaudited) - USD ($)	Preferred Stock Series A [Member]	Preferred Stock Series B [Member]	Preferred Stock Series C [Member]	Preferred Stock Series D [Member]	Class A Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Treasury Stocks [Member]	Total
Beginning balance, value at Dec. 31, 2022						$ 565,905,000	$ (329,078,000)	$ (1,100,000)	$ 17,496,000	$ (29,235,000)	$ 223,988,000
Beginning balance, shares at Dec. 31, 2022	7,040	125,000		172,838	50,966
Issuance of Class A common stock for restricted stock awards
Issuance of Class A common stock for restricted stock awards, shares					199
Preferred stock issued for cash						2,255,000					2,255,000
Preferred stock issued for cash, shares				90,184
Preferred stock offering costs						(1,079,000)					(1,079,000)
Stock-based compensation						3,931,000			617,000		4,548,000
Issuance of Class A common stock for cash						4,158,000					4,157,000
Issuance of Class A common stock for cash, shares					4,268
Financing cost in connection with sales of Class A common stock						(105,000)					(105,000)
Remeasurement of Ault Disruptive subsidiary temporary equity							(679,000)				(679,000)
Increase in ownership interest of subsidiary						11,000			(22,000)		(11,000)
Non-controlling position at ROI subsidiary acquired									6,357,000		6,357,000
Purchase of treasury stock - Ault Alpha, LP										(197,000)	(197,000)
Net loss							(48,645,000)				(48,645,000)
Series A preferred dividends ($0.63 per share)							(4,000)				(4,000)
Series D preferred dividends ($0.81 per share)							(162,000)				(162,000)
Foreign currency translation adjustments								170,000			170,000
Net loss attributable to non-controlling interest									(183,000)		(183,000)
Other						(2,000)	(65,000)	(1,000)			(68,000)
Ending balance, value at Mar. 31, 2023						575,074,000	(378,633,000)	(931,000)	24,265,000	(29,432,000)	190,343,000
Ending balance, shares at Mar. 31, 2023	7,040	125,000		263,022	55,433
Beginning balance, value at Dec. 31, 2023					$ 4,000	644,852,000	(567,469,000)	(2,097,000)	11,957,000	(30,571,000)	56,676,000
Beginning balance, shares at Dec. 31, 2023	7,040		41,500	425,197	4,483,459
Issuance of Series C preferred stock, related party						1,818,000					1,818,000
Issuance of Series C preferred stock, related party, shares			2,000
Fair value of warrants issued in connection with Series C preferred stock, related party						182,000					182,000
Stock-based compensation						577,000					577,000
Issuance of Class A common stock for cash					$ 26,000	14,573,000					14,599,000
Issuance of Class A common stock for cash, shares					25,609,079
Financing cost in connection with sales of Class A common stock						(513,000)					(513,000)
Remeasurement of Ault Disruptive subsidiary temporary equity							(23,000)				(23,000)
Sale of subsidiary stock to non-controlling interests									1,485,000		1,469,000
Distribution to Circle 8 Crane Services, LLC (“Circle 8”) non-controlling interest									(170,000)		(170,000)
Conversion of RiskOn International, Inc. (“ROI”) convertible note									863,000		863,000
Net loss							3,717,000				3,717,000
Series A preferred dividends ($0.63 per share)							(4,000)				(4,000)
Series C preferred dividends ($25.53 per share)							(992,000)				(992,000)
Series D preferred dividends ($0.81 per share)							(264,000)				(264,000)
Foreign currency translation adjustments								36,000			36,000
Net loss attributable to non-controlling interest									6,244,000		6,244,000
Distribution of securities of TurnOnGreen, Inc. (“TurnOnGreen”) to Ault Alliance Class A common stockholders ($2.02 per share)						(4,900,000)			4,900,000
Distribution of ROI investment in White River Energy Corp (“White River”) to ROI stockholders									(19,210,000)		(19,210,000)
Other						(2,000)					(2,000)
Other, shares				(101,362)	(27,199)
Ending balance, value at Mar. 31, 2024					$ 30,000	$ 656,587,000	$ (565,035,000)	$ (2,061,000)	$ 6,069,000	$ (30,571,000)	$ 65,019,000
Ending balance, shares at Mar. 31, 2024	7,040		43,500	323,835	30,065,339

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash flows from operating activities:
Net income (loss)	$ 9,961,000	$ (48,829,000)
Net loss from discontinued operations	(1,801,000)	(3,223,000)
Net income (loss) from continuing operations	11,762,000	(45,606,000)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities:
Depreciation and amortization	5,935,000	5,325,000
Amortization of debt discount	3,653,000	10,302,000
Amortization of right-of-use assets	583,000	877,000
Stock-based compensation	577,000	4,548,000
Gain on the sale of fixed assets	(68,000)	(4,515,000)
Impairment of equity securities		11,555,000
Impairment of digital assets		139,000
Realized gain on the sale of digital assets	(738,000)	(250,000)
Revenue, digital assets mining	(8,862,000)	(7,347,000)
Realized gains on sale of marketable securities		3,627,000
Gain on conversion of investment in equity securities to marketable equity securities	(17,900,000)
Unrealized gains on marketable securities	(8,899,000)	(1,908,000)
Unrealized (gains) losses on investments in common stock, related parties	(84,000)	1,598,000
Income from cash held in trust	(21,000)
Provision for loan losses		1,180,000
Provision for loan losses, related party	3,068,000
(Gain) loss on extinguishment of debt	(1,405,000)	63,000
Other	(1,196,000)	(83,000)
Changes in operating assets and liabilities:
Proceeds from the sale of digital assets	8,634,000	7,780,000
Marketable equity securities		21,986,000
Accounts receivable	(995,000)	5,030,000
Inventories	775,000	1,936,000
Prepaid expenses and other current assets	1,041,000	(687,000)
Other assets	395,000	(490,000)
Accounts payable and accrued expenses	(4,385,000)	(3,801,000)
Lease liabilities	(348,000)	(910,000)
Net cash (used in) provided by operating activities from continuing operations	(8,478,000)	10,349,000
Net cash used in operating activities from discontinued operations	(1,738,000)	(2,646,000)
Net cash (used in) provided by operating activities	(10,216,000)	7,703,000
Cash flows from investing activities:
Purchase of property and equipment	(882,000)	(4,308,000)
Investments in loans receivable	(134,000)	(181,000)
Investments in non-marketable equity securities	(120,000)	(102,000)
Proceeds from the sale of fixed assets		4,515,000
Other	(5,000)	22,000
Net cash used in investing activities from continuing operations	(1,141,000)	(54,000)
Net cash used in investing activities from discontinued operations	(589,000)	(2,713,000)
Net cash used in investing activities	(1,730,000)	(2,767,000)
Cash flows from financing activities:
Gross proceeds from sales of Class A common stock	14,599,000	4,158,000
Financing cost in connection with sales of Class A common stock	(513,000)	(105,000)
Proceeds from sales of Series D preferred stock		2,255,000
Financing cost in connection with sales of Series D preferred stock		(1,079,000)
Proceeds from sales of Series C preferred stock and warrants to purchase Class A common stock, related party	2,000,000
Proceeds from subsidiaries’ sale of stock to non-controlling interests	1,485,000
Distribution to Circle 8 non-controlling interest	(170,000)
Proceeds from notes payable	2,311,000	2,500,000
Repayment of margin accounts		(767,000)
Payments on notes payable	(5,155,000)	(19,651,000)
Payments on convertible notes payable, related party	(188,000)
Payments on notes payable, related party	(1,894,000)
Payments of preferred dividends	(1,260,000)	(229,000)
Purchase of treasury stock		(197,000)
Proceeds from sales of convertible notes	1,800,000	2,680,000
Payments on convertible notes	(1,030,000)	(160,000)
Net cash provided by (used in) financing activities from continuing operations	11,985,000	(10,595,000)
Net cash provided by financing activities from discontinued operations	1,056,000	2,498,000
Net cash provided by (used in) financing activities	13,041,000	(8,097,000)
Effect of exchange rate changes on cash and cash equivalents	574,000	177,000
Discontinued operations cash contributions from parent	1,639,000	81,000
Net increase (decrease) in cash and cash equivalents and restricted cash - continuing operations	1,301,000	(203,000)
Net increase (decrease) in cash and cash equivalents and restricted cash - discontinued operations	368,000	(2,781,000)
Net increase (decrease) in cash and cash equivalents and restricted cash	1,669,000	(2,984,000)
Cash and cash equivalents and restricted cash at beginning of period - continuing operations	13,592,000	8,674,000
Cash and cash equivalents and restricted cash at beginning of period - discontinued operations	1,776,000	5,381,000
Cash and cash equivalents and restricted cash at beginning of period	15,368,000	14,055,000
Cash and cash equivalents and restricted cash at end of period	17,037,000	11,071,000
Less cash and cash equivalents and restricted cash of discontinued operations at end of period	(2,144,000)	(2,601,000)
Cash and cash equivalents and restricted cash of continued operations at end of period	14,893,000	8,470,000
Supplemental disclosures of cash flow information:
Cash paid during the period for interest - continuing operations	1,945,000	2,990,000
Cash paid during the period for interest - discontinued operations	2,023,000	1,668,000
Non-cash investing and financing activities:
Settlement of accounts payable with digital assets	8,000
Settlement of interest payable with digital assets	142,000
Settlement of note payable with digital assets	506,000
Conversion of convertible notes payable, related party into shares of Class A common stock		400,000
Conversion of debt and equity securities to marketable securities	1,810,000	13,340,000
Conversion of loans receivable to marketable securities		5,430,000
Exchange of related party advances for investment in other equity securities, related party	2,000,000
Recognition of new operating lease right-of-use assets and lease liabilities	$ 1,725,000
Remeasurement of Ault Disruptive temporary equity	23,000	679,000
Dividend of ROI investment in White River to ROI shareholders	$ 19,210,000
Redeemable non-controlling interests in equity of subsidiaries paid with cash and marketable securities held in trust account	1,463,000
Dividend paid in TurnOnGreen common stock in additional paid-in capital	4,900,000
Debt discount from accrued lender profit participation rights		$ 8,500,000

DESCRIPTION OF BUSINESS

DESCRIPTION OF BUSINESS	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
DESCRIPTION OF BUSINESS	1. DESCRIPTION OF BUSINESS Ault Alliance, Inc., a Delaware corporation (“Ault Alliance” or the “Company”) is a diversified holding company pursuing growth by acquiring and developing 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 offers colocation and hosting services for the emerging artificial intelligence ecosystems and other industries, and provides mission-critical products that support a diverse range of industries, including metaverse platform, oil exploration, crane services, defense/aerospace, industrial, automotive, medical/biopharma, consumer electronics, hotel operations and textiles. In addition, the Company extends credit to select entrepreneurial businesses through a licensed lending subsidiary. The Company has the following seven reportable segments: · Energy and Infrastructure (“Energy”) – crane operations, advanced textiles processing and oil exploration; · Technology and Finance (“Fintech”) – commercial lending, activist investing, and stock trading; · Sentinum, Inc. (“Sentinum”) – digital assets mining operations and colocation and hosting services for the emerging artificial intelligence ecosystems and other industries; · Gresham Worldwide, Inc., formerly known as Giga-tronics Incorporated (“GIGA”) – defense industry; · TurnOnGreen – commercial electronics solutions; · ROI – immersive metaverse platform, media, and digital learning; and · Ault Disruptive – a special purpose acquisition company.

LIQUIDITY AND FINANCIAL CONDITI

LIQUIDITY AND FINANCIAL CONDITION	3 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIQUIDITY AND FINANCIAL CONDITION	2. LIQUIDITY AND FINANCIAL CONDITION As of March 31, 2024, the Company had cash and cash equivalents of $ 9.4 53.5 The condensed consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Accordingly, the condensed consolidated financial statements have been prepared on a basis that assumes the Company will continue as a going concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the ordinary course of business. In making this assessment management performed a comprehensive analysis of the Company’s current circumstances, including its financial position, cash flow and cash usage forecasts, as well as obligations and debts. Although management has a long history of successful capital raises, the analysis used to determine the Company’s ability as a going concern does not include cash sources beyond the Company’s direct control that management expects to be available within the next 12 months. Management expects that the Company’s existing cash and cash equivalents, accounts receivable and marketable securities as of March 31, 2024, will not be sufficient to enable the Company to fund its anticipated level of operations through one year from the date these financial statements are issued. Management anticipates raising additional capital through the private and public sales of the Company’s equity or debt securities and selling its marketable securities as well as digital assets, or a combination thereof. Although management believes that such capital sources will be available, there can be no assurances that financing will be available to the Company when needed in order to allow the Company to continue its operations, or if available, on terms acceptable to the Company. If the Company does not raise sufficient capital in a timely manner, among other things, the Company may be forced to scale back or cease its operations altogether.

BASIS OF PRESENTATION AND SIGNI

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2024
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, 2023 (the “2023 Annual Report”), filed with the Securities and Exchange Commission (the “SEC”) on April 16, 2024. The condensed consolidated balance sheet as of December 31, 2023 was derived from the Company’s audited 2023 financial statements contained in the above referenced 2023 Annual Report. Results of the three months ended March 31, 2024, are not necessarily indicative of the results to be expected for the full year ending December 31, 2024. Significant Accounting Policies Other than as noted below, there have been no material changes to the Company’s significant accounting policies previously disclosed in the 2023 Annual Report. Reclassifications Certain prior period amounts have been reclassified for comparative purposes to conform to the current-period financial statement presentation. These reclassifications had no effect on previously reported results of operations. Recently Issued Accounting Standards On December 14, 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures On November 27, 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures

ASSETS HELD FOR SALE AND DISCON

ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS	3 Months Ended
	Mar. 31, 2024
Assets Held For Sale And Discontinued Operations
ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS	4. ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS Presentation of Ault Global Real Estate Equities, Inc. (“AGREE”) Operations In September 2023, the Company committed to a plan for its wholly owned subsidiary AGREE to list for sale its four recently renovated Midwest hotels, the Hilton Garden Inn in Madison West, the Residence Inn in Madison West, the Courtyard in Madison West, and the Hilton Garden Inn in Rockford. The decision to sell the hotels follows the decision to also list the multifamily development site in St. Petersburg, Florida and is driven by the Company’s desire to focus on its core businesses, Energy, Fintech and Sentinum. In connection with the planned sale of AGREE assets, the Company concluded that the net assets of AGREE met the criteria for classification as held for sale. In addition, the proposed sale represents a strategic shift that will have a significant effect on the Company’s operations and financial results. As a result, the Company has presented the results of operations, cash flows and financial position of AGREE as discontinued operations in the accompanying consolidated financial statements and notes for all periods presented. As of March 31, 2024 and December 31, 2023, the Company has classified the total assets and total liabilities associated with AGREE as current in the consolidated balance sheets. The following table presents the assets and liabilities of AGREE operations: Schedule of assets and liabilities of agree operations March 31, December 31, 2024 2023 Cash and cash equivalents $ 1,285,000 $ 1,080,000 Restricted cash 859,000 697,000 Accounts receivable 204,000 247,000 Inventories 59,000 50,000 Property and equipment, net - current 89,114,000 88,525,000 Prepaid expenses and other current assets 351,000 392,000 Total current assets 91,872,000 90,991,000 Property and equipment, net - - Total assets 91,872,000 90,991,000 Accounts payable and accrued expenses 2,985,000 3,099,000 Notes payable, current 68,420,000 67,262,000 Total current liabilities 71,405,000 70,361,000 Total liabilities 71,405,000 70,361,000 Net assets of discontinued operations $ 20,467,000 $ 20,630,000 A disposal group classified as held for sale shall be measured at the lower of its carrying amount or fair value less costs to sell. No impairment was recognized up reclassification of the disposal group as assets and liabilities held for sale. The following table presents the results of AGREE operations: Schedule of estimated costs to sell and expected For the Three Months Ended March 31, 2024 2023 Revenue, hotel and real estate operations $ 3,006,000 $ 2,243,000 Cost of revenue, hotel operations 2,817,000 2,688,000 Gross profit 189,000 (445,000 ) General and administrative 407,000 1,110,000 Total operating expenses 407,000 1,110,000 Loss from operations (218,000 ) (1,555,000 ) Interest expense (1,583,000 ) (1,668,000 ) Net loss from discontinued operations $ (1,801,000 ) $ (3,223,000 ) The cash flow activity related to discontinued operations is presented separately on the statement of cash flows as summarized below: Schedule of cash flow activity related to discontinued operations For the Three Months Ended March 31, 2024 2023 Cash flows from operating activities: Net loss $ (1,801,000 ) $ (3,223,000 ) Adjustments to reconcile net loss to net cash provided by operating activities: Depreciation and amortization - 838,000 Amortization of debt discount 101,000 98,000 Changes in operating assets and liabilities: Accounts receivable 43,000 114,000 Inventories (9,000 ) (12,000 ) Prepaid expenses and other current assets 41,000 (32,000 ) Accounts payable and accrued expenses (113,000 ) (429,000 ) Net cash used in operating activities (1,738,000 ) (2,646,000 ) Cash flows from investing activities: Purchase of property and equipment (589,000 ) (2,713,000 ) Net cash used in investing activities (589,000 ) (2,713,000 ) Cash flows from financing activities: Proceeds from notes payable 1,056,000 2,498,000 Cash contributions from parent 1,639,000 81,000 Net cash provided by financing activities 2,695,000 2,579,000 Net increase (decrease) in cash and cash equivalents and restricted cash 368,000 (2,780,000 ) Cash and cash equivalents and restricted cash at beginning of period 1,776,000 5,381,000 Cash and cash equivalents and restricted cash at end of period $ 2,144,000 $ 2,601,000 Supplemental disclosures of cash flow information: Cash paid during the period for interest $ 1,583,000 $ 1,668,000 Change in Plan of Sale of AGREE Hotel Properties On April 30, 2024, the Company had a change in plan of sale for its four hotels owned and operated by AGREE. As a result, as of April 30, 2024, the assets will no longer meet the held for sale criteria and will be required to be reclassified as held and used at the lower of adjusted carrying value or the fair value at the date of the subsequent decision not to sell.

