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Table of Contents
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 10-Q
☒
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934
FOR THE QUARTERLY PERIOD ENDED June 30, 2024
☐
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
COMMISSION FILE NUMBER: 001-41117
MOBIQUITY TECHNOLOGIES, INC.
(Exact name of registrant as specified in its charter)
new york |
|
11-3427886 |
(State of jurisdiction of Incorporation) |
|
(I.R.S. Employer Identification No.) |
|
|
|
35 TORRINGTON LANE, SHOREHAM, NY |
|
11786 |
(Address of principal executive offices |
|
(Zip Code) |
(516) 246-9422
(Registrant's telephone number)
Not Applicable
(Former name, address, and fiscal year, if changed
since last report)
Securities registered pursuant to Section 12(b) of the Act: None
Securities registered pursuant to Section 12(g)
of the Act: Common Stock, $.0001 par value and Common Stock Purchase Warrants
Indicate by check mark whether the registrant
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to file such reports) and (2) has been subject to such filing requirements
for the past 90 days. Yes ☒ No ☐
Indicate by check mark whether the registrant
has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405
of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes
☒ No ☐
Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company.
See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company”,
and “emerging growth company” in Rule 12b-2 of the Exchange Act. (Check one)
|
Large accelerated filer ☐ |
Accelerated filer ☐ |
|
Non-accelerated filer ☒ |
Smaller reporting company ☒ |
|
Emerging growth company ☐ |
|
If an emerging growth company, indicate by check
mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate by check mark whether the registrant
is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐
No ☒
The number of shares issued of the registrant’s
common stock, as of August 8, 2024, was 16,006,363.
MOBIQUITY TECHNOLOGIES, INC.
FORM 10-Q QUARTERLY REPORT
TABLE OF CONTENTS
PART I. FINANCIAL INFORMATION
Item 1. Financial Statements
Mobiquity
Technology, Inc.
Consolidated
Balance Sheets
| |
| | |
| |
| |
June 30, 2024
(Unaudited) | | |
December 31, 2023 | |
Assets | |
| | | |
| | |
Current Assets | |
| | | |
| | |
Cash | |
$ | 23,892 | | |
$ | 528,272 | |
Accounts receivable | |
| 222,397 | | |
| 1,192,538 | |
Less: Allowance for credit losses | |
| (44,545 | ) | |
| (1,157,910 | ) |
Accounts receivable, net | |
| 177,852 | | |
| 34,628 | |
Prepaid and other current assets | |
| 246,287 | | |
| 149,635 | |
Total Current Assets | |
| 448,031 | | |
| 712,535 | |
| |
| | | |
| | |
Property and equipment, net | |
| 6,628 | | |
| 7,298 | |
Goodwill | |
| 1,352,865 | | |
| 1,352,865 | |
Intangible assets, net | |
| – | | |
| 76,488 | |
Capitalized software development costs, net | |
| 2,937,867 | | |
| 2,049,908 | |
| |
| | | |
| | |
Total Assets | |
$ | 4,745,391 | | |
$ | 4,199,094 | |
| |
| | | |
| | |
Liabilities and Stockholders' Equity | |
| | | |
| | |
Current Liabilities | |
| | | |
| | |
Accounts payable and accrued expenses | |
$ | 1,986,570 | | |
$ | 1,626,914 | |
Accrued interest - related party | |
| 14,408 | | |
| – | |
Contract liabilities | |
| 31,412 | | |
| 195,135 | |
Debt, current portion, net | |
| 660,292 | | |
| 168,717 | |
Total Current Liabilities | |
| 2,692,682 | | |
| 1,990,766 | |
| |
| | | |
| | |
Total Liabilities | |
| 2,692,682 | | |
| 1,990,766 | |
| |
| | | |
| | |
Commitments and Contingencies (Note 9) | |
| – | | |
| – | |
| |
| | | |
| | |
Stockholders' Equity | |
| | | |
| | |
| |
| | | |
| | |
AAA preferred stock; $0.0001 par value, 1,250,000 shares authorized, 31,413 shares issued and outstanding | |
| 3 | | |
| 3 | |
Preferred stock Series E; $0.0001
par value, 70,000
shares authorized, 61,688
shares issued and outstanding | |
| 6 | | |
| 6 | |
Preferred stock Series H; $0.0001 par value, 770,000 shares authorized, 768,473, shares issued and outstanding | |
| 78 | | |
| 78 | |
Common stock; $0.0001 par value, 100,000,000 shares authorized, 7,600,014 and 3,994,926 shares issued, 7,597,497 and 3,992,426 shares outstanding | |
| 761 | | |
| 400 | |
Treasury stock, at cost, $0.0001 par value 2,517 and 2,500 shares outstanding | |
| (1,350,006 | ) | |
| (1,350,000 | ) |
Additional paid-in capital | |
| 222,329,613 | | |
| 220,598,180 | |
Stock Subscription Receivable | |
| (100,000 | ) | |
| – | |
Accumulated deficit | |
| (218,827,746 | ) | |
| (217,040,339 | ) |
Total Stockholders' Equity | |
| 2,052,709 | | |
| 2,208,328 | |
Total Liabilities and Stockholders' Equity | |
$ | 4,745,391 | | |
$ | 4,199,094 | |
The accompanying notes are an integral part
of these unaudited consolidated financial statements.
Mobiquity Technology, Inc.