REVENUE DISAGGREGATION

REVENUE DISAGGREGATION	3 Months Ended
	Mar. 31, 2024
Revenue Disaggregation
REVENUE DISAGGREGATION	5. REVENUE DISAGGREGATION The following tables summarize disaggregated customer contract revenues and the source of the revenue for the three months ended March 31, 2024 and 2023. 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 consisted of the following for the three months ended March 31, 2024 (excludes Ault Disruptive, as that segment has no revenue): Schedule of disaggregated revenues GIGA TurnOnGreen Fintech Sentinum Energy ROI Holding Company Total Primary Geographical Markets North America $ 2,065,000 $ 1,157,000 $ - $ 11,749,000 $ 12,918,000 $ 28,000 $ 301,000 $ 28,218,000 Europe 2,511,000 4,000 - - 39,000 - - 2,554,000 Middle East and other 4,997,000 64,000 - - - - - 5,061,000 Revenue from contracts with customers 9,573,000 1,225,000 - 11,749,000 12,957,000 28,000 301,000 35,833,000 Revenue, lending and trading activities (North America) - - 9,099,000 - - - - 9,099,000 Total revenue $ 9,573,000 $ 1,225,000 $ 9,099,000 $ 11,749,000 $ 12,957,000 $ 28,000 $ 301,000 $ 44,932,000 Major Goods or Services Radio frequency/microwave filters $ 2,091,000 $ - $ - $ - $ - $ - $ - $ 2,091,000 Power supply units and systems 2,260,000 1,225,000 - - - - - 3,485,000 Healthcare diagnostic systems 531,000 - - - - - - 531,000 Defense systems 4,691,000 - - - - - - 4,691,000 Digital assets mining - - - 11,447,000 - - - 11,447,000 Crane rental - - - - 12,918,000 - - 12,918,000 Other - - - 302,000 39,000 28,000 301,000 670,000 Revenue from contracts with customers 9,573,000 1,225,000 - 11,749,000 12,957,000 28,000 301,000 35,833,000 Revenue, lending and trading activities - - 9,099,000 - - - - 9,099,000 Total revenue $ 9,573,000 $ 1,225,000 $ 9,099,000 $ 11,749,000 $ 12,957,000 $ 28,000 $ 301,000 $ 44,932,000 Timing of Revenue Recognition Goods and services transferred at a point in time $ 4,762,000 $ 10,000 $ - $ 11,749,000 $ 39,000 $ 28,000 $ 301,000 $ 16,889,000 Services transferred over time 4,811,000 1,215,000 - - 12,918,000 - - 18,944,000 Revenue from contracts with customers $ 9,573,000 $ 1,225,000 $ - $ 11,749,000 $ 12,957,000 $ 28,000 $ 301,000 $ 35,833,000 The Company’s disaggregated revenues consisted of the following for the three months ended March 31, 2023 (excludes Ault Disruptive, as that segment has no revenue): GIGA TurnOnGreen Fintech Sentinum The Singing Machine Company, Inc. (“SMC”) Energy Total Primary Geographical Markets North America $ 2,334,000 $ 785,000 $ - $ 7,805,000 $ 3,383,000 $ 13,085,000 $ 27,392,000 Europe 2,441,000 4,000 - - - 25,000 2,470,000 Middle East and other 3,933,000 87,000 - - - - 4,020,000 Revenue from contracts with customers 8,708,000 876,000 - 7,805,000 3,383,000 13,110,000 33,882,000 Revenue, lending and trading activities (North America) - - (4,939,000 ) - - - (4,939,000 ) Total revenue $ 8,708,000 $ 876,000 $ (4,939,000 ) $ 7,805,000 $ 3,383,000 $ 13,110,000 $ 28,943,000 Major Goods or Services Radio frequency/microwave filters $ 1,792,000 $ - $ - $ - $ - $ - $ 1,792,000 Power supply units and systems 3,114,000 876,000 - - - - 3,990,000 Healthcare diagnostic systems 1,137,000 - - - - - 1,137,000 Defense systems 2,665,000 - - - - - 2,665,000 Digital assets mining - - - 7,347,000 - - 7,347,000 Karaoke machines and related consumer goods - - - - 3,383,000 - 3,383,000 Crane rental - - - - - 12,646,000 12,646,000 Other - - - 458,000 - 464,000 922,000 Revenue from contracts with customers 8,708,000 876,000 - 7,805,000 3,383,000 13,110,000 33,882,000 Revenue, lending and trading activities - - (4,939,000 ) - - - (4,939,000 ) Total revenue $ 8,708,000 $ 876,000 $ (4,939,000 ) $ 7,805,000 $ 3,383,000 $ 13,110,000 $ 28,943,000 Timing of Revenue Recognition Goods and services transferred at a point in time $ 5,406,000 $ 873,000 $ - $ 7,805,000 $ 3,383,000 $ 464,000 $ 17,931,000 Services transferred over time 3,302,000 3,000 - - - 12,646,000 15,951,000 Revenue from contracts with customers $ 8,708,000 $ 876,000 $ - $ 7,805,000 $ 3,383,000 $ 13,110,000 $ 33,882,000

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	3 Months Ended
	Mar. 31, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	6. FAIR VALUE OF FINANCIAL INSTRUMENTS 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, assets measured on recurring basis Fair Value Measurement at March 31, 2024 Total Level 1 Level 2 Level 3 Assets: Investment in common stock of Alzamend Neuro, Inc. (“Alzamend”) – a related party $ 768,000 $ 768,000 $ - $ - Investments in marketable equity securities 9,426,000 9,426,000 - - Cash and marketable securities held in trust account 794,000 794,000 - - Total assets measured at fair value $ 10,988,000 $ 10,988,000 $ - $ - Liabilities: Warrant and embedded conversion feature liabilities $ 715,000 $ - $ - $ 715,000 Convertible promissory notes 21,180,000 - - 21,180,000 Total liabilities measured at fair value $ 21,895,000 $ - $ - $ 21,895,000 Fair Value Measurement at December 31, 2023 Total Level 1 Level 2 Level 3 Assets: Investment in common stock of Alzamend $ 679,000 $ 679,000 $ - $ - Investments in marketable equity securities 27,000 27,000 - - Cash and marketable securities held in trust account 2,200,000 2,200,000 - - Total assets measured at fair value $ 2,906,000 $ 2,906,000 $ - $ - Liabilities: Warrant and embedded conversion feature liabilities $ 1,742,000 $ - $ - $ 1,742,000 Convertible promissory notes 22,485,000 - - 22,485,000 Total liabilities measured at fair value $ 24,227,000 $ - $ - $ 24,227,000 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. For investments where little or no public market exists, management’s determination of fair value is based on the best available information which may incorporate management’s own assumptions and involves a significant degree of judgment, taking into consideration various factors including earnings history, financial condition, recent sales prices of the issuer’s securities and liquidity risks. Equity Investments for Which Measurement Alternative Has Been Selected As of March 31, 2024 and December 31, 2023, the Company held equity investments in other securities valued at $ 20.6 21.8 The Company has made cumulative downward adjustments for impairments for equity securities that do not have readily determinable fair values for the three months ended March 31, 2024 and 2023, totaling $ 0 11.6 9.6 The changes in Level 3 fair value hierarchy during the three months ended March 31, 2024 and 2023 were as follows: Schedule of changes in fair value hierarchy Level 3 Balance at Beginning of Period Fair Value Adjustments Purchases, Sales and Settlements Transfer in and/or out of Level 3 Level 3 Balance at End of Period Three months ended March 31, 2024 Warrant and embedded conversion feature liabilities $ 1,742,000 $ (1,027,000 ) $ - $ - $ 715,000 Convertible promissory notes 22,485,000 - 770,000 (2,075,000 ) 21,180,000 Three months ended March 31, 2023 Warrant and embedded conversion feature liabilities $ 2,967,000 $ (1,311,000 ) $ 1,530,000 $ - $ 3,186,000 Series E, F and G preferred stock liabilities - 8,500,000 - 8,500,000 Convertible promissory notes 10,571,000 - 2,205,000 - 12,776,000

Marketable EQUITY Securities

Marketable EQUITY Securities	3 Months Ended
	Mar. 31, 2024
Marketable Equity Securities
Marketable EQUITY Securities	7. Marketable EQUITY Securities Marketable equity securities with readily determinable market prices consisted of the following as of March 31, 2024 and December 31, 2023: Schedule of marketable securities Marketable equity securities at March 31, 2024 Gross unrealized Gross unrealized Cost gains losses Fair value Common shares $ 5,581,000 $ 8,910,000 $ (5,065,000 ) $ 9,426,000 Marketable equity securities at December 31, 2023 Gross unrealized Gross unrealized Cost gains losses Fair value Common shares $ 5,119,000 $ 12,000 $ (5,104,000 ) $ 27,000 The Company’s investment in marketable equity securities is revalued on each balance sheet date.

DIGITAL ASSETS

DIGITAL ASSETS	3 Months Ended
	Mar. 31, 2024
Digital Assets
DIGITAL ASSETS	8. DIGITAL ASSETS The following table presents revenue from mined digital assets for the three months ended March 31, 2024 and 2023: Schedule of revenue from digital assets For the Three Months Ended March 31, 2024 2023 Revenue from mined digital assets at Sentinum owned and operated facilities $ 8,862,000 $ 7,347,000 Revenue from Sentinum mining equipment hosted at third-party facilities 2,585,000 - Revenue, digital assets mining $ 11,447,000 $ 7,347,000 The following table presents the activities of the digital assets (included in prepaid expenses and other current assets) for the three months ended March 31, 2024 and 2023: Schedule of activities of the digital assets Digital Assets Balance at January 1, 2024 $ 546,000 Additions of mined digital assets 8,862,000 Payments to vendors (8,000 ) Sale of digital assets (8,634,000 ) Payment of notes payable with digital assets (506,000 ) Payment of interest payable with digital assets (142,000 ) Realized gain on sale of digital assets 738,000 Unrealized gain on digital assets 43,000 Balance at March 31, 2024 $ 899,000 Digital Assets Balance at January 1, 2023 $ 554,000 Additions of mined digital assets 7,347,000 Payments to vendors (139,000 ) Sale of digital assets (7,780,000 ) Realized gain on sale of digital assets 250,000 Balance at March 31, 2023 $ 232,000

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	3 Months Ended
	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	9. PROPERTY AND EQUIPMENT, NET At March 31, 2024 and December 31, 2023, property and equipment consisted of: Schedule of property and equipment March 31, 2024 December 31, 2023 Building, land and improvements $ 16,161,000 $ 15,752,000 Digital assets mining equipment 50,640,000 50,640,000 Crane rental equipment 34,228,000 34,469,000 Computer, software and related equipment 14,885,000 14,335,000 Aircraft 15,983,000 15,983,000 Other property and equipment 8,751,000 8,603,000 140,648,000 139,782,000 Accumulated depreciation and amortization (36,659,000 ) (30,953,000 ) Property and equipment, net $ 103,989,000 $ 108,829,000 Summary of depreciation expense: Schedule of depreciation For the Three Months Ended March 31, 2024 2023 Depreciation expense $ 5,778,000 $ 5,072,000

INTANGIBLE ASSETS, NET

INTANGIBLE ASSETS, NET	3 Months Ended
	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS, NET	10. INTANGIBLE ASSETS, NET At March 31, 2024 and December 31, 2023, intangible assets consisted of: Schedule of intangible asset Useful Life March 31, 2024 December 31, 2023 Definite lived intangible assets: Developed technology 3 8 $ 1,807,000 $ 1,949,000 Customer list 8 10 3,567,000 3,596,000 Trade names 5 10 1,030,000 1,030,000 Domain name and other intangible assets 5 603,000 612,000 7,007,000 7,187,000 Accumulated amortization (1,998,000 ) (1,910,000 ) Total definite-lived intangible assets $ 5,009,000 $ 5,277,000 Indefinite lived intangible assets: Trade name and trademark Indefinite life 473,000 477,000 Total intangible assets, net $ 5,482,000 $ 5,754,000 Certain of 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. Schedule of indefinite-lived intangible assets For the Three Months Ended March 31, 2024 2023 Amortization expense $ 157,000 $ 253,000 As of March 31, 2024, intangible assets subject to amortization have an average remaining useful life of 9.5 years. Schedule of estimated amortization expense 2024 (remainder) $ 628,000 2025 704,000 2026 704,000 2027 704,000 2028 693,000 2029 473,000 Thereafter 1,103,000 $ 5,009,000

GOODWILL

GOODWILL	3 Months Ended
	Mar. 31, 2024
Disclosure Goodwill Abstract
GOODWILL	11. GOODWILL The following table summarizes the changes in the Company’s goodwill for the three months ended March 31, 2024: Schedule of goodwill Goodwill Balance as of January 1, 2024 $ 6,088,000 Effect of exchange rate changes (78,000 ) Balance as of March 31, 2024 $ 6,010,000

INVESTMENTS _ RELATED PARTIES

INVESTMENTS – RELATED PARTIES	3 Months Ended
	Mar. 31, 2024
Investments Related Parties
INVESTMENTS – RELATED PARTIES	12. INVESTMENTS – RELATED PARTIES Investments in Alzamend and Ault & Company, Inc. (“Ault & Company”) at March 31, 2024 and December 31, 2023, were comprised of the following: Investment in Promissory Notes, Related Parties – Ault & Company Schedule of investment Interest Due March 31, December 31, Rate Date 2024 2023 Promissory note, related party 8% Dec. 31, 2024 $ - $ 2,500,000 Accrued interest receivable Ault & Company - 568,000 Other - Alzamend - 900,000 Total investment in promissory notes and other, related parties $ - $ 3,968,000 Summary of interest income, related party, recorded within interest and other income on the condensed consolidated statement of operations: Schedule of Interest income, related party For the Three Months Ended March 31, 2024 2023 Interest income, related party $ - $ 50,000 During the quarter ended March 31, 2023, due to uncertainties surrounding collection, the Company recorded a loan loss reserve of $3.1 million related to the promissory note from Ault & Company, reversed the related accrued receivable and did not record interest income on the note. Investment in Common Stock, Related Parties – Alzamend Schedule of investment in common stock Investments in common stock, related parties at March 31, 2024 Cost Gross unrealized losses Fair value Common shares $ 24,694,000 $ (23,926,000 ) $ 768,000 Investments in common stock, related parties at December 31, 2023 Cost Gross unrealized losses Fair value Common shares $ 24,688,000 $ (24,009,000 ) $ 679,000 The following table summarizes the changes in the Company’s investments in Alzamend common stock during the three months ended March 31, 2024 and 2023: Schedule of investment in warrants and common stock For the Three Months Ended March 31, 2024 2023 Balance at January 1 $ 679,000 $ 6,449,000 Investment in common stock of Alzamend 5,000 5,000 Unrealized gain (loss) in common stock of Alzamend 84,000 (1,598,000 ) Balance at March 31 $ 768,000 $ 4,856,000 Ault Lending, LLC (“Ault Lending”) Investment in Alzamend Series B Convertible Preferred Stock and Warrants Schedule of investment in warrants and preferred stock March 31, December 31, 2024 2023 Investment in Alzamend preferred stock $ 2,000,000 $ - Total investment in other investments securities, related party $ 2,000,000 $ - In connection with a securities purchase agreement entered into with Alzamend in January 2024, the Company purchased 2,000 shares of Alzamend Series B Convertible Preferred Stock and warrants to purchase 2.0 million shares of Alzamend common stock with a five-year term and an exercise price of $1.20 per share for a total purchase price of $2.0 million. The Agreement provides that Ault Lending may purchase up to $6 million of Alzamend Series B Convertible Preferred Stock in one or more closings. The Company has elected to account for investment in other investments securities, related party, using a measurement alternative under which they are measured at cost and adjusted for observable price changes and impairments. Messrs. Ault, Horne and Nisser are each paid $ 50,000