Consolidated Statements of Operations (Unaudited)
| |
| | | |
| | | |
| | | |
| | |
| |
Three Months Ended | | |
Six Months Ended | |
| |
June 30, | | |
June 30, | |
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
| | |
| | |
| | |
| |
Revenues | |
$ | 266,892 | | |
$ | 131,515 | | |
$ | 530,174 | | |
$ | 263,739 | |
| |
| | | |
| | | |
| | | |
| | |
Cost of revenues | |
| 184,125 | | |
| 104,089 | | |
| 395,394 | | |
| 166,897 | |
| |
| | | |
| | | |
| | | |
| | |
Gross profit | |
| 82,767 | | |
| 27,426 | | |
| 134,780 | | |
| 96,842 | |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses | |
| | | |
| | | |
| | | |
| | |
General and administrative expenses | |
| 1,043,020 | | |
| 1,364,170 | | |
| 2,042,313 | | |
| 2,637,704 | |
Depreciation and amortization | |
| 61,756 | | |
| 173,809 | | |
| 163,574 | | |
| 326,022 | |
Total operating expenses | |
| 1,104,776 | | |
| 1,537,979 | | |
| 2,205,887 | | |
| 2,963,726 | |
| |
| | | |
| | | |
| | | |
| | |
Loss from operations | |
| (1,022,009 | ) | |
| (1,510,553 | ) | |
| (2,071,107 | ) | |
| (2,866,884 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other income (expense) | |
| | | |
| | | |
| | | |
| | |
Interest expense | |
| (113,785 | ) | |
| (382,159 | ) | |
| (170,872 | ) | |
| (743,396 | ) |
Gain (Loss) on debt extinguishment, net | |
| 152,643 | | |
| (396,323 | ) | |
| 152,643 | | |
| (396,323 | ) |
Loss on disposal of fixed assets | |
| – | | |
| (695 | ) | |
| – | | |
| (695 | ) |
Other income | |
| 237,949 | | |
| – | | |
| 237,949 | | |
| – | |
Interest income | |
| 55 | | |
| 791 | | |
| 4,656 | | |
| 1,555 | |
Total other income (expense) - net | |
| 276,862 | | |
| (778,386 | ) | |
| 224,376 | | |
| (1,138,859 | ) |
| |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | |
Income tax benefit | |
| – | | |
| 180,000 | | |
| 59,324 | | |
| 180,000 | |
| |
| | | |
| | | |
| | | |
| | |
Net loss | |
$ | (745,147 | ) | |
$ | (2,108,939 | ) | |
$ | (1,787,407 | ) | |
$ | (3,825,743 | ) |
| |
| | | |
| | | |
| | | |
| | |
Loss per share - basic | |
| (0.14 | ) | |
| (1.31 | ) | |
| (0.29 | ) | |
| (3.12 | ) |
Loss per share - diluted | |
| (0.14 | ) | |
| (1.31 | ) | |
| (0.29 | ) | |
| (3.12 | ) |
| |
| | | |
| | | |
| | | |
| | |
Weighted average number of shares outstanding - basic | |
| 5,297,503 | | |
| 1,605,911 | | |
| 6,220,624 | | |
| 1,224,947 | |
Weighted average number of shares outstanding - diluted | |
| 5,297,503 | | |
| 1,605,911 | | |
| 6,220,624 | | |
| 1,224,947 | |
The accompanying notes are an integral part of these unaudited consolidated financial statements.
Mobiquity Technology, Inc.
Consolidated Statements of Stockholders' Equity (Unaudited)
For the Three and
Six Months Ended June 30, 2024 and 2023
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
Series E Preferred Stock | | |
Series F Preferred Stock | | |
Series G Preferred Stock | | |
Series H Preferred Stock | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | |
Balance, at December 31, 2022 | |
| 61,688 | | |
$ | 6 | | |
| – | | |
$ | – | | |
| – | | |
$ | – | | |
| – | | |
$ | – | |
Common stock and pre-funded warrants issued under public offering, net of issuance costs | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Common stock issued under cashless warrant exercises and exercise of pre-funded warrants | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Incentive common stock and warrants issued with long-term debt | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Stock based compensation | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Net Loss | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Balance, at March 31, 2023 | |
| 61,688 | | |
| 6 | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Common stock and pre-funded warrants issued under public offering, net of issuance costs | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Common stock issued under cashless warrant exercises and exercise of pre-funded warrants | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Common stock issued for services rendered | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Common stock issued for conversion of interest | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Stock based compensation | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Series F preferred stock issued for cash | |
| – | | |
| – | | |
| 1 | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Net Loss | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Balance, at June 30, 2023 | |
| 61,688 | | |
$ | 6 | | |
| 1 | | |
$ | – | | |
| – | | |
$ | – | | |
| – | | |
$ | – | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
Series E Preferred Stock | | |
Series F Preferred Stock | | |
Series G Preferred Stock | | |
Series H Preferred Stock | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | |
Balance, at December 31, 2023 | |
| 61,688 | | |
$ | 6 | | |
| – | | |
$ | – | | |
| – | | |
$ | – | | |
| 768,473 | | |
$ | 78 | |
Common stock issued for services | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Common stock issued for cash | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Stock based compensation | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Accrued Series H Preferred Stock cash dividends | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Repurchase of common stock held in Treasury | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Net loss | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Balance, at March 31, 2024 | |
| 61,688 | | |
| 6 | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 768,473 | | |
| 78 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Common stock issued for services | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Common stock issued for cash | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Common stock subscribed | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Stock based compensation | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Accrued Series H Preferred Stock cash dividends | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Warrants issued for services | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Net loss | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Balance, June 30, 2024 | |
| 61,688 | | |
$ | 6 | | |
| – | | |
$ | – | | |
| – | | |
$ | – | | |
| 768,473 | | |
$ | 78 | |
The accompanying notes are an integral part of these unaudited consolidated financial statements.
Mobiquity Technology, Inc.
Consolidated Statements of Stockholders' Equity (Unaudited)
For the Three and
Six Months Ended June 30, 2024 and 2023 (Continued)
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
Series AAA
Preferred Stock | | |
Common Stock | | |
Additional Paid-in | | |
Stock Subscription | | |
Treasury Shares | | |
Accumulated | | |
Total Stockholders' Equity | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Receivable | | |
Shares | | |
Amount | | |
Deficit | | |
(Deficit) | |
Balance, at December 31, 2022 | |
| 31,413 | | |
$ | 3 | | |
| 620,776 | | |
$ | 62 | | |
$ | 211,846,321 | | |
$ | – | | |
| 2,500 | | |
$ | (1,350,000 | ) | |
$ | (210,507,222 | ) | |
$ | (10,830 | ) |
Common stock and pre-funded warrants issued under public offering, net of issuance costs | |
| – | | |
| – | | |
| 251,843 | | |
| 25 | | |
| 3,207,475 | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 3,207,500 | |
Common stock issued under cashless warrant exercises and exercise of pre-funded warrants | |
| – | | |
| – | | |
| 229,327 | | |
| 23 | | |
| (23 | ) | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Incentive common stock and warrants issued with long-term debt | |
| – | | |
| – | | |
| 34,849 | | |
| 4 | | |
| 708,460 | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 708,464 | |
Stock based compensation | |
| – | | |
| – | | |
| – | | |
| – | | |
| 12,304 | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 12,304 | |
Net Loss | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| (1,716,804 | ) | |
| (1,716,804 | ) |