EQUITY METHOD INVESTMENT

EQUITY METHOD INVESTMENT	3 Months Ended
	Mar. 31, 2024
Equity Method Investments and Joint Ventures [Abstract]
EQUITY METHOD INVESTMENT	13. EQUITY METHOD INVESTMENT Equity Investments in Unconsolidated Entity – SMC The following table summarizes the changes in the Company’s equity investments in an unconsolidated entity, SMC, included in other assets on the condensed consolidated balance sheet, during the three months ended March 31, 2024: Schedule of equity investments in unconsolidated entity – SMC Rollforward investment in unconsolidated entity Amount Beginning balance - January 1, 2024 $ 1,957,000 Loss from investment in unconsolidated entity (667,000 ) Ending balance - March 31, 2024 $ 1,290,000 The following table provides summarized financial information for the Company’s ownership interest in SMC accounted for under the equity method and has been compiled from SMC’s financial statements. Amounts presented represent totals at the investee level and not the Company’s proportionate share: Summarized Statements of Operations Schedule of summarized statements of operations For the Three March 31, 2024 Revenue $ 2,426,000 Gross profit $ 502,000 Loss from operations $ (2,287,000 ) Net loss $ (2,368,000 ) Summarized Balance Sheet Information Schedule of summarized balance sheet information March 31, December 31, 2024 2023 Current assets $ 15,532,000 $ 23,206,000 Non-current assets $ 4,372,000 $ 4,509,000 Current liabilities $ 10,645,000 $ 16,209,000 Non-current liabilities $ 4,029,000 $ 3,928,000

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	3 Months Ended
	Mar. 31, 2024
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	14. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Other current liabilities at March 31, 2024 and December 31, 2023 consisted of: Schedule of other current liabilities March 31, December 31, 2024 2023 Accounts payable $ 25,517,000 $ 32,592,000 Accrued payroll and payroll taxes 10,520,000 9,779,000 Financial instrument liabilities 560,000 832,000 Interest payable 4,534,000 4,197,000 Accrued legal 2,399,000 2,340,000 Contract liabilities 1,820,000 1,621,000 Other accrued expenses 16,409,000 15,082,000 $ 61,759,000 $ 66,443,000

DIVIDEND PAYABLE IN TURNONGREEN

DIVIDEND PAYABLE IN TURNONGREEN COMMON STOCK	3 Months Ended
	Mar. 31, 2024
Dividend Payable In Turnongreen Common Stock
DIVIDEND PAYABLE IN TURNONGREEN COMMON STOCK	15. DIVIDEND PAYABLE IN TURNONGREEN COMMON STOCK In March 2024, the Company, in connection with a planned distribution of its common stock holdings of TurnOnGreen, announced the distribution to its stockholders 25.0 25.0 4.9

ROI TRANSFERS OF WHITE RIVER CO

ROI TRANSFERS OF WHITE RIVER COMMON STOCK	3 Months Ended
	Mar. 31, 2024
Roi Transfers Of White River Common Stock
ROI TRANSFERS OF WHITE RIVER COMMON STOCK	16. ROI TRANSFERS OF WHITE RIVER COMMON STOCK In January 2024, ROI announced that it had concluded that, for regulatory reasons, ROI would be unable to effect the distribution of its shares of common stock of White River as contemplated by a registration statement previously filed by White River. In an effort to attempt to fulfill its original intent to transfer the shares to ROI shareholders of record as of September 30, 2022, ROI would send such shareholders an agreement whereby qualified shareholders can demonstrate to ROI’s satisfaction that they in fact were beneficial shareholders of ROI’s common or preferred stock as of September 30, 2022 and affirm that they are “accredited investors” by July 26, 2024. During the quarter ended March 31, 2024, ROI transferred 6.7 million shares of White River common stock with a fair value of $19.2 million at the date of transfer to certain of its accredited investors to resolve the matters discussed above. In conjunction with the transfers to non-controlling interests, ROI converted a portion of their White River’s Series A Convertible Preferred Stock into common stock and recorded a non-cash $17.9 million gain on conversion. Ault Lending Transfer On February 14, 2024, ROI transferred 2.5 million shares of White River common stock with a carryover basis of $0.5 million at the date of transfer to Ault Lending. 2.5 9.4 8.9

REDEEMABLE NONCONTROLLING INTER

REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF SUBSIDIARY LIABILITY	3 Months Ended
	Mar. 31, 2024
Redeemable Noncontrolling Interests In Equity Of Subsidiary Liability
REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF SUBSIDIARY LIABILITY	17. REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF SUBSIDIARY LIABILITY The Company records redeemable noncontrolling interests in equity of subsidiaries to reflect the economic interests of the common stockholders in Ault Disruptive. As of March 31, 2024, the carrying amount of the redeemable noncontrolling interest in equity of subsidiaries was recorded at its redemption value of $ 0.8 1.4 The following table summarizes the changes in the Company’s redeemable noncontrolling interests in equity of subsidiaries during the three months ended March 31, 2024: Redeemable noncontrolling interests in equity of subsidiary liability Redeemable noncontrolling interests in equity of subsidiaries as of January 1, 2024 $ 2,224,000 Redemption of ADRT common stock (1,463,000 ) Remeasurement of carrying value to redemption value 23,000 Redeemable noncontrolling interests in equity of subsidiaries as of March 31, 2024 $ 784,000

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
NOTES PAYABLE	18. NOTES PAYABLE Notes payable at March 31, 2024 and December 31, 2023, were comprised of the following: Schedule of notes payable Collateral Guarantors Interest Due date March 31, 2024 December 31, Circle 8 revolving credit facility Circle 8 cranes with a book value of $30.7 million - 8.4% December 16, 2025 $ 15,467,000 $ 15,907,000 16% promissory note (in default at December 31, 2023) - Ault & Company and Milton C. Ault, III 16.0% June 15, 2024 4,072,000 2,572,000 Circle 8 equipment financing notes Circle 8 equipment with a book value of $3.8 million - 6.6% April 15, 2024 November 15, 2026 4,739,000 5,629,000 8% demand loans - - 8.0% Upon demand - 950,000 Short-term bank credit facilities - - 6.8% Renews monthly 942,000 1,464,000 Sentinum note payable - - 12.5% - - 1,067,000 ROI promissory note (in default as of May 1, 2024) - - 18.0% April 30, 2024 2,094,000 - Other ($0.9 million in default at March 31, 2024) - - - - 2,698,000 3,518,000 Total notes payable $ 30,012,000 $ 31,107,000 Less: Unamortized debt discounts (328,000 ) (83,000 ) Total notes payable, net $ 29,684,000 $ 31,024,000 Less: current portion (12,370,000 ) (12,866,000 ) Notes payable – long-term portion $ 17,314,000 $ 18,158,000 ROI 15% Term Note On February 9, 2024, ROI entered into a $ 1.77 15% 1.75 2.1 18% April 30, 2024 Subsequent Events – 15% Term Notes On April 29, 2024, the Company entered into a $ 1.7 15% 1.6 May 17, 2024 On May 16, 2024, the Company entered into a $ 0.5 15% June 15, 2024 Notes Payable Maturities The contractual maturities of the Company’s notes payable, assuming the exercise of all extensions that are exercisable solely at the Company’s option, as of March 31, 2024 were: Schedule of maturities Year 2024 (remainder) $ 12,370,000 2025 17,241,000 2026 379,000 2027 11,000 2028 11,000 $ 30,012,000 Interest Expense Schedule of interest expense For the Three Months Ended March 31, 2024 2023 Contractual interest expense $ 1,263,000 $ 1,097,000 Forbearance fees 1,500,000 603,000 Amortization of debt discount 2,137,000 10,400,000 Total interest expense $ 4,900,000 $ 12,100,000

NOTES PAYABLE, RELATED PARTY

NOTES PAYABLE, RELATED PARTY	3 Months Ended
	Mar. 31, 2024
Notes Payable Related Party
NOTES PAYABLE, RELATED PARTY	19. NOTES PAYABLE, RELATED PARTY Notes payable, related party at March 31, 2024 and December 31, 2023, were comprised of the following: Schedule of notes payable, related party Interest rate Due date March 31, 2024 December 31, 2023 Notes from officers – Ault Alliance 18% - $ - $ 98,000 Notes from officers - TurnOnGreen 14% Past due 51,000 51,000 Notes from board member - ROI 18% - - 90,000 Ault & Company advances No interest Upon demand 65,000 1,909,000 Advances from officers - GIGA 8% Upon demand 53,000 52,000 Other related party advances No interest Upon demand 124,000 175,000 Total notes payable $ 293,000 $ 2,375,000 Summary of interest expense, related party, recorded within interest expense on the condensed consolidated statement of operations: Schedule of interest expense, related party For the Three Months Ended March 31, 2024 2023 Interest expense, related party $ 16,000 $ -

CONVERTIBLE NOTES

CONVERTIBLE NOTES	3 Months Ended
	Mar. 31, 2024
Convertible Notes
CONVERTIBLE NOTES	20. CONVERTIBLE NOTES Convertible notes payable at March 31, 2024 and December 31, 2023, were comprised of the following: Schedule of convertible notes payable Conversion price per Interest rate Due date March 31, 2024 December 31, 2023 Convertible promissory notes $ 0.35 6% June 12, 2024 $ 2,000,000 $ - Convertible promissory note – original issue discount (“OID”) only 90% of 5-day VWAP OID Only September 28, 2024 643,000 1,673,000 Avalanche International Corp. (“AVLP”) convertible promissory notes, principal $ 0.35 7% August 22, 2025 9,911,000 9,911,000 GIGA senior secured convertible notes - in default $ 0.25 18% October 11, 2024 4,381,000 4,388,000 ROI senior secured convertible note – in default as of May 1, 2024 $ 0.11 OID Only April 27, 2024 4,245,000 6,513,000 Fair value of embedded conversion options 154,000 910,000 Total convertible notes payable 21,334,000 23,395,000 Less: unamortized debt discounts (750,000 ) (2,179,000 ) Total convertible notes payable, net of financing cost, long term $ 20,584,000 $ 21,216,000 Less: current portion (11,131,000 ) (11,763,000 ) Convertible notes payable, net of financing cost – long-term portion $ 9,453,000 $ 9,453,000 6% Convertible Promissory Notes On March 11, 2024, the Company entered into a note purchase agreement with two institutional investors pursuant to which the investors agreed to acquire, and the Company agreed to issue and sell in a registered direct offering to the investors an aggregate of $ 2.0 6% 1.8 September 12, 2024 0.35 ROI Gain on Extinguishment of Senior Secured Convertible Notes During the three months ended March 31, 2024, ROI converted $ 2.3 0.9 1.4 The contractual maturities of the Company’s convertible notes payable, assuming the exercise of all extensions that are exercisable solely at the Company’s option, as of March 31, 2024 were: Schedule of contractual maturities Year Principal 2024 $ 11,269,000 2025 9,911,000 $ 21,180,000 Significant inputs associated with the embedded conversion options include: Schedule of weighted average assumptions March 31, 2024 December 31, 2023 At Inception Contractual term in years Variable 2.7 1.0 Volatility 75% 82% 111% Dividend yield 0% 0% 0% Risk-free interest rate 4.8% 4.0% 3.5% Activity related to the embedded conversion option derivative liabilities for the three months ended March 31, 2024 was as follows: Schedule of derivative liabilities Balance as of January 1, 2024 $ 910,000 Change in fair value (756,000 ) Ending balance as of March 31, 2024 $ 154,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	21. COMMITMENTS AND CONTINGENCIES Contingencies 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. The Company had accrued loss contingencies related to litigation matters $ 2.4 2.3

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	3 Months Ended
	Mar. 31, 2024
Equity [Abstract]
STOCKHOLDERS’ EQUITY	22. STOCKHOLDERS’ EQUITY Reverse Stock Split On January 12, 2024, pursuant to the authorization provided by the Company’s stockholders at the annual meeting of stockholders, the Company’s board of directors approved an amendment to the Certificate of Incorporation to effectuate a reverse stock split of the Company’s issued and outstanding common stock by a ratio of one-for-twenty-five (the “1-for-25 Reverse Split”). The 1-for-25 Reverse Split did not affect the number of authorized shares of common stock, preferred stock or their respective par value per share. As a result of the 1-for-25 Reverse Split, each twenty-five shares of common stock issued and outstanding prior to the 1-for-25 Reverse Split were converted into one share of common stock. The 1-for-25 Reverse Split became effective in the State of Delaware on January 16, 2024. 2023 Issuances Common ATM Offering During the three months ended March 31, 2024, the Company sold an aggregate of 25.6 14.6 Series C Convertible Preferred Stock Offering, Related Party During the three months ended March 31, 2024, the Company sold to Ault & Company an aggregate of 2,000 0.6 2.0

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	23. INCOME TAXES The Company calculates its interim income tax provision in accordance with ASC Topic 270, Interim Reporting, and ASC Topic 740, Income Taxes. The Company’s effective tax rate (“ETR”) from continuing operations was 0.4% 0.6% 44,000 0.3 21%

NET INCOME (LOSS) PER SHARE

NET INCOME (LOSS) PER SHARE	3 Months Ended
	Mar. 31, 2024
Earnings Per Share [Abstract]
NET INCOME (LOSS) PER SHARE	24. NET INCOME (LOSS) PER SHARE The following table presents the calculation of basic and diluted net income (loss) per share: Schedule of basic and diluted net income (loss) per share For the Three Months Ended March 31, 2024 2023 Numerator: Net income (loss) from continuing operations $ 11,762,000 $ (45,606,000 ) Less: net income (loss) attributable to non-controlling interest, continuing operations (6,244,000 ) 183,000 Less: Preferred stock dividends (1,260,000 ) (229,000 ) Numerator for basic EPS - Net income (loss) from continuing operations attributable to Ault Alliance, Inc. 4,258,000 (45,652,000 ) Numerator for basic EPS - Net loss from discontinued operations attributable to Ault Alliance, Inc. (1,801,000 ) (3,223,000 ) Effect of dilutive securities: Interest expense associated with convertible notes, continuing operations 7,000 - Series C Convertible Preferred Stock dividend 992,000 - Numerator for diluted EPS - Net income (loss) from continuing operations attributable to Ault Alliance, Inc., after the effect of dilutive securities 5,257,000 (45,652,000 ) Numerator for diluted EPS - Net loss from discontinued operations attributable to Ault Alliance, Inc. $ (1,801,000 ) $ (3,223,000 ) Denominator: Denominator for basic EPS - Weighted average shares of common stock outstanding 16,116,000 47,000 Effect of dilutive securities: Warrants 6,369,000 - Convertible notes 5,714,000 - Series C Convertible Preferred Stock 8,294,000 - Denominator for diluted EPS - Weighted average shares of common stock outstanding after the effect of dilutive securities 36,493,000 47,000 Basic net income (loss) per share from: Continuing operations $ 0.26 $ (971.32 ) Discontinued operations (0.11 ) (68.57 ) Basic net income (loss) per share $ 0.15 $ (1,039.89 ) Diluted net income (loss) per share from: Continuing operations $ 0.14 $ (971.32 ) Discontinued operations (0.05 ) (68.57 ) Diluted net income (loss) per share $ 0.09 $ (1,039.89 ) For the three ended March 31, 2023, 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 the three months ended March 31, 2023, as the effect of the potential common stock equivalents is anti-dilutive due to the Company’s net loss position for the period. Anti-dilutive securities, which are convertible into or exercisable for the Company’s common stock, consist of the following at March 31, 2023: Schedule of net loss per share March 31, 2023 Warrants 2,000 Stock options 1,000 Total 3,000