Balance, at March 31, 2023 | |
| 31,413 | | |
| 3 | | |
| 1,136,795 | | |
| 114 | | |
| 215,774,537 | | |
| – | | |
| 2,500 | | |
| (1,350,000 | ) | |
| (212,224,026 | ) | |
| 2,200,634 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Common stock and pre-funded warrants issued under public offering, net of issuance costs | |
| – | | |
| – | | |
| 375,001 | | |
| 38 | | |
| 2,527,960 | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 2,527,998 | |
Common stock issued under cashless warrant exercises and exercise of pre-funded warrants | |
| – | | |
| – | | |
| 459,698 | | |
| 45 | | |
| (45 | ) | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | |
Common stock issued for services rendered | |
| – | | |
| – | | |
| 31,891 | | |
| 3 | | |
| 80,408 | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 80,411 | |
Common stock issued for conversion of interest | |
| – | | |
| – | | |
| 92,378 | | |
| 9 | | |
| 235,554 | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 235,563 | |
Stock based compensation | |
| – | | |
| – | | |
| – | | |
| – | | |
| 9,757 | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 9,757 | |
Series F preferred stock issued for cash | |
| – | | |
| – | | |
| – | | |
| – | | |
| 100 | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 100 | |
Net Loss | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| (2,108,939 | ) | |
| (2,108,939 | ) |
Balance, at June 30, 2023 | |
| 31,413 | | |
$ | 3 | | |
| 2,095,763 | | |
$ | 209 | | |
$ | 218,628,271 | | |
$ | – | | |
| 2,500 | | |
$ | (1,350,000 | ) | |
$ | (214,332,965 | ) | |
$ | 2,945,524 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
Series AAA Preferred Stock | | |
Common Stock | | |
Additional Paid-in | | |
/Stock Subscription | | |
Treasury Shares | | |
Accumulated | | |
Total Stockholders' | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Receivable | | |
Shares | | |
Amount | | |
Deficit | | |
Equity | |
Balance, at December 31, 2023 | |
| 31,413 | | |
$ | 3 | | |
| 3,994,926 | | |
$ | 400 | | |
$ | 220,598,180 | | |
$ | – | | |
| 2,500 | | |
$ | (1,350,000 | ) | |
$ | (217,040,339 | ) | |
$ | 2,208,328 | |
Common stock issued for services | |
| – | | |
| – | | |
| 118,000 | | |
| 12 | | |
| 64,988 | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 65,000 | |
Common stock issued for cash | |
| – | | |
| – | | |
| 1,123,334 | | |
| 112 | | |
| 399,888 | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 400,000 | |
Stock based compensation | |
| – | | |
| – | | |
| | | |
| | | |
| 234 | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 234 | |
Accrued Series H Preferred Stock cash dividends | |
| – | | |
| – | | |
| – | | |
| – | | |
| (46,108 | ) | |
| – | | |
| – | | |
| – | | |
| – | | |
| (46,108 | ) |
Repurchase of common stock held in Treasury | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 17 | | |
| (6 | ) | |
| – | | |
| (6 | ) |
Net loss | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| (1,042,260 | ) | |
| (1,042,260 | ) |
Balance, at March 31, 2024 | |
| 31,413 | | |
| 3 | | |
| 5,236,260 | | |
| 524 | | |
| 221,017,182 | | |
| – | | |
| 2,517 | | |
| (1,350,006 | ) | |
| (218,082,599 | ) | |
| 1,585,188 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Common stock issued for services | |
| – | | |
| – | | |
| 39,754 | | |
| 4 | | |
| 24,031 | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 24,035 | |
Common stock issued for cash | |
| – | | |
| – | | |
| 2,124,000 | | |
| 213 | | |
| 1,061,787 | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 1,062,000 | |
Common stock subscribed | |
| – | | |
| – | | |
| 200,000 | | |
| 20 | | |
| 99,980 | | |
| (100,000 | ) | |
| – | | |
| – | | |
| – | | |
| – | |
Stock based compensation | |
| – | | |
| – | | |
| – | | |
| – | | |
| 941 | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 941 | |
Accrued Series H Preferred Stock cash dividends | |
| – | | |
| – | | |
| – | | |
| – | | |
| (46,108 | ) | |
| – | | |
| – | | |
| – | | |
| – | | |
| (46,108 | ) |
Warrants issued for services | |
| – | | |
| – | | |
| – | | |
| – | | |
| 171,800 | | |
| – | | |
| – | | |
| – | | |
| – | | |
| 171,800 | |
Net loss | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| (745,147 | ) | |
| (745,147 | ) |
Balance, June 30, 2024 | |
| 31,413 | | |
$ | 3 | | |
| 7,600,014 | | |
$ | 761 | | |
$ | 222,329,613 | | |
$ | (100,000 | ) | |
| 2,517 | | |
$ | (1,350,006 | ) | |
$ | (218,827,746 | ) | |
$ | 2,052,709 | |
The accompanying notes are an integral part of these unaudited consolidated financial statements.
Mobiquity Technology, Inc.
Consolidated Statements of Cash Flows (Unaudited)
| |
| | |
| |
| |
Six Months Ended | |
| |
June 30, | |
| |
2024 | | |
2023 | |
| |
| | |
| |
Cash flows from operating activities: | |
| | | |
| | |
Net loss | |
$ | (1,787,407 | ) | |
$ | (3,825,743 | ) |
| |
| | | |
| | |
Adjustments to reconcile net loss to net cash used in operating activities: | |
| | | |
| | |
| |
| | | |
| | |
Depreciation | |
| 670 | | |
| 4,050 | |
Provision for credit losses | |
| 43,258 | | |
| 46,458 | |
Loss on disposal of asset | |
| – | | |
| 695 | |
Amortization of intangible assets | |
| 76,488 | | |
| 300,368 | |
Amortization of capitalized software development costs | |
| 86,416 | | |
| 21,604 | |
Amortization of debt discounts | |
| 147,294 | | |
| 738,141 | |
Loss on debt extinguishment | |
| – | | |
| 396,323 | |
Common stock and warrants issued for services | |
| 260,835 | | |
| – | |
Stock-based compensation | |
| 1,175 | | |
| 22,061 | |
Income tax benefit | |
| 59,324 | | |
| (180,000 | ) |
Changes in operating assets and liabilities | |
| | | |
| | |
(Increase) decrease in accounts receivable | |
| (186,482 | ) | |
| 192,811 | |
(Increase) decrease prepaid expenses and other assets | |
| (96,652 | ) | |
| 47,500 | |
Increase (decrease) in accounts payable and accrued expenses | |
| 222,524 | | |
| (678,574 | ) |
Increase (decrease) in contract liabilities | |
| (163,723 | ) | |
| (3,808 | ) |
Net cash used in operating activities | |
| (1,336,280 | ) | |
| (2,918,114 | ) |
| |
| | | |
| | |
Cash flows from investing activities | |
| | | |
| | |
Increase in software development costs | |
| (974,375 | ) | |
| (864,179 | ) |
| |
| | | |
| | |
Cash flows from financing activities | |
| | | |
| | |
Proceeds from the issuance of debt, net of discounts and debt issuance costs | |
| 876,923 | | |
| 1,011,500 | |
Repayments on notes payable | |
| (532,642 | ) | |
| (1,587,500 | ) |
Issuance of common stock and pre-funded warrants, net of issuance costs | |
| 1,462,000 | | |
| 5,735,499 | |
Proceeds from the issuance of Series F preferred stock | |
| – | | |
| 100 | |
Repurchase of treasury stock | |
| (6 | ) | |
| – | |
Net cash provided by financing activities | |
| 1,806,275 | | |
| 5,159,599 | |
| |
| | | |
| | |
Net change in cash | |
| (504,380 | ) | |
| 1,377,306 | |
| |
| | | |
| | |
Cash - beginning of period | |
| 528,272 | | |
| 220,854 | |
| |
| | | |
| | |
Cash - end of period | |
$ | 23,892 | | |
$ | 1,598,160 | |
| |
| | | |
| | |
Supplemental disclosure of cash flow Information | |
| | | |
| | |
Cash paid for interest | |
$ | 53,067 | | |
$ | 18,489 | |
Cash paid for taxes | |
$ | – | | |
$ | 294 | |
| |
| | | |
| | |
Supplemental disclosure of non-cash investing and financing activities: | |
| | | |
| | |
Accrual of Series H Preferred stock dividends | |
$ | 92,216 | | |
$ | – | |
Common stock subscription receivable | |
$ | 100,000 | | |
$ | – | |
Issuance of incentive shares with debt recorded as debt discount | |
$ | – | | |
$ | 122,426 | |
Warrants issued with debt recorded as debt discount | |
$ | – | | |
$ | 586,038 | |
Common stock issued under cashless warrant exercises | |
$ | – | | |
$ | 1,033 | |
Common stock issued for accrued interest | |
$ | – | | |
$ | 235,563 | |
Common stock issued for settlement of accounts payable | |
$ | – | | |
$ | 80,410 | |
The accompanying notes are an integral part of these unaudited consolidated financial statements.