SEGMENT AND CUSTOMERS INFORMATI

SEGMENT AND CUSTOMERS INFORMATION	3 Months Ended
	Mar. 31, 2024
Segment Reporting [Abstract]
SEGMENT AND CUSTOMERS INFORMATION	25. SEGMENT AND CUSTOMERS INFORMATION The Company had the following reportable segments as of March 31, 2024 and 2023; 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 and its operating segments for the three months ended March 31, 2024: Schedule of operating segments GIGA TurnOnGreen Fintech Sentinum Ault Disruptive Energy ROI Holding Co. Total Revenue $ 9,573,000 $ 1,225,000 $ - $ 302,000 $ - $ 39,000 $ 28,000 $ 301,000 $ 11,468,000 Revenue, digital assets mining - - - 11,447,000 - - - - 11,447,000 Revenue, lending and trading activities - - 9,099,000 - - - - - 9,099,000 Revenue, crane operations - - - - - 12,918,000 - - 12,918,000 Total revenues $ 9,573,000 $ 1,225,000 $ 9,099,000 $ 11,749,000 $ - $ 12,957,000 $ 28,000 $ 301,000 $ 44,932,000 Depreciation and amortization expense $ 297,000 $ 24,000 $ - $ 4,051,000 $ - $ 1,030,000 $ 18,000 $ 515,000 $ 5,935,000 (Loss) income from operations $ (3,478,000 ) $ (495,000 ) $ 9,008,000 $ 3,369,000 $ (386,000 ) $ 1,188,000 $ (3,662,000 ) $ (5,147,000 ) $ 397,000 Interest expense $ (627,000 ) $ (69,000 ) $ (5,000 ) $ (118,000 ) $ (16,000 ) $ (1,067,000 ) $ (1,601,000 ) $ (1,397,000 ) $ (4,900,000 ) Capital expenditures for the three months ended March 31, 2024 $ 51,000 $ 8,000 $ - $ 293,000 $ - $ 451,000 $ 30,000 $ 49,000 $ 882,000 Segment identifiable assets as of March 31, 2024 $ 31,376,000 $ 4,507,000 $ 27,975,000 $ 55,710,000 $ 936,000 $ 52,214,000 $ 7,692,000 $ 27,495,000 207,905,000 Assets of discontinued operations 91,872,000 Total identifiable assets as of March 31, 2024 $ 299,777,000 Segment information for the three months ended March 31, 2023: GIGA TurnOnGreen Fintech Sentinum Ault Disruptive SMC Energy ROI Holding Co. Total Revenue $ - $ 876,000 $ - $ - $ - $ 3,383,000 $ 25,000 $ - $ - $ 12,992,000 Revenue, digital assets mining - - - 7,347,000 - - - - - 7,347,000 Revenue, commercial real estate leases - - - 458,000 - - 439,000 - - 897,000 Revenue, crane operations - - - - - - 12,646,000 - - 12,646,000 Revenue, lending and trading activities - - (4,939,000 ) - - - - - - (4,939,000 ) Total revenues $ 8,708,000 $ 876,000 $ (4,939,000 ) $ 7,805,000 $ - $ 3,383,000 $ 13,110,000 $ - $ - $ 28,943,000 Depreciation and amortization expense $ 590,000 $ 143,000 $ - $ 3,335,000 $ - $ 371,000 $ 1,070,000 $ 83,000 $ 610,000 $ 6,202,000 Impairment of mined digital assets $ - $ - $ - $ 139,000 $ - $ - $ - $ - $ - $ 139,000 (Loss) income from operations $ (2,672,000 ) $ (980,000 ) $ (6,985,000 ) $ (475,000 ) $ (383,000 ) $ (2,251,000 ) $ 1,970,000 $ (8,056,000 ) $ (10,031,000 ) $ (29,863,000 ) Interest expense $ 221,000 $ 2,000 $ - $ - $ - $ 40,000 $ 194,000 $ 6,000 $ 11,637,000 $ 12,100,000 Capital expenditures for the three months ended March 31, 2023 $ 46,000 $ 10,000 $ - $ 1,052,000 $ - $ 142,000 $ 331,000 $ 407,000 $ 2,320,000 $ 4,308,000 Identifiable assets as of March 31, 2023 $ 37,952,000 $ 6,293,000 $ 27,109,000 $ 73,589,000 $ 119,649,000 $ 21,013,000 $ 95,942,000 $ 12,929,000 $ 34,912,000 429,388,000 Assets of discontinued operations 97,519,000 Total identifiable assets as of March 31, 2023 $ 526,907,000

CONCENTRATIONS OF CREDIT AND RE

CONCENTRATIONS OF CREDIT AND REVENUE RISK	3 Months Ended
	Mar. 31, 2024
Concentrations Of Credit And Revenue Risk
CONCENTRATIONS OF CREDIT AND REVENUE RISK	26. CONCENTRATIONS OF CREDIT AND REVENUE RISK 2024 Concentrations of Credit and Revenue Risk Accounts receivable are concentrated with two large Energy customers in North America that accounted for 14% 11% For the three months ended March 31, 2024, one customer, a mining pool operator in North America, represented 20% 2023 Concentrations of Credit and Revenue Risk Accounts receivable are concentrated with two large customers. At December 31, 2023, one Enertec customer in the Middle East accounted for 14% 11% For the three months ended March 31, 2023, one customer, a mining pool operator in North America, represented 25%

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2024
Subsequent Events
SUBSEQUENT EVENTS	27. SUBSEQUENT EVENTS Additional Closing of Series C Preferred Stock, Related Party On April 17, 2024, the Company sold to Ault & Company 500 0.1 0.5 Amendment to Loan and Guarantee Agreement On May 15, 2024, the loan and guarantee agreement, under which the Company has financial guarantee obligations related to Ault & Company borrowings, was amended to extend the deadline, from May 15, 2024 to July 22, 2024, by which the Company is required to have the minimum balance in the restricted cash account, and the minimum specified balance was increased from $7 million to $7.4 million.

BASIS OF PRESENTATION AND SIG_2

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies Other than as noted below, there have been no material changes to the Company’s significant accounting policies previously disclosed in the 2023 Annual Report. Reclassifications Certain prior period amounts have been reclassified for comparative purposes to conform to the current-period financial statement presentation. These reclassifications had no effect on previously reported results of operations.
Recently Issued Accounting Standards	Recently Issued Accounting Standards On December 14, 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures On November 27, 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures

ASSETS HELD FOR SALE AND DISC_2

ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (Tables)	3 Months Ended
	Mar. 31, 2024
Assets Held For Sale And Discontinued Operations
Schedule of assets and liabilities of agree operations	Schedule of assets and liabilities of agree operations March 31, December 31, 2024 2023 Cash and cash equivalents $ 1,285,000 $ 1,080,000 Restricted cash 859,000 697,000 Accounts receivable 204,000 247,000 Inventories 59,000 50,000 Property and equipment, net - current 89,114,000 88,525,000 Prepaid expenses and other current assets 351,000 392,000 Total current assets 91,872,000 90,991,000 Property and equipment, net - - Total assets 91,872,000 90,991,000 Accounts payable and accrued expenses 2,985,000 3,099,000 Notes payable, current 68,420,000 67,262,000 Total current liabilities 71,405,000 70,361,000 Total liabilities 71,405,000 70,361,000 Net assets of discontinued operations $ 20,467,000 $ 20,630,000
Schedule of estimated costs to sell and expected	Schedule of estimated costs to sell and expected For the Three Months Ended March 31, 2024 2023 Revenue, hotel and real estate operations $ 3,006,000 $ 2,243,000 Cost of revenue, hotel operations 2,817,000 2,688,000 Gross profit 189,000 (445,000 ) General and administrative 407,000 1,110,000 Total operating expenses 407,000 1,110,000 Loss from operations (218,000 ) (1,555,000 ) Interest expense (1,583,000 ) (1,668,000 ) Net loss from discontinued operations $ (1,801,000 ) $ (3,223,000 )
Schedule of cash flow activity related to discontinued operations	Schedule of cash flow activity related to discontinued operations For the Three Months Ended March 31, 2024 2023 Cash flows from operating activities: Net loss $ (1,801,000 ) $ (3,223,000 ) Adjustments to reconcile net loss to net cash provided by operating activities: Depreciation and amortization - 838,000 Amortization of debt discount 101,000 98,000 Changes in operating assets and liabilities: Accounts receivable 43,000 114,000 Inventories (9,000 ) (12,000 ) Prepaid expenses and other current assets 41,000 (32,000 ) Accounts payable and accrued expenses (113,000 ) (429,000 ) Net cash used in operating activities (1,738,000 ) (2,646,000 ) Cash flows from investing activities: Purchase of property and equipment (589,000 ) (2,713,000 ) Net cash used in investing activities (589,000 ) (2,713,000 ) Cash flows from financing activities: Proceeds from notes payable 1,056,000 2,498,000 Cash contributions from parent 1,639,000 81,000 Net cash provided by financing activities 2,695,000 2,579,000 Net increase (decrease) in cash and cash equivalents and restricted cash 368,000 (2,780,000 ) Cash and cash equivalents and restricted cash at beginning of period 1,776,000 5,381,000 Cash and cash equivalents and restricted cash at end of period $ 2,144,000 $ 2,601,000 Supplemental disclosures of cash flow information: Cash paid during the period for interest $ 1,583,000 $ 1,668,000

REVENUE DISAGGREGATION (Tables)

REVENUE DISAGGREGATION (Tables)	3 Months Ended
	Mar. 31, 2024
Revenue Disaggregation
Schedule of disaggregated revenues	Schedule of disaggregated revenues GIGA TurnOnGreen Fintech Sentinum Energy ROI Holding Company Total Primary Geographical Markets North America $ 2,065,000 $ 1,157,000 $ - $ 11,749,000 $ 12,918,000 $ 28,000 $ 301,000 $ 28,218,000 Europe 2,511,000 4,000 - - 39,000 - - 2,554,000 Middle East and other 4,997,000 64,000 - - - - - 5,061,000 Revenue from contracts with customers 9,573,000 1,225,000 - 11,749,000 12,957,000 28,000 301,000 35,833,000 Revenue, lending and trading activities (North America) - - 9,099,000 - - - - 9,099,000 Total revenue $ 9,573,000 $ 1,225,000 $ 9,099,000 $ 11,749,000 $ 12,957,000 $ 28,000 $ 301,000 $ 44,932,000 Major Goods or Services Radio frequency/microwave filters $ 2,091,000 $ - $ - $ - $ - $ - $ - $ 2,091,000 Power supply units and systems 2,260,000 1,225,000 - - - - - 3,485,000 Healthcare diagnostic systems 531,000 - - - - - - 531,000 Defense systems 4,691,000 - - - - - - 4,691,000 Digital assets mining - - - 11,447,000 - - - 11,447,000 Crane rental - - - - 12,918,000 - - 12,918,000 Other - - - 302,000 39,000 28,000 301,000 670,000 Revenue from contracts with customers 9,573,000 1,225,000 - 11,749,000 12,957,000 28,000 301,000 35,833,000 Revenue, lending and trading activities - - 9,099,000 - - - - 9,099,000 Total revenue $ 9,573,000 $ 1,225,000 $ 9,099,000 $ 11,749,000 $ 12,957,000 $ 28,000 $ 301,000 $ 44,932,000 Timing of Revenue Recognition Goods and services transferred at a point in time $ 4,762,000 $ 10,000 $ - $ 11,749,000 $ 39,000 $ 28,000 $ 301,000 $ 16,889,000 Services transferred over time 4,811,000 1,215,000 - - 12,918,000 - - 18,944,000 Revenue from contracts with customers $ 9,573,000 $ 1,225,000 $ - $ 11,749,000 $ 12,957,000 $ 28,000 $ 301,000 $ 35,833,000 The Company’s disaggregated revenues consisted of the following for the three months ended March 31, 2023 (excludes Ault Disruptive, as that segment has no revenue): GIGA TurnOnGreen Fintech Sentinum The Singing Machine Company, Inc. (“SMC”) Energy Total Primary Geographical Markets North America $ 2,334,000 $ 785,000 $ - $ 7,805,000 $ 3,383,000 $ 13,085,000 $ 27,392,000 Europe 2,441,000 4,000 - - - 25,000 2,470,000 Middle East and other 3,933,000 87,000 - - - - 4,020,000 Revenue from contracts with customers 8,708,000 876,000 - 7,805,000 3,383,000 13,110,000 33,882,000 Revenue, lending and trading activities (North America) - - (4,939,000 ) - - - (4,939,000 ) Total revenue $ 8,708,000 $ 876,000 $ (4,939,000 ) $ 7,805,000 $ 3,383,000 $ 13,110,000 $ 28,943,000 Major Goods or Services Radio frequency/microwave filters $ 1,792,000 $ - $ - $ - $ - $ - $ 1,792,000 Power supply units and systems 3,114,000 876,000 - - - - 3,990,000 Healthcare diagnostic systems 1,137,000 - - - - - 1,137,000 Defense systems 2,665,000 - - - - - 2,665,000 Digital assets mining - - - 7,347,000 - - 7,347,000 Karaoke machines and related consumer goods - - - - 3,383,000 - 3,383,000 Crane rental - - - - - 12,646,000 12,646,000 Other - - - 458,000 - 464,000 922,000 Revenue from contracts with customers 8,708,000 876,000 - 7,805,000 3,383,000 13,110,000 33,882,000 Revenue, lending and trading activities - - (4,939,000 ) - - - (4,939,000 ) Total revenue $ 8,708,000 $ 876,000 $ (4,939,000 ) $ 7,805,000 $ 3,383,000 $ 13,110,000 $ 28,943,000 Timing of Revenue Recognition Goods and services transferred at a point in time $ 5,406,000 $ 873,000 $ - $ 7,805,000 $ 3,383,000 $ 464,000 $ 17,931,000 Services transferred over time 3,302,000 3,000 - - - 12,646,000 15,951,000 Revenue from contracts with customers $ 8,708,000 $ 876,000 $ - $ 7,805,000 $ 3,383,000 $ 13,110,000 $ 33,882,000

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Mar. 31, 2024
Fair Value Disclosures [Abstract]
Fair value, assets measured on recurring basis	Fair value, assets measured on recurring basis Fair Value Measurement at March 31, 2024 Total Level 1 Level 2 Level 3 Assets: Investment in common stock of Alzamend Neuro, Inc. (“Alzamend”) – a related party $ 768,000 $ 768,000 $ - $ - Investments in marketable equity securities 9,426,000 9,426,000 - - Cash and marketable securities held in trust account 794,000 794,000 - - Total assets measured at fair value $ 10,988,000 $ 10,988,000 $ - $ - Liabilities: Warrant and embedded conversion feature liabilities $ 715,000 $ - $ - $ 715,000 Convertible promissory notes 21,180,000 - - 21,180,000 Total liabilities measured at fair value $ 21,895,000 $ - $ - $ 21,895,000 Fair Value Measurement at December 31, 2023 Total Level 1 Level 2 Level 3 Assets: Investment in common stock of Alzamend $ 679,000 $ 679,000 $ - $ - Investments in marketable equity securities 27,000 27,000 - - Cash and marketable securities held in trust account 2,200,000 2,200,000 - - Total assets measured at fair value $ 2,906,000 $ 2,906,000 $ - $ - Liabilities: Warrant and embedded conversion feature liabilities $ 1,742,000 $ - $ - $ 1,742,000 Convertible promissory notes 22,485,000 - - 22,485,000 Total liabilities measured at fair value $ 24,227,000 $ - $ - $ 24,227,000
Schedule of changes in fair value hierarchy	Schedule of changes in fair value hierarchy Level 3 Balance at Beginning of Period Fair Value Adjustments Purchases, Sales and Settlements Transfer in and/or out of Level 3 Level 3 Balance at End of Period Three months ended March 31, 2024 Warrant and embedded conversion feature liabilities $ 1,742,000 $ (1,027,000 ) $ - $ - $ 715,000 Convertible promissory notes 22,485,000 - 770,000 (2,075,000 ) 21,180,000 Three months ended March 31, 2023 Warrant and embedded conversion feature liabilities $ 2,967,000 $ (1,311,000 ) $ 1,530,000 $ - $ 3,186,000 Series E, F and G preferred stock liabilities - 8,500,000 - 8,500,000 Convertible promissory notes 10,571,000 - 2,205,000 - 12,776,000

Marketable EQUITY Securities (T

Marketable EQUITY Securities (Tables)	3 Months Ended
	Mar. 31, 2024
Marketable Equity Securities
Schedule of marketable securities	Schedule of marketable securities Marketable equity securities at March 31, 2024 Gross unrealized Gross unrealized Cost gains losses Fair value Common shares $ 5,581,000 $ 8,910,000 $ (5,065,000 ) $ 9,426,000 Marketable equity securities at December 31, 2023 Gross unrealized Gross unrealized Cost gains losses Fair value Common shares $ 5,119,000 $ 12,000 $ (5,104,000 ) $ 27,000

DIGITAL ASSETS (Tables)

DIGITAL ASSETS (Tables)	3 Months Ended
	Mar. 31, 2024
Digital Assets
Schedule of revenue from digital assets	Schedule of revenue from digital assets For the Three Months Ended March 31, 2024 2023 Revenue from mined digital assets at Sentinum owned and operated facilities $ 8,862,000 $ 7,347,000 Revenue from Sentinum mining equipment hosted at third-party facilities 2,585,000 - Revenue, digital assets mining $ 11,447,000 $ 7,347,000
Schedule of activities of the digital assets	Schedule of activities of the digital assets Digital Assets Balance at January 1, 2024 $ 546,000 Additions of mined digital assets 8,862,000 Payments to vendors (8,000 ) Sale of digital assets (8,634,000 ) Payment of notes payable with digital assets (506,000 ) Payment of interest payable with digital assets (142,000 ) Realized gain on sale of digital assets 738,000 Unrealized gain on digital assets 43,000 Balance at March 31, 2024 $ 899,000 Digital Assets Balance at January 1, 2023 $ 554,000 Additions of mined digital assets 7,347,000 Payments to vendors (139,000 ) Sale of digital assets (7,780,000 ) Realized gain on sale of digital assets 250,000 Balance at March 31, 2023 $ 232,000