MOBIQUITY TECHNOLOGIES, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
June 30, 2024
(UNAUDITED)
NOTE 1 – ORGANIZATION AND NATURE OF OPERATIONS
Mobiquity Technologies, Inc. and its operating
subsidiaries (“Mobiquity,” “we,” “our” or “the Company”), are a next generation location
data intelligence company. The Company provides precise unique, at-scale location data and insights on consumer’s real-world behavior
and trends for use in marketing and research. We provide one of the most accurate and scaled solutions for mobile data collection and
analysis, utilizing multiple geo-location technologies. The Company is seeking to implement several new revenue streams from its data
collection and analysis, including, but not limited to, Advertising, Data Licensing, Footfall Reporting, Attribution Reporting, Real Estate
Planning, Financial Forecasting and Custom Research. We also are a developer of advertising and marketing technology focused on the creation,
automation, and maintenance of an advertising technology operating system (or ATOS). The ATOS platform blends artificial intelligence
(or AI) and machine learning (ML) based optimization technology for automatic ad serving that manages and runs digital advertising campaigns.
Mobiquity Technologies, Inc. was incorporated
in the State of New York and has the following subsidiaries:
Schedule of subsidiaries |
|
|
Company Name |
|
State of Incorporation |
Mobiquity Networks, Inc. |
|
New York |
Advangelists, LLC |
|
Delaware |
Mobiquity Networks, Inc.
Mobiquity Networks, Inc. is a wholly owned subsidiary
of Mobiquity Technologies, Inc., commencing operations in May 2018. Mobiquity Networks started and developed as a mobile advertising technology
company focused on driving foot-traffic throughout its indoor network and has evolved and grown into a next generation data intelligence
company. Mobiquity Networks, Inc. operates our data intelligence platform business.
Advangelists, LLC
Advangelists LLC is a wholly owned subsidiary
of Mobiquity Technologies, Inc., acquired through a merger transaction in December 2018, and operates our ATOS platform business.
Reverse Stock Split
On August 7, 2023, we effected a one-for-15 reverse
stock split. The consolidated financial statements and notes thereto give retroactive effect to the reverse stock split as if the split
had occurred prior to the dates on the consolidated financial statements included herein.
Liquidity, Going Concern and Management’s
Plans
These consolidated financial statements have been
prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the
normal course of business.
As reflected in the accompanying consolidated
financial statements, for the six months ended June 30, 2024, the Company had:
· |
Net loss of $1,787,407 and |
· |
Net cash used in operations was $1,336,280 |
Additionally, at June 30, 2024, the Company had:
· |
Accumulated deficit of $218,827,746 |
· |
Stockholders’ equity of $2,052,709, and |
· |
Working capital deficit of $2,244,651. |
We manage liquidity risk by reviewing, on an ongoing
basis, our sources of liquidity and capital requirements. The Company had cash on hand of $23,892 at June 30, 2024.
The Company has incurred significant losses since
its inception in 1998 and has not demonstrated an ability to generate sufficient revenues from the sales of its products and services
to achieve profitable operations. There can be no assurance that profitable operations will ever be achieved, or if achieved, could be
sustained on a continuing basis. In making this assessment we performed a comprehensive analysis of our current circumstances including:
our financial position, our cash flows and cash usage forecasts for the year ended December 31, 2023, and the six months ended June 30,
2024, and our current capital structure including equity-based instruments and our obligations and debts.
Without sufficient revenues from operations, if
the Company does not obtain additional capital, the Company will be required to reduce the scope of its business development activities
or cease operations.
These factors create substantial doubt about the
Company’s ability to continue as a going concern within one year after the date that these consolidated financial statements are
issued, as the Company will need additional capital to meet its financial obligations. These 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 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.
Management’s strategic plans include the
following:
· |
Execution of business plan focused on technology development and improvement, |
· |
Seek out equity and/or debt financing to obtain the capital required to meet the Company’s financial obligations. There is no assurance, however, that lenders and investors will continue to advance capital to the Company or that the new business operations will be profitable. |
· |
Continuing to explore and execute prospective partnering, distribution and acquisition opportunities, |
· |
Identifying unique market opportunities that represent potential positive short-term cash flow. |
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
Basis of Presentation
The accompanying consolidated financial statements
have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements
(U.S. GAAP) and with the instructions to Form 10-Q and Article 8 of Regulation S-X of the United States Securities and Exchange Commission
(SEC). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United
States of America for annual financial statements. In the opinion of the Company’s management, the accompanying consolidated financial
statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the
Company as of June 30, 2024, and the results of operations and cash flows for the periods presented. The results of operations for the
three months and six months ended June 30, 2024, are not necessarily indicative of the operating results for the full fiscal year or any
future period. These consolidated financial statements should be read in conjunction with the consolidated financial statements and related
notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023, filed with the SEC on April
8, 2024.
Management acknowledges its responsibility for
the preparation of the accompanying consolidated financial statements which reflect all adjustments, consisting of normal recurring adjustments,
considered necessary in its opinion for a fair statement of its consolidated financial position and the consolidated results of its operations
for the periods presented.
Principles of Consolidation
These consolidated financial statements have been
prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) and include the accounts
of the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated.
Business Segments and Concentrations
The Company uses the “management approach”
to identify its reportable segments. The management approach requires companies to report segment financial information consistent with
information used by management for making operating decisions and assessing performance as the basis for identifying the Company’s
reportable segments. The Company manages its business as a single reporting segment. Customers in the United States accounted for 100%
of our revenues. We do not have any property or equipment outside of the United States.
Use of Estimates
Preparing financial statements in conformity with
U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of Company assets and liabilities, including
the allowance for credit losses, stock-based compensation, the deferred tax asset valuation allowance, and the disclosure of contingent
assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the
reported period. Actual results could differ from those estimates.
Risks and Uncertainties
The Company operates in an industry that is subject
to intense competition and changes in consumer demand. The Company’s operations are subject to significant risk and uncertainties
including financial and operational risks and the potential of overall business failure.
The Company has experienced, and in the future
expects to continue to experience, variability in sales and net earnings. The factors expected to contribute to this variability include,
among others, (i) the cyclical nature of the industry, (ii) general economic conditions in the various local markets in which the Company
competes, including a potential general downturn in the economy, and (iii) the volatility of prices in connection with the Company’s
service offerings. These factors, among others, make it difficult to project the Company’s operating results on a consistent basis.
Fair Value of Financial Instruments
The Company accounts for financial instruments
at fair value, which as is defined as the exchange price that would be received to sell an asset or paid to transfer a liability (exit
price) in an orderly transaction between market participants at the measurement date. The valuation techniques are based on observable
and unobservable inputs. Observable inputs reflect readily obtainable data from independent sources, while unobservable inputs reflect
certain market assumptions. There are three levels of inputs that may be used to measure fair value:
|
· |
Level 1—Valuation based on quoted market prices in active markets that the Company can access for identical assets or liabilities; |
|
|
|
|
· |
Level 2—Valuation based on quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability; and |
|
|
|
|
· |
Level 3—Valuation based on unobservable inputs that are supported by little or no market activity, which require management’s best estimate of what market participants would use as fair value. |
Fair value estimates discussed herein are based
upon certain market assumptions and pertinent information available to management.
The respective carrying value of certain on-balance-sheet
financial instruments approximated their fair value. These financial instruments include accounts receivable, accounts payable and accrued
expenses, accrued interest – related party, and contract liabilities. At June 30, 2024 and December 31, 2023, the carrying amounts
of these financial instruments approximated their fair values due to the short-term nature of these instruments. The fair value of the
Company’s long-term debt approximates its carrying value based on current financing rates available to the Company.
The Company does not have any other financial
or non-financial assets or liabilities that would be characterized as Level 1, Level 2, or Level 3 instruments.
Cash and Cash Equivalents and Concentrations
of Risk
For the purposes of presentation in the consolidated
statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase
date and money market accounts to be cash equivalents.
On June 30, 2024, and December 31, 2023, the Company
did not have any cash equivalents.
The Company is exposed to credit risk on its cash
in the event of default by the financial institutions to the extent account balances exceed the amount insured by the FDIC, which is $250,000.
At June 30, 2024 and December 31, 2023, the Company did not experience any losses on cash balances in excess of FDIC insured limits. Any
loss incurred or a lack of access to funds could have a significant impact on the Company’s consolidated financial condition, results
of operations, and cash flows.
For the quarters ended June 30, 2024, and 2023,
sales of our products to three customers generated approximately 54% and 55% of our revenues, respectively. For the six months ended June
30, 2024, and 2023, sales of our products to three customers and two customers generated approximately 74% and 76% of our revenues, respectively.
Our contracts with our customers generally do not obligate them to a specified term and they can generally terminate their relationship
with us at any time with a minimal amount of notice. The loss of one of these customers could have a material adverse effect on the results
of operations and financial condition.
Accounts Receivable and Allowance for Credit Losses
Effective January 1, 2023, the Company adopted
Accounting Standards Update (ASU) 2016-13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments
(Topic 326), which significantly change how entities measure credit losses for most financial assets and certain other instruments
that are not measured at fair value through net income. The most significant change in this standard is a shift from the incurred loss
model to the expected loss model. Under the standard, disclosures are required to provide users of the consolidated financial statements
with useful information in analyzing an entity’s exposure to credit risk and the measurement of credit losses. Financial assets
held by the Company that are subject to the guidance in Topic 326 were trade accounts receivable. The impact of the adoption was not considered
material to the consolidated financial statements.
Accounts receivable represent customer obligations
under normal trade terms and are stated at the amount management expects to collect from outstanding customer balances. Credit is extended
to customers based on an evaluation of their financial condition and other factors. Interest is not accrued on overdue accounts receivable.
The Company does not require collateral. Four of our customers combined accounted for approximately 90% of outstanding accounts receivable
at June 30, 2024.
The Company had accounts receivable, net,
of $177,852, $34,628, and $340,935 at June 30, 2024, December 31, 2023, and January 1, 2023, respectively.
Management periodically assesses the Company’s
accounts receivable and, if necessary, establishes an allowance for credit losses. The Company provides its allowance for credit losses
based upon a review of the outstanding accounts receivable, historical collection information and existing economic conditions. Accounts
determined to be uncollectible losses are charged to operations when that determination is made.
The allowance for credit losses for accounts
receivable and the related activity, for the six months ended June 30, 2024 is as follows:
Schedule
of allowance for credit losses for accounts receivable activity | |
| | |
Balance, December 31, 2023 | |
$ | 1,157,910 | |
Provision for credit losses | |
| 43,258 | |
Write off of previously-reserved account balances | |
| (973,316 | ) |
Balance, June 30, 2024 | |
$ | 44,545 | |
Bad debt expense (recovery) is recorded as a component
of general and administrative expenses in the accompanying consolidated statements of operations.
Impairment of Long-lived Assets
Management evaluates the recoverability of the
Company’s identifiable intangible assets and other long-lived assets when events or circumstances indicate a potential impairment
exists, in accordance with the provisions of ASC 360-10-35-15“Impairment or Disposal of Long-Lived Assets.” Events
and circumstances considered by the Company in determining whether the carrying value of identifiable intangible assets and other long-lived
assets may not be recoverable include but are not limited to significant changes in performance relative to expected operating results;
significant changes in the use of the assets; significant negative industry or economic trends; and changes in the Company’s business
strategy. In determining if impairment exists, the Company estimates the undiscounted cash flows to be generated from the use and ultimate
disposition of these assets and compares this to the carrying amounts of the assets.
If impairment is indicated based on a comparison
of the assets’ carrying values and the undiscounted cash flows, the impairment to be recognized is measured as the amount by which
the carrying amount of the assets exceeds the fair value of the assets. No impairment was recognized by the Company for the six months
ended June 30, 2024 and 2023.
Property and Equipment
Property and equipment are stated at cost less
accumulated depreciation. Depreciation is provided on the straight-line basis over the estimated useful lives of the assets.
Expenditures for repair and maintenance which
do not materially extend the useful lives of property and equipment are charged to operations. When property or equipment is sold or otherwise
disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected
in current results of operations.
Goodwill
The Company’s goodwill represents the excess
of the consideration transferred for the acquisition of Advangelists, LLC in December 2018 over the fair value of the underlying identifiable
net assets acquired. Goodwill is not amortized but instead, it is tested for impairment at least annually. If management determines that
the value of goodwill has become impaired, the Company will record a charge in an amount equal to the excess of the reporting unit’s
carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit during the fiscal quarter
in which the determination is made.