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	3 Months Ended
	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment March 31, 2024 December 31, 2023 Building, land and improvements $ 16,161,000 $ 15,752,000 Digital assets mining equipment 50,640,000 50,640,000 Crane rental equipment 34,228,000 34,469,000 Computer, software and related equipment 14,885,000 14,335,000 Aircraft 15,983,000 15,983,000 Other property and equipment 8,751,000 8,603,000 140,648,000 139,782,000 Accumulated depreciation and amortization (36,659,000 ) (30,953,000 ) Property and equipment, net $ 103,989,000 $ 108,829,000
Schedule of depreciation	Schedule of depreciation For the Three Months Ended March 31, 2024 2023 Depreciation expense $ 5,778,000 $ 5,072,000

INTANGIBLE ASSETS, NET (Tables)

INTANGIBLE ASSETS, NET (Tables)	3 Months Ended
	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible asset	Schedule of intangible asset Useful Life March 31, 2024 December 31, 2023 Definite lived intangible assets: Developed technology 3 8 $ 1,807,000 $ 1,949,000 Customer list 8 10 3,567,000 3,596,000 Trade names 5 10 1,030,000 1,030,000 Domain name and other intangible assets 5 603,000 612,000 7,007,000 7,187,000 Accumulated amortization (1,998,000 ) (1,910,000 ) Total definite-lived intangible assets $ 5,009,000 $ 5,277,000 Indefinite lived intangible assets: Trade name and trademark Indefinite life 473,000 477,000 Total intangible assets, net $ 5,482,000 $ 5,754,000
Schedule of estimated amortization expense	Schedule of estimated amortization expense 2024 (remainder) $ 628,000 2025 704,000 2026 704,000 2027 704,000 2028 693,000 2029 473,000 Thereafter 1,103,000 $ 5,009,000

GOODWILL (Tables)

GOODWILL (Tables)	3 Months Ended
	Mar. 31, 2024
Disclosure Goodwill Abstract
Schedule of goodwill	Schedule of goodwill Goodwill Balance as of January 1, 2024 $ 6,088,000 Effect of exchange rate changes (78,000 ) Balance as of March 31, 2024 $ 6,010,000

INVESTMENTS _ RELATED PARTIES (

INVESTMENTS – RELATED PARTIES (Tables)	3 Months Ended
	Mar. 31, 2024
Investments Related Parties
Schedule of investment	Schedule of investment Interest Due March 31, December 31, Rate Date 2024 2023 Promissory note, related party 8% Dec. 31, 2024 $ - $ 2,500,000 Accrued interest receivable Ault & Company - 568,000 Other - Alzamend - 900,000 Total investment in promissory notes and other, related parties $ - $ 3,968,000
Schedule of Interest income, related party	Schedule of Interest income, related party For the Three Months Ended March 31, 2024 2023 Interest income, related party $ - $ 50,000
Schedule of investment in common stock	Schedule of investment in common stock Investments in common stock, related parties at March 31, 2024 Cost Gross unrealized losses Fair value Common shares $ 24,694,000 $ (23,926,000 ) $ 768,000 Investments in common stock, related parties at December 31, 2023 Cost Gross unrealized losses Fair value Common shares $ 24,688,000 $ (24,009,000 ) $ 679,000
Schedule of investment in warrants and common stock	Schedule of investment in warrants and common stock For the Three Months Ended March 31, 2024 2023 Balance at January 1 $ 679,000 $ 6,449,000 Investment in common stock of Alzamend 5,000 5,000 Unrealized gain (loss) in common stock of Alzamend 84,000 (1,598,000 ) Balance at March 31 $ 768,000 $ 4,856,000
Schedule of investment in warrants and preferred stock	Schedule of investment in warrants and preferred stock March 31, December 31, 2024 2023 Investment in Alzamend preferred stock $ 2,000,000 $ - Total investment in other investments securities, related party $ 2,000,000 $ -

EQUITY METHOD INVESTMENT (Table

EQUITY METHOD INVESTMENT (Tables)	3 Months Ended
	Mar. 31, 2024
Equity Method Investments and Joint Ventures [Abstract]
Schedule of equity investments in unconsolidated entity – SMC	Schedule of equity investments in unconsolidated entity – SMC Rollforward investment in unconsolidated entity Amount Beginning balance - January 1, 2024 $ 1,957,000 Loss from investment in unconsolidated entity (667,000 ) Ending balance - March 31, 2024 $ 1,290,000
Schedule of summarized statements of operations	Schedule of summarized statements of operations For the Three March 31, 2024 Revenue $ 2,426,000 Gross profit $ 502,000 Loss from operations $ (2,287,000 ) Net loss $ (2,368,000 )
Schedule of summarized balance sheet information	Schedule of summarized balance sheet information March 31, December 31, 2024 2023 Current assets $ 15,532,000 $ 23,206,000 Non-current assets $ 4,372,000 $ 4,509,000 Current liabilities $ 10,645,000 $ 16,209,000 Non-current liabilities $ 4,029,000 $ 3,928,000

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	3 Months Ended
	Mar. 31, 2024
Payables and Accruals [Abstract]
Schedule of other current liabilities	Schedule of other current liabilities March 31, December 31, 2024 2023 Accounts payable $ 25,517,000 $ 32,592,000 Accrued payroll and payroll taxes 10,520,000 9,779,000 Financial instrument liabilities 560,000 832,000 Interest payable 4,534,000 4,197,000 Accrued legal 2,399,000 2,340,000 Contract liabilities 1,820,000 1,621,000 Other accrued expenses 16,409,000 15,082,000 $ 61,759,000 $ 66,443,000

REDEEMABLE NONCONTROLLING INT_2

REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF SUBSIDIARY LIABILITY (Tables)	3 Months Ended
	Mar. 31, 2024
Redeemable Noncontrolling Interests In Equity Of Subsidiary Liability
Redeemable noncontrolling interests in equity of subsidiary liability	Redeemable noncontrolling interests in equity of subsidiary liability Redeemable noncontrolling interests in equity of subsidiaries as of January 1, 2024 $ 2,224,000 Redemption of ADRT common stock (1,463,000 ) Remeasurement of carrying value to redemption value 23,000 Redeemable noncontrolling interests in equity of subsidiaries as of March 31, 2024 $ 784,000

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Schedule of notes payable	Schedule of notes payable Collateral Guarantors Interest Due date March 31, 2024 December 31, Circle 8 revolving credit facility Circle 8 cranes with a book value of $30.7 million - 8.4% December 16, 2025 $ 15,467,000 $ 15,907,000 16% promissory note (in default at December 31, 2023) - Ault & Company and Milton C. Ault, III 16.0% June 15, 2024 4,072,000 2,572,000 Circle 8 equipment financing notes Circle 8 equipment with a book value of $3.8 million - 6.6% April 15, 2024 November 15, 2026 4,739,000 5,629,000 8% demand loans - - 8.0% Upon demand - 950,000 Short-term bank credit facilities - - 6.8% Renews monthly 942,000 1,464,000 Sentinum note payable - - 12.5% - - 1,067,000 ROI promissory note (in default as of May 1, 2024) - - 18.0% April 30, 2024 2,094,000 - Other ($0.9 million in default at March 31, 2024) - - - - 2,698,000 3,518,000 Total notes payable $ 30,012,000 $ 31,107,000 Less: Unamortized debt discounts (328,000 ) (83,000 ) Total notes payable, net $ 29,684,000 $ 31,024,000 Less: current portion (12,370,000 ) (12,866,000 ) Notes payable – long-term portion $ 17,314,000 $ 18,158,000
Schedule of maturities	Schedule of maturities Year 2024 (remainder) $ 12,370,000 2025 17,241,000 2026 379,000 2027 11,000 2028 11,000 $ 30,012,000
Schedule of interest expense	Schedule of interest expense For the Three Months Ended March 31, 2024 2023 Contractual interest expense $ 1,263,000 $ 1,097,000 Forbearance fees 1,500,000 603,000 Amortization of debt discount 2,137,000 10,400,000 Total interest expense $ 4,900,000 $ 12,100,000

NOTES PAYABLE, RELATED PARTY (T

NOTES PAYABLE, RELATED PARTY (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Payable Related Party
Schedule of notes payable, related party	Schedule of notes payable, related party Interest rate Due date March 31, 2024 December 31, 2023 Notes from officers – Ault Alliance 18% - $ - $ 98,000 Notes from officers - TurnOnGreen 14% Past due 51,000 51,000 Notes from board member - ROI 18% - - 90,000 Ault & Company advances No interest Upon demand 65,000 1,909,000 Advances from officers - GIGA 8% Upon demand 53,000 52,000 Other related party advances No interest Upon demand 124,000 175,000 Total notes payable $ 293,000 $ 2,375,000
Schedule of interest expense, related party	Schedule of interest expense, related party For the Three Months Ended March 31, 2024 2023 Interest expense, related party $ 16,000 $ -

CONVERTIBLE NOTES (Tables)

CONVERTIBLE NOTES (Tables)	3 Months Ended
	Mar. 31, 2024
Convertible Notes
Schedule of convertible notes payable	Schedule of convertible notes payable Conversion price per Interest rate Due date March 31, 2024 December 31, 2023 Convertible promissory notes $ 0.35 6% June 12, 2024 $ 2,000,000 $ - Convertible promissory note – original issue discount (“OID”) only 90% of 5-day VWAP OID Only September 28, 2024 643,000 1,673,000 Avalanche International Corp. (“AVLP”) convertible promissory notes, principal $ 0.35 7% August 22, 2025 9,911,000 9,911,000 GIGA senior secured convertible notes - in default $ 0.25 18% October 11, 2024 4,381,000 4,388,000 ROI senior secured convertible note – in default as of May 1, 2024 $ 0.11 OID Only April 27, 2024 4,245,000 6,513,000 Fair value of embedded conversion options 154,000 910,000 Total convertible notes payable 21,334,000 23,395,000 Less: unamortized debt discounts (750,000 ) (2,179,000 ) Total convertible notes payable, net of financing cost, long term $ 20,584,000 $ 21,216,000 Less: current portion (11,131,000 ) (11,763,000 ) Convertible notes payable, net of financing cost – long-term portion $ 9,453,000 $ 9,453,000
Schedule of contractual maturities	Schedule of contractual maturities Year Principal 2024 $ 11,269,000 2025 9,911,000 $ 21,180,000
Schedule of weighted average assumptions	Schedule of weighted average assumptions March 31, 2024 December 31, 2023 At Inception Contractual term in years Variable 2.7 1.0 Volatility 75% 82% 111% Dividend yield 0% 0% 0% Risk-free interest rate 4.8% 4.0% 3.5%
Schedule of derivative liabilities	Schedule of derivative liabilities Balance as of January 1, 2024 $ 910,000 Change in fair value (756,000 ) Ending balance as of March 31, 2024 $ 154,000

NET INCOME (LOSS) PER SHARE (Ta

NET INCOME (LOSS) PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2024
Earnings Per Share [Abstract]
Schedule of basic and diluted net income (loss) per share	Schedule of basic and diluted net income (loss) per share For the Three Months Ended March 31, 2024 2023 Numerator: Net income (loss) from continuing operations $ 11,762,000 $ (45,606,000 ) Less: net income (loss) attributable to non-controlling interest, continuing operations (6,244,000 ) 183,000 Less: Preferred stock dividends (1,260,000 ) (229,000 ) Numerator for basic EPS - Net income (loss) from continuing operations attributable to Ault Alliance, Inc. 4,258,000 (45,652,000 ) Numerator for basic EPS - Net loss from discontinued operations attributable to Ault Alliance, Inc. (1,801,000 ) (3,223,000 ) Effect of dilutive securities: Interest expense associated with convertible notes, continuing operations 7,000 - Series C Convertible Preferred Stock dividend 992,000 - Numerator for diluted EPS - Net income (loss) from continuing operations attributable to Ault Alliance, Inc., after the effect of dilutive securities 5,257,000 (45,652,000 ) Numerator for diluted EPS - Net loss from discontinued operations attributable to Ault Alliance, Inc. $ (1,801,000 ) $ (3,223,000 ) Denominator: Denominator for basic EPS - Weighted average shares of common stock outstanding 16,116,000 47,000 Effect of dilutive securities: Warrants 6,369,000 - Convertible notes 5,714,000 - Series C Convertible Preferred Stock 8,294,000 - Denominator for diluted EPS - Weighted average shares of common stock outstanding after the effect of dilutive securities 36,493,000 47,000 Basic net income (loss) per share from: Continuing operations $ 0.26 $ (971.32 ) Discontinued operations (0.11 ) (68.57 ) Basic net income (loss) per share $ 0.15 $ (1,039.89 ) Diluted net income (loss) per share from: Continuing operations $ 0.14 $ (971.32 ) Discontinued operations (0.05 ) (68.57 ) Diluted net income (loss) per share $ 0.09 $ (1,039.89 )
Schedule of net loss per share	Schedule of net loss per share March 31, 2023 Warrants 2,000 Stock options 1,000 Total 3,000

SEGMENT AND CUSTOMERS INFORMA_2

SEGMENT AND CUSTOMERS INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2024
Segment Reporting [Abstract]
Schedule of operating segments	Schedule of operating segments GIGA TurnOnGreen Fintech Sentinum Ault Disruptive Energy ROI Holding Co. Total Revenue $ 9,573,000 $ 1,225,000 $ - $ 302,000 $ - $ 39,000 $ 28,000 $ 301,000 $ 11,468,000 Revenue, digital assets mining - - - 11,447,000 - - - - 11,447,000 Revenue, lending and trading activities - - 9,099,000 - - - - - 9,099,000 Revenue, crane operations - - - - - 12,918,000 - - 12,918,000 Total revenues $ 9,573,000 $ 1,225,000 $ 9,099,000 $ 11,749,000 $ - $ 12,957,000 $ 28,000 $ 301,000 $ 44,932,000 Depreciation and amortization expense $ 297,000 $ 24,000 $ - $ 4,051,000 $ - $ 1,030,000 $ 18,000 $ 515,000 $ 5,935,000 (Loss) income from operations $ (3,478,000 ) $ (495,000 ) $ 9,008,000 $ 3,369,000 $ (386,000 ) $ 1,188,000 $ (3,662,000 ) $ (5,147,000 ) $ 397,000 Interest expense $ (627,000 ) $ (69,000 ) $ (5,000 ) $ (118,000 ) $ (16,000 ) $ (1,067,000 ) $ (1,601,000 ) $ (1,397,000 ) $ (4,900,000 ) Capital expenditures for the three months ended March 31, 2024 $ 51,000 $ 8,000 $ - $ 293,000 $ - $ 451,000 $ 30,000 $ 49,000 $ 882,000 Segment identifiable assets as of March 31, 2024 $ 31,376,000 $ 4,507,000 $ 27,975,000 $ 55,710,000 $ 936,000 $ 52,214,000 $ 7,692,000 $ 27,495,000 207,905,000 Assets of discontinued operations 91,872,000 Total identifiable assets as of March 31, 2024 $ 299,777,000 Segment information for the three months ended March 31, 2023: GIGA TurnOnGreen Fintech Sentinum Ault Disruptive SMC Energy ROI Holding Co. Total Revenue $ - $ 876,000 $ - $ - $ - $ 3,383,000 $ 25,000 $ - $ - $ 12,992,000 Revenue, digital assets mining - - - 7,347,000 - - - - - 7,347,000 Revenue, commercial real estate leases - - - 458,000 - - 439,000 - - 897,000 Revenue, crane operations - - - - - - 12,646,000 - - 12,646,000 Revenue, lending and trading activities - - (4,939,000 ) - - - - - - (4,939,000 ) Total revenues $ 8,708,000 $ 876,000 $ (4,939,000 ) $ 7,805,000 $ - $ 3,383,000 $ 13,110,000 $ - $ - $ 28,943,000 Depreciation and amortization expense $ 590,000 $ 143,000 $ - $ 3,335,000 $ - $ 371,000 $ 1,070,000 $ 83,000 $ 610,000 $ 6,202,000 Impairment of mined digital assets $ - $ - $ - $ 139,000 $ - $ - $ - $ - $ - $ 139,000 (Loss) income from operations $ (2,672,000 ) $ (980,000 ) $ (6,985,000 ) $ (475,000 ) $ (383,000 ) $ (2,251,000 ) $ 1,970,000 $ (8,056,000 ) $ (10,031,000 ) $ (29,863,000 ) Interest expense $ 221,000 $ 2,000 $ - $ - $ - $ 40,000 $ 194,000 $ 6,000 $ 11,637,000 $ 12,100,000 Capital expenditures for the three months ended March 31, 2023 $ 46,000 $ 10,000 $ - $ 1,052,000 $ - $ 142,000 $ 331,000 $ 407,000 $ 2,320,000 $ 4,308,000 Identifiable assets as of March 31, 2023 $ 37,952,000 $ 6,293,000 $ 27,109,000 $ 73,589,000 $ 119,649,000 $ 21,013,000 $ 95,942,000 $ 12,929,000 $ 34,912,000 429,388,000 Assets of discontinued operations 97,519,000 Total identifiable assets as of March 31, 2023 $ 526,907,000

LIQUIDITY AND FINANCIAL CONDI_2

LIQUIDITY AND FINANCIAL CONDITION (Details Narrative)	Jun. 30, 2022 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 9,400,000
Working capital	$ 53,500,000

ASSETS HELD FOR SALE AND DISC_3

ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Subsidiary, Sale of Stock [Line Items]
Cash and cash equivalents	$ 9,430,000	$ 8,626,000
Restricted cash	5,463,000	4,966,000
Accounts receivable	11,579,000	10,839,000
Inventories	7,599,000	8,384,000
Property and equipment, net - current	140,648,000	139,782,000
Prepaid expenses and other current assets	8,035,000	9,450,000
Total current assets	144,768,000	138,485,000
Property and equipment, net	103,989,000	108,829,000
Total assets	299,777,000	299,190,000
Accounts payable and accrued expenses	61,759,000	66,443,000
Notes payable, current	12,370,000	12,866,000
Total current liabilities	198,243,000	204,827,000
Total liabilities	233,974,000	240,290,000
A G R E E [Member]
Subsidiary, Sale of Stock [Line Items]
Cash and cash equivalents	1,285,000	1,080,000
Restricted cash	859,000	697,000
Accounts receivable	204,000	247,000
Inventories	59,000	50,000
Property and equipment, net - current	89,114,000	88,525,000
Prepaid expenses and other current assets	351,000	392,000
Total current assets	91,872,000	90,991,000
Property and equipment, net
Total assets	91,872,000	90,991,000
Accounts payable and accrued expenses	2,985,000	3,099,000
Notes payable, current	68,420,000	67,262,000
Total current liabilities	71,405,000	70,361,000
Total liabilities	71,405,000	70,361,000
Net assets of discontinued operations	$ 20,467,000	$ 20,630,000

ASSETS HELD FOR SALE AND DISC_4

ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Subsidiary, Sale of Stock [Line Items]
Cost of revenue, hotel operations	$ 25,423,000	$ 26,458,000
Gross profit	19,509,000	2,485,000
General and administrative	13,380,000	21,571,000
Total operating expenses	19,112,000	32,348,000
Loss from operations	397,000	(29,863,000)
Interest expense	(4,900,000)	(12,100,000)
Net loss from discontinued operations	(1,801,000)	(3,223,000)
A G R E E [Member]
Subsidiary, Sale of Stock [Line Items]
Revenue, hotel and real estate operations	3,006,000	2,243,000
Cost of revenue, hotel operations	2,817,000	2,688,000
Gross profit	189,000	(445,000)
General and administrative	407,000	1,110,000
Total operating expenses	407,000	1,110,000
Loss from operations	(218,000)	(1,555,000)
Interest expense	1,583,000	1,668,000
Net loss from discontinued operations	$ (1,801,000)	$ (3,223,000)

ASSETS HELD FOR SALE AND DISC_5

ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (Details 2) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash flows from operating activities:
Net loss	$ 3,717,000	$ (48,645,000)
Adjustments to reconcile net loss to net cash provided by operating activities:
Amortization of debt discount	3,653,000	10,302,000
Changes in operating assets and liabilities:
Accounts receivable	(995,000)	5,030,000
Inventories	775,000	1,936,000
Prepaid expenses and other current assets	1,041,000	(687,000)
Accounts payable and accrued expenses	(4,385,000)	(3,801,000)
Net cash used in operating activities	(10,216,000)	7,703,000
Cash flows from investing activities:
Purchase of property and equipment	(882,000)	(4,308,000)
Net cash used in investing activities	(1,730,000)	(2,767,000)
Cash flows from financing activities:
Proceeds from notes payable	2,311,000	2,500,000
Net cash provided by financing activities	13,041,000	(8,097,000)
A G R E E [Member]
Cash flows from operating activities:
Net loss	(1,801,000)	(3,223,000)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization		838,000
Amortization of debt discount	101,000	98,000
Changes in operating assets and liabilities:
Accounts receivable	(43,000)	(114,000)
Inventories	9,000	12,000
Prepaid expenses and other current assets	(41,000)	32,000
Accounts payable and accrued expenses	(113,000)	(429,000)
Net cash used in operating activities	(1,738,000)	(2,646,000)
Cash flows from investing activities:
Purchase of property and equipment	(589,000)	(2,713,000)
Net cash used in investing activities	(589,000)	(2,713,000)
Cash flows from financing activities:
Proceeds from notes payable	1,056,000	2,498,000
Cash contributions from parent	1,639,000	81,000
Net cash provided by financing activities	2,695,000	2,579,000
Net increase (decrease) in cash and cash equivalents and restricted cash	368,000	(2,780,000)
Cash and cash equivalents and restricted cash at beginning of period	1,776,000	5,381,000
Cash and cash equivalents and restricted cash at end of period	2,144,000	2,601,000
Supplemental disclosures of cash flow information:
Cash paid during the period for interest	$ 1,583,000	$ 1,668,000

REVENUE DISAGGREGATION (Details

REVENUE DISAGGREGATION (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Total revenue	$ 44,932,000	$ 28,943,000
Transferred at Point in Time [Member]
Total revenue	16,889,000	17,931,000
Revenue From Contracts With Customer [Member]
Total revenue	35,833,000	33,882,000
Radio Frequency Microwave Filters [Member]
Total revenue	2,091,000	1,792,000
Power Supply Units And Systems [Member]
Total revenue	3,485,000	3,990,000
Healthcare Diagnostic Systems [Member]
Total revenue	531,000	1,137,000
Defense Systems [Member]
Total revenue	4,691,000	2,665,000
Digital Assets Mining [Member]
Total revenue	11,447,000	7,347,000
Crane Rental [Member]
Total revenue	12,918,000	12,646,000
Other [Member]
Total revenue	670,000	922,000
Revenues From Contract With Customer [Member]
Total revenue	35,833,000	33,882,000
Revenue Lending And Trading Activities [Member]
Total revenue	9,099,000	(4,939,000)
Total [Member]
Total revenue	44,932,000	28,943,000
Transferred over Time [Member]
Total revenue	18,944,000	15,951,000
Karaoke Machines And Rleated Consumer Goods [Member]
Total revenue		3,383,000
Revenue from Contract with Customer Benchmark [Member]
Total revenue	35,833,000	33,882,000
North America [Member]
Total revenue	28,218,000	27,392,000
North America [Member] | Revenue Lending And Trading Activities [Member]
Total revenue	9,099,000	(4,939,000)
Europe [Member]
Total revenue	2,554,000	2,470,000
Middle East [Member]
Total revenue	5,061,000	4,020,000
GIGA [Member]
Total revenue	9,573,000	8,708,000
GIGA [Member] | Transferred at Point in Time [Member]
Total revenue	4,762,000	5,406,000
GIGA [Member] | Transferred over Time [Member]
Total revenue	4,811,000	3,302,000
GIGA [Member] | Revenue From Contracts With Customer [Member]
Total revenue	9,573,000	8,708,000
GIGA [Member] | Radio Frequency Microwave Filters [Member]
Total revenue	2,091,000	1,792,000
GIGA [Member] | Power Supply Units And Systems [Member]
Total revenue	2,260,000	3,114,000
GIGA [Member] | Healthcare Diagnostic Systems [Member]
Total revenue	531,000	1,137,000
GIGA [Member] | Defense Systems [Member]
Total revenue	4,691,000	2,665,000
GIGA [Member] | Digital Assets Mining [Member]
Total revenue
GIGA [Member] | Crane Rental [Member]
Total revenue
GIGA [Member] | Other [Member]
Total revenue
GIGA [Member] | Revenuefromcontractswithcustomers [Member]
Total revenue	9,573,000	8,708,000
GIGA [Member] | Revenue Lending And Trading Activities [Member]
Total revenue
GIGA [Member] | Total [Member]
Total revenue	9,573,000	8,708,000
GIGA [Member] | Karaoke Machines And Rleated Consumer Goods [Member]
Total revenue
GIGA [Member] | Revenue from Contract with Customer Benchmark [Member]
Total revenue	9,573,000	8,708,000
GIGA [Member] | North America [Member]
Total revenue	2,065,000	2,334,000
GIGA [Member] | North America [Member] | Revenue Lending And Trading Activities [Member]
Total revenue
GIGA [Member] | Europe [Member]
Total revenue	2,511,000	2,441,000
GIGA [Member] | Middle East [Member]
Total revenue	4,997,000	3,933,000
Turn On Green [Member]
Total revenue	1,225,000	876,000
Turn On Green [Member] | Transferred at Point in Time [Member]
Total revenue	10,000	873,000
Turn On Green [Member] | Transferred over Time [Member]
Total revenue	1,215,000	3,000
Turn On Green [Member] | Revenue From Contracts With Customer [Member]
Total revenue	1,225,000	876,000
Turn On Green [Member] | Radio Frequency Microwave Filters [Member]
Total revenue
Turn On Green [Member] | Power Supply Units And Systems [Member]
Total revenue	1,225,000	876,000
Turn On Green [Member] | Healthcare Diagnostic Systems [Member]
Total revenue
Turn On Green [Member] | Defense Systems [Member]
Total revenue
Turn On Green [Member] | Digital Assets Mining [Member]
Total revenue
Turn On Green [Member] | Crane Rental [Member]
Total revenue
Turn On Green [Member] | Other [Member]
Total revenue
Turn On Green [Member] | Revenues From Contract With Customer [Member]
Total revenue	1,225,000	876,000
Turn On Green [Member] | Revenue Lending And Trading Activities [Member]
Total revenue
Turn On Green [Member] | Total [Member]
Total revenue	1,225,000	876,000
Turn On Green [Member] | Karaoke Machines And Rleated Consumer Goods [Member]
Total revenue
Turn On Green [Member] | Revenue from Contract with Customer Benchmark [Member]
Total revenue	1,225,000	876,000
Turn On Green [Member] | North America [Member]
Total revenue	1,157,000	785,000
Turn On Green [Member] | North America [Member] | Revenue Lending And Trading Activities [Member]
Total revenue
Turn On Green [Member] | Europe [Member]
Total revenue	4,000	4,000
Turn On Green [Member] | Middle East [Member]
Total revenue	64,000	87,000
Fintech [Member]
Total revenue	9,099,000	(4,939,000)
Fintech [Member] | Transferred at Point in Time [Member]
Total revenue
Fintech [Member] | Transferred over Time [Member]
Total revenue
Fintech [Member] | Revenue From Contracts With Customer [Member]
Total revenue
Fintech [Member] | Radio Frequency Microwave Filters [Member]
Total revenue
Fintech [Member] | Power Supply Units And Systems [Member]
Total revenue
Fintech [Member] | Healthcare Diagnostic Systems [Member]
Total revenue
Fintech [Member] | Defense Systems [Member]
Total revenue
Fintech [Member] | Digital Assets Mining [Member]
Total revenue
Fintech [Member] | Crane Rental [Member]
Total revenue
Fintech [Member] | Other [Member]
Total revenue
Fintech [Member] | Revenues From Contract With Customer [Member]
Total revenue
Fintech [Member] | Revenue Lending And Trading Activities [Member]
Total revenue	9,099,000	(4,939,000)
Fintech [Member] | Total [Member]
Total revenue	9,099,000	(4,939,000)
Fintech [Member] | Karaoke Machines And Rleated Consumer Goods [Member]
Total revenue
Fintech [Member] | Revenue from Contract with Customer Benchmark [Member]
Total revenue
Fintech [Member] | North America [Member]
Total revenue
Fintech [Member] | North America [Member] | Revenue Lending And Trading Activities [Member]
Total revenue	9,099,000	(4,939,000)
Fintech [Member] | Europe [Member]
Total revenue
Fintech [Member] | Middle East [Member]
Total revenue
Sentinum [Member]
Total revenue	11,749,000	7,805,000
Sentinum [Member] | Transferred at Point in Time [Member]
Total revenue	11,749,000	7,805,000
Sentinum [Member] | Revenue From Contracts With Customer [Member]
Total revenue	11,749,000	7,805,000
Sentinum [Member] | Radio Frequency Microwave Filters [Member]
Total revenue
Sentinum [Member] | Power Supply Units And Systems [Member]
Total revenue
Sentinum [Member] | Healthcare Diagnostic Systems [Member]
Total revenue
Sentinum [Member] | Defense Systems [Member]
Total revenue
Sentinum [Member] | Digital Assets Mining [Member]
Total revenue	11,447,000	7,347,000
Sentinum [Member] | Crane Rental [Member]
Total revenue
Sentinum [Member] | Other [Member]
Total revenue	302,000	458,000
Sentinum [Member] | Revenues From Contract With Customer [Member]
Total revenue	11,749,000	7,805,000
Sentinum [Member] | Revenue Lending And Trading Activities [Member]
Total revenue
Sentinum [Member] | Total [Member]
Total revenue	11,749,000	7,805,000
Sentinum [Member] | Transferred over Time [Member]
Total revenue
Sentinum [Member] | Karaoke Machines And Rleated Consumer Goods [Member]
Total revenue
Sentinum [Member] | Revenue from Contract with Customer Benchmark [Member]
Total revenue	11,749,000	7,805,000
Sentinum [Member] | North America [Member]
Total revenue	11,749,000	7,805,000
Sentinum [Member] | North America [Member] | Revenue Lending And Trading Activities [Member]
Total revenue
Sentinum [Member] | Europe [Member]
Total revenue
Sentinum [Member] | Middle East [Member]
Total revenue
Energy [Member]
Total revenue	12,957,000	13,110,000
Energy [Member] | Transferred at Point in Time [Member]
Total revenue	39,000	464,000
Energy [Member] | Revenue From Contracts With Customer [Member]
Total revenue	12,957,000	13,110,000
Energy [Member] | Radio Frequency Microwave Filters [Member]
Total revenue
Energy [Member] | Power Supply Units And Systems [Member]
Total revenue
Energy [Member] | Healthcare Diagnostic Systems [Member]
Total revenue
Energy [Member] | Defense Systems [Member]
Total revenue
Energy [Member] | Digital Assets Mining [Member]
Total revenue
Energy [Member] | Crane Rental [Member]
Total revenue	12,918,000	12,646,000
Energy [Member] | Other [Member]
Total revenue	39,000	464,000
Energy [Member] | Revenues From Contract With Customer [Member]
Total revenue	12,957,000	13,110,000
Energy [Member] | Revenue Lending And Trading Activities [Member]
Total revenue
Energy [Member] | Total [Member]
Total revenue	12,957,000	13,110,000
Energy [Member] | Transferred over Time [Member]
Total revenue	12,918,000	12,646,000
Energy [Member] | Karaoke Machines And Rleated Consumer Goods [Member]
Total revenue
Energy [Member] | Revenue from Contract with Customer Benchmark [Member]
Total revenue	12,957,000	13,110,000
Energy [Member] | North America [Member]
Total revenue	12,918,000	13,085,000
Energy [Member] | North America [Member] | Revenue Lending And Trading Activities [Member]
Total revenue
Energy [Member] | Europe [Member]
Total revenue	39,000	25,000
Energy [Member] | Middle East [Member]
Total revenue
ROI [Member]
Total revenue	28,000
ROI [Member] | Transferred at Point in Time [Member]
Total revenue	28,000
ROI [Member] | Revenue From Contracts With Customer [Member]
Total revenue	28,000
ROI [Member] | Radio Frequency Microwave Filters [Member]
Total revenue
ROI [Member] | Power Supply Units And Systems [Member]
Total revenue
ROI [Member] | Healthcare Diagnostic Systems [Member]
Total revenue
ROI [Member] | Defense Systems [Member]
Total revenue
ROI [Member] | Digital Assets Mining [Member]
Total revenue
ROI [Member] | Crane Rental [Member]
Total revenue
ROI [Member] | Other [Member]
Total revenue	28,000
ROI [Member] | Revenues From Contract With Customer [Member]
Total revenue	28,000
ROI [Member] | Revenue Lending And Trading Activities [Member]
Total revenue
ROI [Member] | Total [Member]
Total revenue	28,000
ROI [Member] | Transferred over Time [Member]
Total revenue
ROI [Member] | Revenue from Contract with Customer Benchmark [Member]
Total revenue	28,000
ROI [Member] | North America [Member]
Total revenue	28,000
ROI [Member] | North America [Member] | Revenue Lending And Trading Activities [Member]
Total revenue
ROI [Member] | Europe [Member]
Total revenue
ROI [Member] | Middle East [Member]
Total revenue
Holding Company [Member]
Total revenue	301,000
Holding Company [Member] | Transferred at Point in Time [Member]
Total revenue	301,000
Holding Company [Member] | Revenue From Contracts With Customer [Member]
Total revenue	301,000
Holding Company [Member] | Radio Frequency Microwave Filters [Member]
Total revenue
Holding Company [Member] | Power Supply Units And Systems [Member]
Total revenue
Holding Company [Member] | Healthcare Diagnostic Systems [Member]
Total revenue
Holding Company [Member] | Defense Systems [Member]
Total revenue
Holding Company [Member] | Digital Assets Mining [Member]
Total revenue
Holding Company [Member] | Crane Rental [Member]
Total revenue
Holding Company [Member] | Other [Member]
Total revenue	301,000
Holding Company [Member] | Revenues From Contract With Customer [Member]
Total revenue	301,000
Holding Company [Member] | Revenue Lending And Trading Activities [Member]
Total revenue
Holding Company [Member] | Total [Member]
Total revenue	301,000
Holding Company [Member] | Transferred over Time [Member]
Total revenue
Holding Company [Member] | Revenue from Contract with Customer Benchmark [Member]
Total revenue	301,000
Holding Company [Member] | North America [Member]
Total revenue	301,000
Holding Company [Member] | North America [Member] | Revenue Lending And Trading Activities [Member]
Total revenue
Holding Company [Member] | Europe [Member]
Total revenue
Holding Company [Member] | Middle East [Member]
Total revenue
SMC [Member]
Total revenue		3,383,000
SMC [Member] | Transferred at Point in Time [Member]
Total revenue		3,383,000
SMC [Member] | Revenue From Contracts With Customer [Member]
Total revenue		3,383,000
SMC [Member] | Radio Frequency Microwave Filters [Member]
Total revenue
SMC [Member] | Power Supply Units And Systems [Member]
Total revenue
SMC [Member] | Healthcare Diagnostic Systems [Member]
Total revenue
SMC [Member] | Defense Systems [Member]
Total revenue
SMC [Member] | Digital Assets Mining [Member]
Total revenue
SMC [Member] | Crane Rental [Member]
Total revenue
SMC [Member] | Other [Member]
Total revenue
SMC [Member] | Revenues From Contract With Customer [Member]
Total revenue		3,383,000
SMC [Member] | Revenue Lending And Trading Activities [Member]
Total revenue
SMC [Member] | Total [Member]
Total revenue		3,383,000
SMC [Member] | Transferred over Time [Member]
Total revenue
SMC [Member] | Karaoke Machines And Rleated Consumer Goods [Member]
Total revenue		3,383,000
SMC [Member] | Revenue from Contract with Customer Benchmark [Member]
Total revenue		3,383,000
SMC [Member] | North America [Member]
Total revenue		3,383,000
SMC [Member] | North America [Member] | Revenue Lending And Trading Activities [Member]
Total revenue
SMC [Member] | Europe [Member]
Total revenue
SMC [Member] | Middle East [Member]
Total revenue