The Company performs its annual impairment tests
of goodwill as of December 31st of each year, or more frequently, if certain indicators are present. Goodwill is required to be tested
for impairment at the reporting unit level. A reporting unit is an operating segment or one level below the operating segment level, which
is referred to as a component. Management identifies its reporting units by assessing whether components (i) have discrete financial information
available, (ii) engage in business activities, and (iii) whether a segment manager regularly reviews the component’s operating results.
Net assets and goodwill of acquired businesses are allocated to the reporting unit associated with the acquired business based on the
anticipated organizational structure of the combined entities. If two or more components are deemed economically similar, those components
are aggregated into one reporting unit when performing the annual goodwill impairment review. The Company has one reporting unit as of
June 30, 2024, and December 31, 2023. No impairment of goodwill was recognized by the Company during fiscal 2023 or the six month period
ended June 30, 2024.
Intangible Assets
In December 2018, the Company acquired the majority
of its intangible assets through its acquisition of Advangelists LLC, which included customer relationships and the ATOS platform technology.
The Company amortizes its identifiable definite-lived intangible assets over an estimated period of 5 years.
Capitalized Software Development
Costs
In accordance with ASC 350-40, Internal Use Software,
the Company capitalizes certain internal-use software development costs associated with creating and enhancing internally developed software
related to its platforms. Software development activities generally consist of three stages (i) the research and planning stage, (ii)
the application and development stage, and (iii) the post-implementation stage. Costs incurred in the research and planning stage and
in the post-implementation stage of software development, or other maintenance and development expenses that do not meet the qualification
for capitalization, are expensed as incurred. Costs incurred in the application and development stage, including significant enhancements
and upgrades, are capitalized. These costs include personnel and related employee benefits expenses for employees or consultants directly
associated with and who devote time to software projects and external direct costs of materials obtained in developing the software. These
software developments and acquired technology are amortized on a straight-line basis over the estimated useful life of five years upon
the initial release of the software or additional features. The Company reviews the software development costs for impairment when circumstances
indicate their carrying amounts may not be recoverable. If the carrying value of an asset group is not recoverable, the Company recognizes
an impairment loss for the excess of carrying value over the fair value in its consolidated statements of operations. See Note 3 for further
details.
Derivative Financial Instruments
The Company analyzes all financial instruments
with features of both liabilities and equity under FASB ASC Topic No. 480, (ASC 480), Distinguishing Liabilities from Equity and
FASB ASC Topic No. 815, (ASC 815) Derivatives and Hedging.
Terms of financial instruments are reviewed to
determine whether they contain embedded derivative instruments that are required to be accounted for separately from the host contract
under ASC 815 and recorded on the balance sheet at fair value. Derivative liabilities are remeasured to reflect fair value at each reporting
period, with any increase or decrease in the fair value being recorded in the results of operations. The Company generally incorporates
a binomial model to determine fair value. Upon conversion of a debt instrument where an embedded conversion option has been bifurcated
and accounted for separately as a derivative liability, the Company records the resulting shares issued at fair value, derecognizes all
related debt principal, derivative liability, and debt discount, and recognizes a net gain or loss on debt extinguishment. Equity instruments
that are initially classified as equity that become subject to reclassification under ASC 815 are reclassified to liabilities at the fair
value of the instrument on the reclassification date. The Company does not use derivative instruments to hedge exposures to cash flow,
market or foreign currency risk. As of June 30, 2024, and December 31, 2023, the Company had no derivative instruments.
Debt Issuance Costs and Debt Discounts
Debt discounts, debt issuance costs paid to lenders
or third parties, and other original issue discounts on debt, are recorded as debt discount and amortized to interest expense in the consolidated
statement of operations, over the term of the underlying debt instrument, using the effective interest method, with the unamortized portion
reported net with related principal outstanding on the consolidated balance sheet. For the three months ended June 30, 2024 and 2023,
the Company recognized $53,351 and $360,993 in interest expense associated with the amortization of debt discounts on debt outstanding
during the periods. For the six months ended June 30, 2024, and 2023, the Company recognized $147,294 and $738,141 in interest expense
associated with the amortization of debt discounts on debt outstanding during the periods. Unamortized debt discounts remaining at June
30, 2024 were approximately $144,000 and are expected to be fully amortized during the remainder of 2024. See Note 4 regarding the accounting
for debt discounts and debt issuance costs during fiscal 2024 and 2023.
Revenue Recognition
The Company’s revenues are generated from
internet advertising, the Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers (ASC 606).
In accordance with ASC 606, revenue is recognized when promised services are transferred to a customer. The amount of revenue recognized
reflects the consideration to which the Company expects to be entitled to receive in exchange for these services. To achieve this core
principle, the Company applies the following five steps:
Identify the contract with a customer.
A contract with a customer exists when (i) the
Company enters into an enforceable contract with a customer that defines each party’s rights regarding the services to be transferred
and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines
that collection of substantially all consideration for services that are transferred is probable based on the customer’s intent
and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention
to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer,
published credit and financial information pertaining to the customer.
Identify the performance obligations in the
contract.
Performance obligations promised in a contract
are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer
can benefit from the service either on its own or together with other resources that are readily available from third parties or from
the Company, and are distinct in the context of the contract, whereby the transfer of the services is separately identifiable from other
promises in the contract. To the extent a contract includes multiple promised services (performance obligations), the Company must apply
a judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract. If these
criteria are not met the promised services are accounted for as a combined performance obligation. Currently, the Company does not have
any contracts that contain multiple performance obligations.
Determine the transaction price.
The transaction price is determined based on the
consideration to which the Company will be entitled in exchange for transferring services to the customer. To the extent the transaction
price includes variable consideration, the Company estimates the amount of variable consideration that should be included in the transaction
price utilizing either the expected value method or the most likely amount method depending on the nature of the variable consideration.
Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future
reversal of cumulative revenue under the contract will not occur. None of the Company’s contracts at December 31, 2023, and June
30, 2024, contained a significant financing component or variable consideration terms.
Allocate the transaction price to performance
obligations in the contract.
If the contract contains a single performance
obligation, the entire transaction price is allocated to the single performance obligation. However, if a series of distinct services
that are substantially the same qualifies as a single performance obligation in a contract with variable consideration, the Company must
determine if the variable consideration is attributable to the entire contract or to a specific part of the contract. Contracts that contain
multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone
selling price basis unless the transaction price is variable and meets the criteria to be allocated entirely to a performance obligation
or to a distinct service that forms part of a single performance obligation.
Recognize revenue when or as the Company satisfies
a performance obligation.
The Company satisfies performance obligations
at a point in time. Revenue is recognized at the time the related performance obligation is satisfied by transferring the promised service
to a customer. Under both managed services arrangements and self-service arrangements, the Company’s promised services under the
contracts include identification, bidding and purchasing of advertisement opportunities. The Company also generally has discretion in
establishing the pricing of the ads. Since the Company is controlling the promise to deliver the contracted services, the Company is considered
the principal in all arrangements for revenue recognition purposes. The performance obligations are satisfied, and revenue recognition,
primarily upon publication of customer advertising content.
All revenues recognized were derived from internet
advertising for the periods ended June 30, 2024, and 2023.
Payment terms and conditions vary by contract,
although terms generally include a requirement of payment within 30 to 90 days.
Contract Liabilities
Contract liabilities represent deposits made by
customers before the satisfaction of performance obligation and recognition of revenue. Upon completion of the performance obligation(s)
that the Company has with the customer based on the terms of the contract, the liability for the customer deposit is relieved and revenue
is recognized. As of June 30, 2024, December 31, 2023, and January 1, 2023, there were $31,412, $195,135, and $193,598, respectively,
in contract liabilities outstanding. Contract liabilities are expected to be recognized as revenue within the year following their respective
period end.
Advertising
Advertising costs are expensed as incurred. Advertising
costs are included as a component of general and administrative expenses in the consolidated statements of operations. Advertising costs
incurred were insignificant for the periods ended June 30, 2024, and 2023.
Stock-Based Compensation
The Company accounts for our stock-based compensation,
including stock options and common stock warrants, under ASC 718 Compensation – Stock Compensation, using the fair value-based
method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the
requisite service period for employee awards, which is usually the vesting period, and when the goods are obtained or services are received,
for nonemployee awards. This guidance establishes standards for the accounting for transactions in which an entity exchanges its equity
instruments for goods or services. It also applies to transactions in which an entity incurs liabilities in exchange for goods or services
that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments.
In connection with certain financing, consulting
and collaboration arrangements, the Company may issue warrants to purchase shares of its common stock. The outstanding warrants are standalone
instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards.
The fair value of stock-based compensation is
generally determined using the Black-Scholes valuation model as of the date of the grant or the date at which the performance of the services
is completed (measurement date).
When determining fair value of stock-based compensation,
the Company considers the following assumptions in the Black-Scholes model:
· |
Exercise price, |
· |
Expected dividends, |
· |
Expected volatility, |
· |
Risk-free interest rate; and |
· |
Expected life of option |
Income Taxes
The Company accounts for income tax using the
asset and liability method prescribed by ASC 740, Income Taxes (ASC 740). Under this method, deferred tax assets and liabilities
are determined based on temporary differences between the financial reporting and tax bases of assets and liabilities using enacted tax
rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to
offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that all or some portion of the deferred
tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as gain or loss in the period that
includes the enactment date.
The Company follows the accounting guidance for
uncertainty in income taxes using the provisions of ASC 740. Using that guidance, tax positions initially need to be recognized in the
consolidated financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities.
As of June 30, 2024, and December 31, 2023, the Company did not identify any uncertain tax positions that qualify for either recognition
or disclosure in the consolidated financial statements.
The Company recognizes interest and penalties,
if any, related to recognized uncertain income tax positions, in other expense. No interest and penalties related to uncertain income
tax positions were recorded for the periods ended June 30, 2024 and 2023. Open tax years subject to examination by the Internal Revenue
Service generally remain open for three years from the filing date. Tax years subject to examination by the state jurisdictions generally
remain open for up to four years from the filing date.
Related Parties
Parties are considered to be related to the Company
if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with
the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal
owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly
influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully
pursuing its own separate interests.
Recently Adopted Accounting Pronouncements
We consider the applicability and impact of all
new accounting pronouncements on our consolidated financial position, results of operations, stockholders’ equity, cash flows, or
presentation thereof. Management has evaluated all recent accounting pronouncements as issued by the Financial Accounting Standards Board
(FASB) through the date these consolidated financial statements were available to be issued and found no recent accounting pronouncements
issued, but not yet effective, that when adopted, will have a material impact on the consolidated financial statements of the Company.
NOTE 3: INTANGIBLE ASSETS
Definite-Lived Intangible Assets
The definite-lived intangible assets consist of
capitalized software development costs and a customer relationship asset acquired through the Advangelists, LLC acquisition in 2018. The
intangible assets are being amortized over their estimated useful lives of five years. The Company periodically evaluates the reasonableness
of the useful lives of these assets. These assets are also reviewed for impairment or obsolescence when events or circumstances indicate
that the carrying amount may not be recoverable. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment
charge is recognized in the amount by which the carrying amount of the asset exceeds the fair value of the asset.
Schedule of intangible assets | |
| |
| | |
| |
| |
Useful Lives | |
June 30, 2024 | | |
December 31, 2023 | |
| |
| |
| | |
| |
Customer relationship | |
5 years | |
$ | 3,003,676 | | |
$ | 3,003,676 | |
Less accumulated amortization | |
| |
| (3,003,676 | ) | |
| (2,927,188 | ) |
Net carrying value | |
| |
$ | – | | |
$ | 76,488 | |
| |
| |
| | | |
| | |
Software development costs | |
5 years | |
$ | 3,132,307 | | |
$ | 2,157,932 | |
Less accumulated amortization | |
| |
| (194,440 | ) | |
| (108,024 | ) |
Net carrying value, software development costs | |
| |
$ | 2,937,867 | | |
$ | 2,049,908 | |
During the three months ended June 30, 2024 and
2023, the Company recognized $19,122 and $150,184 in amortization expense, respectively, related to the customer relationship intangible
asset, which is included in general and administrative expenses on the accompanying consolidated statements of operations. During the
six months ended June 30, 2024, and 2023, the Company recognized $76,488 and $300,368 in amortization expense, respectively, related to
the customer relationship intangible asset.
During the three months ended June 30, 2024 and
2023, the Company recognized $43,211 and $21,604, respectively, of amortization expense related to software development costs, which is
included in general and administrative expenses on the accompanying consolidated statements of operations. During the six months ended
June 30, 2024 and 2023, the Company recognized $86,416 and $21,604, respectively, of amortization expense related to software development
costs.
As of June 30, 2024, the Company has capitalized
a total of approximately $864,000 and $2,268,000, respectively, of costs associated with the development of its new software enhancements,
referred to as ATOS4P and AdHere. The approximately $974,000 in costs capitalized during the six months ended June 30, 2024, were all
related to the AdHere enhancement. The Company ceased capitalizing costs, and commenced marketing its ATOS4P enhancement to the public,
during the second quarter of 2023. As of June 30, 2024, the Company has not commenced amortization of the costs associated with the AdHere
technology as the product had not yet been released to the public and is still considered to be in the development stage. The release
of AdHere to the public is expected to occur in the third quarter of 2024.
Future annual amortization of approximately $670,000
in unamortized ATOS4P software development costs at June 30, 2024, is as follows:
Schedule of future annual amortization | |
| |
| |
Software Development Costs | |
Remainder of 2024 | |
$ | 86,418 | |
2025 | |
| 172,836 | |
2026 | |
| 172,836 | |
2027 | |
| 172,836 | |
2028 | |
| 64,813 | |
Total | |
$ | 669,739 | |
The table above excludes capitalized costs associated
with the AdHere enhancement as it is unknown what the annual amortization amounts will be at June 30, 2024.