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Fair Value, Inputs, Level 3 [Member] | Warrant And Embedded Conversion Feature Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value	$ 715,000	$ 1,742,000	$ 3,186,000	$ 2,967,000
Fair Value, Inputs, Level 3 [Member] | Convertible promissory notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value	21,180,000	22,485,000	$ 12,776,000	$ 10,571,000
Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	10,988,000	2,906,000
Total liabilities measured at fair value	21,895,000	24,227,000
Fair Value, Recurring [Member] | Warrant And Embedded Conversion Feature Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value	715,000	1,742,000
Fair Value, Recurring [Member] | Convertible promissory notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value	21,180,000	22,485,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	10,988,000	2,906,000
Total liabilities measured at fair value
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Warrant And Embedded Conversion Feature Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Convertible promissory notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value
Total liabilities measured at fair value
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Warrant And Embedded Conversion Feature Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Convertible promissory notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value
Total liabilities measured at fair value	21,895,000	24,227,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Warrant And Embedded Conversion Feature Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value	715,000	1,742,000
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Convertible promissory notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities measured at fair value	21,180,000	22,485,000
Alzamend Neuro Inc [Member] | Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	768,000	679,000
Alzamend Neuro Inc [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	768,000	679,000
Alzamend Neuro Inc [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value
Alzamend Neuro Inc [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value
Marketable Equity Securities [Member] | Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	9,426,000	27,000
Marketable Equity Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	9,426,000	27,000
Marketable Equity Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value
Marketable Equity Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value
Cash And Marketable Securities Held In Trust [Member] | Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	794,000	2,200,000
Cash And Marketable Securities Held In Trust [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value	794,000	2,200,000
Cash And Marketable Securities Held In Trust [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value
Cash And Marketable Securities Held In Trust [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets measured at fair value

FAIR VALUE OF FINANCIAL INSTR_4

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details 1) - Fair Value, Inputs, Level 3 [Member] - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Warrant And Embedded Conversion Feature Liabilities [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Balance at beginning of period	$ 1,742,000	$ 2,967,000
Fair Value Adjustments	(1,027,000)	(1,311,000)
Purchases, Sales and Settlements		1,530,000
Transfer in and/or out of Level 3
Balance at end of period	715,000	3,186,000
Convertible promissory notes [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Balance at beginning of period	22,485,000	10,571,000
Fair Value Adjustments
Purchases, Sales and Settlements	770,000	2,205,000
Transfer in and/or out of Level 3	(2,075,000)
Balance at end of period	$ 21,180,000	12,776,000
Series E, F and G preferred stock liabilities [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Fair Value Adjustments
Purchases, Sales and Settlements		8,500,000
Transfer in and/or out of Level 3
Balance at end of period		$ 8,500,000

FAIR VALUE OF FINANCIAL INSTR_5

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Equity investments in other securities	$ 20,600,000		$ 21,800,000
Equity method investment, other than temporary impairment	0	$ 11,600,000
Prior year adjustments	$ 9,600,000

MARKETABLE EQUITY SECURITIES (D

MARKETABLE EQUITY SECURITIES (Details) - Common Stock [Member] - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Schedule of Investments [Line Items]
Cost	$ 5,581,000	$ 5,119,000
Gross unrealized gains	8,910,000	12,000
Gross unrealized losses	(5,065,000)	(5,104,000)
Fair value	$ 9,426,000	$ 27,000

DIGITAL ASSETS (Details)

DIGITAL ASSETS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Digital Assets [Member]
Property, Plant and Equipment [Line Items]
Revenues	$ 8,862,000	$ 7,347,000
Sentinum Mining Equipment Hosted At Third Party Facilities [Member]
Property, Plant and Equipment [Line Items]
Revenues	2,585,000
Mined Digital Assets At Sentinum Owned And Operated Facilities [Member]
Property, Plant and Equipment [Line Items]
Revenues	$ 11,447,000	$ 7,347,000

DIGITAL ASSETS (Details 1)

DIGITAL ASSETS (Details 1) - Digital Assets [Member] - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Property, Plant and Equipment [Line Items]
Beginning balance	$ 546,000	$ 554,000
Additions of mined digital assets	8,862,000	7,347,000
Sale of digital assets	(8,000)	(139,000)
Sale of digital assets	(8,634,000)	(7,780,000)
Payment of notes payable with digital assets	(506,000)
Payment of interest payable with digital assets	(142,000)
Realized gain on sale of digital assets	738,000	250,000
Unrealized gain on digital assets	43,000
Ending balance	$ 899,000	$ 232,000

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 140,648,000	$ 139,782,000
Accumulated depreciation and amortization	(36,659,000)	(30,953,000)
Property, Plant and Equipment, Net	103,989,000	108,829,000
Building and Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	16,161,000	15,752,000
Digital Assets Mining Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	50,640,000	50,640,000
Crane Rental Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	34,228,000	34,469,000
Computer Software, Intangible Asset [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	14,885,000	14,335,000
Aircraft [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	15,983,000	15,983,000
Other Property And Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 8,751,000	$ 8,603,000

PROPERTY AND EQUIPMENT, NET (_2

PROPERTY AND EQUIPMENT, NET (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 5,778,000	$ 5,072,000

INTANGIBLE ASSETS, NET (Details

INTANGIBLE ASSETS, NET (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 7,007,000	$ 7,187,000
Accumulated amortization	(1,998,000)	(1,910,000)
Total definite-lived intangible assets	5,009,000	5,277,000
Intangible assets, net	5,482,000	5,754,000
Developed Technology [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 1,807,000	1,949,000
Developed Technology [Member] | Minimum [Member]
Indefinite-Lived Intangible Assets [Line Items]
Useful Life	3 years
Developed Technology [Member] | Maximum [Member]
Indefinite-Lived Intangible Assets [Line Items]
Useful Life	8 years
Customer Lists [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 3,567,000	3,596,000
Customer Lists [Member] | Minimum [Member]
Indefinite-Lived Intangible Assets [Line Items]
Useful Life	8 years
Customer Lists [Member] | Maximum [Member]
Indefinite-Lived Intangible Assets [Line Items]
Useful Life	10 years
Trade Names [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 1,030,000	1,030,000
Trade Names [Member] | Minimum [Member]
Indefinite-Lived Intangible Assets [Line Items]
Useful Life	5 years
Trade Names [Member] | Maximum [Member]
Indefinite-Lived Intangible Assets [Line Items]
Useful Life	10 years
Domain Name And Other Intangible Assets [Member]
Indefinite-Lived Intangible Assets [Line Items]
Useful Life	5 years
Intangible assets, gross	$ 603,000	612,000
Trademarks and Trade Names [Member]
Indefinite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 473,000	$ 477,000

INTANGIBLE ASSETS, NET (Detai_2

INTANGIBLE ASSETS, NET (Details 2)	Mar. 31, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2024 (remainder)	$ 628,000
2025	704,000
2026	704,000
2027	704,000
2028	693,000
2028	473,000
Thereafter	1,103,000
Finite-Lived Intangible Assets, Net	$ 5,009,000

INTANGIBLE ASSETS, NET (Detai_3

INTANGIBLE ASSETS, NET (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 157,000	$ 253,000
Estimated useful lives description	intangible assets subject to amortization have an average remaining useful life of 9.5 years.

GOODWILL (Details)

GOODWILL (Details)	3 Months Ended
	Mar. 31, 2024 USD ($)
Disclosure Goodwill Abstract
Beginning Balance	$ 6,088,000
Effect of exchange rate changes	(78,000)
Ending Balance	$ 6,010,000

INVESTMENTS - RELATED PARTIES (

INVESTMENTS - RELATED PARTIES (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Investments Related Parties
Interest Rate	8%
Due date	Dec. 31, 2024
Investment in promissory note of Ault & Company		$ 2,500,000
Accrued interest receivable Ault & Company		568,000
Other - Alzamend		900,000
Total investment in promissory notes and other, related parties		$ 3,968,000

INVESTMENTS - RELATED PARTIES_2

INVESTMENTS - RELATED PARTIES (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Investments Related Parties
Interest income, related party		$ 50,000

INVESTMENTS - RELATED PARTIES_3

INVESTMENTS - RELATED PARTIES (Details 2) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Fair value	$ 9,400,000
Common Stock [Member]
Cost	24,694,000	$ 24,688,000
Gross unrealized losses	(23,926,000)	(24,009,000)
Fair value	$ 768,000	$ 679,000

INVESTMENTS - RELATED PARTIES_4

INVESTMENTS - RELATED PARTIES (Details 3) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Investments Related Parties
Beginning Balance	$ 679,000	$ 6,449,000
Investment in common stock of Alzamend	5,000	5,000
Unrealized loss in common stock of Alzamend	84,000	(1,598,000)
Ending Balance	$ 768,000	$ 4,856,000

INVESTMENTS - RELATED PARTIES_5

INVESTMENTS - RELATED PARTIES (Details 4) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Investments Related Parties
Investment in Alzamend preferred stock	$ 2,000,000
Total investment in other investments securities, related party	$ 2,000,000

INVESTMENTS _ RELATED PARTIES_2

INVESTMENTS – RELATED PARTIES (Details Narrative)	3 Months Ended
	Mar. 31, 2024 USD ($)
Messrs Ault [Member]
Defined Benefit Plan Disclosure [Line Items]
Related party payment	$ 50,000
Nisser [Member]
Defined Benefit Plan Disclosure [Line Items]
Related party payment	$ 50,000

EQUITY METHOD INVESTMENTS (Deta

EQUITY METHOD INVESTMENTS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Restructuring Cost and Reserve [Line Items]
Loss from investment in unconsolidated entity	$ (667,000)
SMC Acquisition [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance	1,957,000
Loss from investment in unconsolidated entity	(667,000)
Ending balance	$ 1,290,000

EQUITY METHOD INVESTMENTS (De_2

EQUITY METHOD INVESTMENTS (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Restructuring Cost and Reserve [Line Items]
Gross profit	$ 19,509,000	$ 2,485,000
Loss from operations	11,762,000	(45,606,000)
Net loss	3,717,000	$ (48,645,000)
SMC [Member]
Restructuring Cost and Reserve [Line Items]
Revenue	2,426,000
Gross profit	502,000
Loss from operations	(2,287,000)
Net loss	$ (2,368,000)

EQUITY METHOD INVESTMENTS (De_3

EQUITY METHOD INVESTMENTS (Details 2) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Current assets	$ 144,768,000	$ 138,485,000
Current liabilities	198,243,000	204,827,000
SMC [Member]
Restructuring Cost and Reserve [Line Items]
Current assets	15,532,000	23,206,000
Non-current assets	4,372,000	4,509,000
Current liabilities	10,645,000	16,209,000
Non-current liabilities	$ 4,029,000	$ 3,928,000

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accounts payable	$ 25,517,000	$ 32,592,000
Accrued payroll and payroll taxes	10,520,000	9,779,000
Financial instrument liabilities	560,000	832,000
Interest payable	4,534,000	4,197,000
Accrued legal	2,399,000	2,340,000
Contract liabilities	1,820,000	1,621,000
Other accrued expenses	16,409,000	15,082,000
Total	$ 61,759,000	$ 66,443,000

DIVIDEND PAYABLE IN TURNONGRE_2

DIVIDEND PAYABLE IN TURNONGREEN COMMON STOCK (Details Narrative)	3 Months Ended
	Mar. 31, 2024 USD ($) shares
Dividend Payable In Turnongreen Common Stock
Dividend payable shares	25,000,000
Shares purchased	25,000,000
Non-controlling interest | $	$ 4,900,000

ROI TRANSFERS OF WHITE RIVER _2

ROI TRANSFERS OF WHITE RIVER COMMON STOCK (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Feb. 14, 2024	Mar. 31, 2024
Roi Transfers Of White River Common Stock
Ault lending transfer description	ROI transferred 2.5 million shares of White River common stock with a carryover basis of $0.5 million at the date of transfer to Ault Lending.
Shares held in employee trust, shares		2,500,000
Investment owned, fair value		$ 9,400,000
Unrealized gain		$ 8,900,000

REDEEMABLE NONCONTROLLING INT_3

REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF SUBSIDIARY LIABILITY (Details)	3 Months Ended
	Mar. 31, 2024 USD ($)
Redeemable Noncontrolling Interests In Equity Of Subsidiary Liability
Redeemable noncontrolling interests at beginning	$ 2,224,000
Redemption of ADRT common stock	(1,463,000)
Remeasurement of carrying value to redemption value	23,000
Redeemable noncontrolling interests at ending	$ 784,000

REDEEMABLE NONCONTROLLING INT_4

REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF SUBSIDIARY LIABILITY (Details Narrative)	3 Months Ended
	Mar. 31, 2024 USD ($)
Redeemable Noncontrolling Interests In Equity Of Subsidiary Liability
Redeemable noncontrolling interests in equity of subsidiaries	$ 800,000
Stock redeemed during the period, value	$ 1,400,000

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Total notes payable	$ 30,012,000	$ 31,107,000
Unamortized debt discounts	(328,000)	(83,000)
Total notes payable, net	29,684,000	31,024,000
Less: current portion	(12,370,000)	(12,866,000)
Notes payable - long-term portion	$ 17,314,000	18,158,000
Circle 8 Revolving Credit Facility [Member]
Short-Term Debt [Line Items]
Collateral	Circle 8 cranes with a book value of $30.7 million
Interest rate	8.40%
Due date	Dec. 16, 2025
Total notes payable	$ 15,467,000	15,907,000
Promissory Note 16 Percent [Member]
Short-Term Debt [Line Items]
Interest rate	16%
Due date	Jun. 15, 2024
Total notes payable	$ 4,072,000	2,572,000
Circle 8 equipment financing notes [Member]
Short-Term Debt [Line Items]
Collateral	Circle 8 equipment with a book value of $3.8 million
Interest rate	6.60%
Total notes payable	$ 4,739,000	5,629,000
Circle 8 equipment financing notes [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Due date	Apr. 15, 2024
Circle 8 equipment financing notes [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Due date	Nov. 15, 2026
Secured Promissory Notes 8 Percent [Member]
Short-Term Debt [Line Items]
Interest rate	8%
Total notes payable		950,000
Shortrm Bank Credit Facilities [Member]
Short-Term Debt [Line Items]
Interest rate	6.80%
Total notes payable	$ 942,000	1,464,000
Sentinum Note Payable [Member]
Short-Term Debt [Line Items]
Interest rate	12.50%
Total notes payable		1,067,000
R O I Promissory Note [Member]
Short-Term Debt [Line Items]
Interest rate	18%
Due date	Apr. 30, 2024
Total notes payable	$ 2,094,000
Other [Member]
Short-Term Debt [Line Items]
Total notes payable	$ 2,698,000	$ 3,518,000

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1)	Mar. 31, 2024 USD ($)
Debt Disclosure [Abstract]
2024 (remainder)	$ 12,370,000
2025	17,241,000
2026	379,000
2027	11,000
2028	11,000
Total	$ 30,012,000

NOTES PAYABLE (Details 2)

NOTES PAYABLE (Details 2) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Debt Disclosure [Abstract]
Contractual interest expense	$ 1,263,000	$ 1,097,000
Forbearance fees	1,500,000	603,000
Amortization of debt discount	2,137,000	10,400,000
Total interest expense	$ 4,900,000	$ 12,100,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended
	Feb. 09, 2024	May 16, 2024	Apr. 29, 2024	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Convertible notes payable				$ 9,453,000		$ 9,453,000
Net proceeds from notes payable				$ 2,311,000	$ 2,500,000
R O I 15 Percentage Term Note [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Convertible notes payable	$ 1,770,000
Interest rate	15%
Net proceeds from notes payable	$ 1,750,000
Principal amount	$ 2,100,000
Interest rate, increase	18%
Maturity date	Apr. 30, 2024
Subsequent Event 15 Percentage Term Note [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Convertible notes payable		$ 500,000	$ 1,700,000
Interest rate		15%	15%
Net proceeds from notes payable			$ 1,600,000
Maturity date		Jun. 15, 2024	May 17, 2024

NOTES PAYABLE, RELATED PARTY (D

NOTES PAYABLE, RELATED PARTY (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Notes payable, related party	$ 293,000		$ 2,375,000
Interest expense, related party	$ 16,000
Notes From Officers Ault Alliance [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest rate	18%
Notes payable, related party			98,000
Notes from officers turn on green [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest rate	14%
Notes payable, related party	$ 51,000		51,000
Notes from board member ROI [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest rate	18%
Notes payable, related party			90,000
Ault and company advances [Member]
Defined Benefit Plan Disclosure [Line Items]
Notes payable, related party	$ 65,000		1,909,000
Advances from officers GIGA [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest rate	8%
Notes payable, related party	$ 53,000		52,000
Other Related Party Advances [Member]
Defined Benefit Plan Disclosure [Line Items]
Notes payable, related party	$ 124,000		$ 175,000

CONVERTIBLE NOTES (Details)

CONVERTIBLE NOTES (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Total convertible notes payable	$ 154,000	$ 910,000
Fair value of embedded options and derivatives	21,334,000	23,395,000
Less: unamortized debt discounts	(750,000)	(2,179,000)
Total convertible notes payable, net of financing cost, long term	20,584,000	21,216,000
Less: current portion	(11,131,000)	(11,763,000)
Convertible Notes Payable Net of Financing Cost Long Term	$ 9,453,000	9,453,000
Convertible Promissory Note [Member]
Debt Instrument [Line Items]
Conversion price per share	$ 0.35
Interest rate on convertible note	6%
Due date	Jun. 12, 2024
Total convertible notes payable	$ 2,000,000
Convertible Promissory Note 1 [Member]
Debt Instrument [Line Items]
Due date	Sep. 28, 2024
Total convertible notes payable	$ 643,000	1,673,000
AVLP Convertible Promissory Notes [Member]
Debt Instrument [Line Items]
Conversion price per share	$ 0.35
Interest rate on convertible note	7%
Due date	Aug. 22, 2025
Total convertible notes payable	$ 9,911,000	9,911,000
GIGA Senior Secured Convertible Notes [Member]
Debt Instrument [Line Items]
Conversion price per share	$ 0.25
Interest rate on convertible note	18%
Due date	Oct. 11, 2024
Total convertible notes payable	$ 4,381,000	4,388,000
ROI Senior Secured Convertible Note [Member]
Debt Instrument [Line Items]
Conversion price per share	$ 0.11
Due date	Apr. 27, 2024
Total convertible notes payable	$ 4,245,000	$ 6,513,000

CONVERTIBLE NOTES (Details 1)

CONVERTIBLE NOTES (Details 1)	Mar. 31, 2024 USD ($)
Debt Instrument [Line Items]
2024	$ 12,370,000
2025	17,241,000
Convertible notes payable	30,012,000
Convertible Debt [Member]
Debt Instrument [Line Items]
2024	11,269,000
2025	9,911,000
Convertible notes payable	$ 21,180,000

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details 2)	3 Months Ended	5 Months Ended	12 Months Ended
	Mar. 31, 2024	Sep. 30, 2023	Dec. 31, 2022
Convertible Notes
Contractual term in years		1 year	2 years 8 months 12 days
Volatility	75%	111%	82%
Dividend yield	0%	0%	0%
Risk-free interest rate	4.80%	3.50%	4%

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details 3)	3 Months Ended
	Mar. 31, 2024 USD ($)
Convertible Notes
Beginning balance	$ 910,000
Change in fair value	(756,000)
Ending balance	$ 154,000

CONVERTIBLE NOTES (Details Narr

CONVERTIBLE NOTES (Details Narrative) - USD ($)		3 Months Ended
	Mar. 11, 2024	Mar. 31, 2024	Mar. 31, 2023
Debt Instrument [Line Items]
Gain on extinguishment of debt		$ 1,405,000	$ (63,000)
Senior Secured Convertible Notes [Member]
Debt Instrument [Line Items]
Converted amount		2,300,000
Converted amount		900,000
Gain on extinguishment of debt		$ 1,400,000
Convertible promissory notes [Member] | Investor [Member]
Debt Instrument [Line Items]
Sale of stock amount	$ 2,000,000
Debt instrument, interest rate during period	6%
Gross proceeds from issuance or sale of equity	$ 1,800,000
Debt instrument, maturity date	Sep. 12, 2024
Common stock convertible conversion price	$ 0.35

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Accrued contingent loss	$ 2,400,000	$ 2,300,000

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - At The Market Issuance Sales Agreement [Member]	3 Months Ended
	Mar. 31, 2024 USD ($) shares
Series C Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sold an aggregate shares	2,000
Number of shares agreed to purchase	600,000
Number of shares agreed to purchase, value | $	$ 2,000,000
Common Stock [Member] | Issuances 2023 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sold an aggregate shares	25,600,000
Proceeds from issuance of common stock | $	$ 14,600,000

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, Percent	0.40%	0.60%
Income tax provision	$ 44,000,000	$ 300,000
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		21%

NET LOSS PER SHARE (Details)

NET LOSS PER SHARE (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Numerator:
Net income (loss) from continuing operations	$ 11,762,000	$ (45,606,000)
Less: net income (loss) attributable to non-controlling interest, continuing operations	(6,244,000)	183,000
Less: Preferred stock dividends	(1,260,000)	(229,000)
Numerator for basic EPS - Net income (loss) from continuing operations attributable to Ault Alliance, Inc.	4,258,000	(45,652,000)
Numerator for basic EPS - Net loss from discontinued operations attributable to Ault Alliance, Inc.	(1,801,000)	(3,223,000)
Effect of dilutive securities:
Interest expense associated with convertible notes, continuing operations	7,000
Series C Convertible Preferred Stock dividend	992,000
Numerator for diluted EPS - Net income (loss) from continuing operations attributable to Ault Alliance, Inc., after the effect of dilutive securities	5,257,000	(45,652,000)
Numerator for diluted EPS - Net loss from discontinued operations attributable to Ault Alliance, Inc.	$ (1,801,000)	$ (3,223,000)
Denominator:
Denominator for basic EPS - Weighted average shares of common stock outstanding	16,116,000	47,000
Effect of dilutive securities:
Warrants	6,369,000
Convertible notes	5,714,000
Series C Convertible Preferred Stock	8,294,000
Denominator for diluted EPS - Weighted average shares of common stock outstanding after the effect of dilutive securities	36,493,000	47,000
Basic net income (loss) per share from:
Continuing operations	$ 0.26	$ (971.32)
Discontinued operations	(0.11)	(68.57)
Basic net income (loss) per share	0.15	(1,039.89)
Diluted net income (loss) per share from:
Continuing operations	0.14	(971.32)
Discontinued operations	(0.05)	(68.57)
Diluted net income (loss) per share	$ 0.09	$ (1,039.89)
Total		3,000
Warrant [Member]
Diluted net income (loss) per share from:
Total		2,000
Equity Option [Member]
Diluted net income (loss) per share from:
Total		1,000

SEGMENT AND CUSTOMERS INFORMA_3

SEGMENT AND CUSTOMERS INFORMATION (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Segment Reporting Information [Line Items]
(Loss) income from operations	$ 397,000	$ (29,863,000)
Interest expense	4,900,000	12,100,000
Impairment of mined digital assets		139,000
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue	11,468,000	12,992,000
Revenue, digital asset mining	11,447,000	7,347,000
Revenue, lending and trading activities	9,099,000	(4,939,000)
Revenue, crane operations	12,918,000	12,646,000
Revenue, hotel and real estate operations	44,932,000	28,943,000
Depreciation and amortization expense	5,935,000	6,202,000
(Loss) income from operations	397,000	(29,863,000)
Interest expense	(4,900,000)	12,100,000
Capital expenditures for the three months ended	882,000	4,308,000
Segment identifiable assets	207,905,000	429,388,000
Assets of discontinued operations	91,872,000	97,519,000
Total identifiable assets	299,777,000	526,907,000
Revenue, commercial real estate leases		897,000
Impairment of mined digital assets		139,000
Operating Segments [Member] | GIGA [Member]
Segment Reporting Information [Line Items]
Revenue	9,573,000
Revenue, digital asset mining
Revenue, lending and trading activities
Revenue, crane operations
Revenue, hotel and real estate operations	9,573,000	8,708,000
Depreciation and amortization expense	297,000	590,000
(Loss) income from operations	(3,478,000)	(2,672,000)
Interest expense	(627,000)	221,000
Capital expenditures for the three months ended	51,000	46,000
Segment identifiable assets	31,376,000	37,952,000
Revenue, commercial real estate leases
Impairment of mined digital assets
Operating Segments [Member] | Turn On Green [Member]
Segment Reporting Information [Line Items]
Revenue	1,225,000	876,000
Revenue, digital asset mining
Revenue, lending and trading activities
Revenue, crane operations
Revenue, hotel and real estate operations	1,225,000	876,000
Depreciation and amortization expense	24,000	143,000
(Loss) income from operations	(495,000)	(980,000)
Interest expense	(69,000)	2,000
Capital expenditures for the three months ended	8,000	10,000
Segment identifiable assets	4,507,000	6,293,000
Revenue, commercial real estate leases
Impairment of mined digital assets
Operating Segments [Member] | Fintech [Member]
Segment Reporting Information [Line Items]
Revenue
Revenue, digital asset mining
Revenue, lending and trading activities	9,099,000	(4,939,000)
Revenue, crane operations
Revenue, hotel and real estate operations	9,099,000	(4,939,000)
Depreciation and amortization expense
(Loss) income from operations	9,008,000	(6,985,000)
Interest expense	(5,000)
Capital expenditures for the three months ended
Segment identifiable assets	27,975,000	27,109,000
Revenue, commercial real estate leases
Impairment of mined digital assets
Operating Segments [Member] | Sentinum [Member]
Segment Reporting Information [Line Items]
Revenue	302,000
Revenue, digital asset mining	11,447,000	7,347,000
Revenue, lending and trading activities
Revenue, crane operations
Revenue, hotel and real estate operations	11,749,000	7,805,000
Depreciation and amortization expense	4,051,000	3,335,000
(Loss) income from operations	3,369,000	(475,000)
Interest expense	(118,000)
Capital expenditures for the three months ended	293,000	1,052,000
Segment identifiable assets	55,710,000	73,589,000
Revenue, commercial real estate leases		458,000
Impairment of mined digital assets		139,000
Operating Segments [Member] | Ault Disruptive [Member]
Segment Reporting Information [Line Items]
Revenue
Revenue, digital asset mining
Revenue, lending and trading activities
Revenue, crane operations
Revenue, hotel and real estate operations
Depreciation and amortization expense
(Loss) income from operations	(386,000)	(383,000)
Interest expense	(16,000)
Capital expenditures for the three months ended
Segment identifiable assets	936,000	119,649,000
Revenue, commercial real estate leases
Impairment of mined digital assets
Operating Segments [Member] | Energy [Member]
Segment Reporting Information [Line Items]
Revenue	39,000	25,000
Revenue, digital asset mining
Revenue, lending and trading activities
Revenue, crane operations	12,918,000	12,646,000
Revenue, hotel and real estate operations	12,957,000	13,110,000
Depreciation and amortization expense	1,030,000	1,070,000
(Loss) income from operations	1,188,000	1,970,000
Interest expense	(1,067,000)	194,000
Capital expenditures for the three months ended	451,000	331,000
Segment identifiable assets	52,214,000	95,942,000
Revenue, commercial real estate leases		439,000
Impairment of mined digital assets
Operating Segments [Member] | ROI [Member]
Segment Reporting Information [Line Items]
Revenue	28,000
Revenue, digital asset mining
Revenue, lending and trading activities
Revenue, crane operations
Revenue, hotel and real estate operations	28,000
Depreciation and amortization expense	18,000	83,000
(Loss) income from operations	(3,662,000)	(8,056,000)
Interest expense	(1,601,000)	6,000
Capital expenditures for the three months ended	30,000	407,000
Segment identifiable assets	7,692,000	12,929,000
Revenue, commercial real estate leases
Impairment of mined digital assets
Operating Segments [Member] | Holding Company [Member]
Segment Reporting Information [Line Items]
Revenue	301,000
Revenue, digital asset mining
Revenue, lending and trading activities
Revenue, crane operations
Revenue, hotel and real estate operations	301,000
Depreciation and amortization expense	515,000	610,000
(Loss) income from operations	(5,147,000)	(10,031,000)
Interest expense	(1,397,000)	11,637,000
Capital expenditures for the three months ended	49,000	2,320,000
Segment identifiable assets	$ 27,495,000	34,912,000
Revenue, commercial real estate leases
Impairment of mined digital assets
Operating Segments [Member] | SMC [Member]
Segment Reporting Information [Line Items]
Revenue		3,383,000
Revenue, digital asset mining
Revenue, lending and trading activities
Revenue, crane operations
Revenue, hotel and real estate operations		3,383,000
Depreciation and amortization expense		371,000
(Loss) income from operations		(2,251,000)
Interest expense		40,000
Capital expenditures for the three months ended		142,000
Segment identifiable assets		21,013,000
Revenue, commercial real estate leases
Impairment of mined digital assets

CONCENTRATIONS OF CREDIT AND _2

CONCENTRATIONS OF CREDIT AND REVENUE RISK (Details Narrative)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Accounts Receivable [Member] | Geographic Concentration Risk [Member] | One Enertec Customer [Member]
Product Information [Line Items]
Concentration risk, percentage			14%
Accounts Receivable [Member] | Geographic Concentration Risk [Member] | One Circle 8 Customer [Member]
Product Information [Line Items]
Concentration risk, percentage			11%
Accounts Receivable [Member] | Geographic Concentration Risk [Member] | North America [Member] | One Large Energy Customers [Member]
Product Information [Line Items]
Concentration risk, percentage	14%
Accounts Receivable [Member] | Geographic Concentration Risk [Member] | North America [Member] | Two Large Energy Customers [Member]
Product Information [Line Items]
Concentration risk, percentage	11%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | One Customer [Member]
Product Information [Line Items]
Concentration risk, percentage		25%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | North America [Member] | One Customer [Member]
Product Information [Line Items]
Concentration risk, percentage	20%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Ault And Company [Member] - Series C Preferred Stock [Member]	1 Months Ended
	Apr. 17, 2024 USD ($) shares
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Sale of stock, number of shares issued in transaction	500
Warrants purchase	100,000
Purchase price | $	$ 500,000