NOTE 4 – DEBT
Small Business Administration Loan
In June 2020, the Company received an Economic
Injury Disaster Loan of $150,000 from the Small Business Administration (SBA) which carries a thirty-year term, and interest at 3.7% per
annum, with a maturity date in July of 2050. The loan is to be repaid in monthly installments, including principal and interest, of $731,
beginning twelve months from the date of the loan. Total accrued and unpaid interest on the debt was $13,594 at December 31, 2022 and
is included in accounts payable and accrued expenses on the accompanying consolidated balance sheet. On January 5, 2023, the Company paid
$163,885 to the Small Business Administration to pay off all outstanding principal and accrued interest on the Company’s SBA loan.
Investor Note Payable
On December 30, 2022, the Company and Walleye
Opportunities Master Fund Ltd, a Cayman Islands company (the Investor), entered into a Securities Purchase Agreement (the SPA) for the
Investor to purchase from the Company (i) a senior secured 20% original issue discount (OID) nine-month promissory note in an aggregate
gross principal amount of $1,437,500, less the 20% OID of $287,500, for a net subscription amount of $1,150,000 (the Investor Note), and
(ii) a five year warrant to purchase 174,242 shares of the Company’s common stock at an exercise price of $6.60 per share, exercisable
commencing July 1, 2023 and expiring December 30, 2027 (the Investor Warrant). Proceeds from the SPA were received by the Company in January
2023. Per terms of the SPA, if at any time commencing July 1, 2023, the Company issues, sells, or announces for sale, any shares of its
common stock (Subsequent Equity Sale) for a per share price less than the exercise price of the Investor Warrant in effect immediately
prior to such Subsequent Equity Sale, the exercise price of the Investor Warrant shall be reduced to an amount equal to the issuance price
of the Subsequent Equity Sale.
In conjunction with the SPA, the Company issued
34,849 shares of common stock, or approximately 5.3% of the Company’s outstanding shares at the time, to the Investor as an incentive
on the transaction (Incentive Shares). Total issuance fees of $138,500 associated with the closing of the SPA were paid by the Company
to Spartan Capital Securities LLC and the Investor’s counsel, resulting in net proceeds of $1,011,500. Approximately $163,000 of
the loan proceeds were utilized to repay the outstanding principal and accrued interest under the SBA loan (see above).
The Investor Note will only become convertible
into common stock upon the occurrence of an Event of Default under and as defined in the Investor Note on terms set forth in the Investor
Note. This Investor Note matures and was payable on or before September 30, 2023, and it provided that the Investor may demand prepayment
after March 31, 2023, and before the maturity date, provided that the purchasers of securities in a future public offering by the Company,
as defined in the SPA, who hold the purchased Company securities at the time the prepayment demand, unanimously consent to the prepayment.
On June 30, 2023, the secured debt was paid in full through the proceeds of the Company’s June 2023 Offering. See Note 5.
The aforementioned Investor Warrant was assigned
a relative fair value of $586,040 and the Incentive Shares were assigned a relative fair value of $122,426, at the date of closing on
the SPA. The fair values of the Investor Warrant, the Incentive Shares, the OID of $287,500, and the $138,500 in debt issuance costs paid,
were recorded as debt discounts and debt issuance costs totaling $1,134,466. Amortization associated with the total debt discounts is
being recognized using the effective interest method over the term of the Investor Note, which matured on September 30, 2023. For the
quarter ended March 31, 2023, $360,993 in amortization on the debt discounts was recognized as interest expense and is included on the
accompanying consolidated statement of operations for the six months ended June 30, 2023.
Related Party - Salkind Loans
On October 10, 2023, the Company received a $300,000
loan from the Marital Trust GST Subject U/W/O Leopold Salkind (Salkind October 2023 Loan), a related party through the Company’s
Board chair. This unsecured loan has a maturity date of November 30, 2023, with interest at the rate of 15% per annum. The note is payable
in cash on the maturity date; however, the debt holder has the right to convert the loan into restricted common stock at a conversion
price of $0.70 per share or to apply the loan repayment to invest on the terms of any private financing completed by the Company prior
to the maturity date. Exemption from registration for the aforesaid transactions is claimed under Section 4(2) of the Securities Act of
1933, as amended. In November 2023, the Salkind October 2023 Loan principal outstanding of $300,000 plus accrued and unpaid interest,
were converted into shares of the newly designated Series G Preferred Stock. See Note 5.
In February 2024, Dr. Salkind, Board Chair, loaned
the Company $150,000 of short-term debt financing for working capital (Salkind February 2024 Loan). The unsecured loan was payable on
demand and boar interest at 10% per annum, payable monthly.
On June 27, 2024, the Company entered into a new
Loan Agreement with Dr. Salkind and a relative of Dr. Salkind (Salkind June 2024 Loan) for no additional consideration from the lenders,
effectively cancelling the Salkind February 2024 Loan. The Salkind June 2024 Loan is a $160,000 non-interest-bearing loan, which includes
an Original Issue Discount of $10,000. The $160,000 in principal is due on demand on or after December 31, 2024, and is convertible at
the option of the lenders at any time into shares of the Company’s restricted common stock at a conversion rate of $0.50 per share.
As of June 30, 2024, the full $150,000 in principal remains outstanding and the Company has recognized amortization of $161 on the debt
discount.
On July 5, 2024, the Company entered into a Loan Agreement with Dr.
Salkind for additional proceeds of $50,000. On July 23, 2024, the Company entered into a Loan Agreement with Dr. Salkind’s son for
additional proceeds of $50,000. Both of these July 2024 loans were issued under the same non-interest, repayment, and conversion terms
as the Salkind June 2024 Loan.
Related Party - Other Loans
During the quarter ended June 30, 2024, the Company
entered into several loan agreements with its corporate attorney in exchange for cash or the cancellation of invoices outstanding related
to legal services performed by the attorney.
Loan 1, dated April 2024, was a non-interest-bearing
demand loan issued in exchange for $70,000 cash, and included a $4,000 discount. The $74,000 in principal was paid in full prior to June
30, 2024, and the Company recognized $4,000 in interest expense associated with the debt discount.
Loan 2, dated April 2024, was a non-interest-bearing
demand loan issued in exchange for $40,000 in cash. The principal was paid in full prior to June 30, 2024.
Loan 3, dated June 2024, is a non-interest-bearing
demand loan issued in exchange for the cancellation of $20,000 in invoices outstanding related to legal services performed. Loan 3 included
an Original Issue Discount of $5,000. The $25,000 in principal and Original Issue Discount is payable on demand on or after December 31,
2024, and is also convertible at the option of the lender into the Company’s restricted common stock at a conversion rate of $0.50
per share. As of June 30, 2024, the full $20,000 in principal remains outstanding and the Company has recognized amortization of $468
on the debt discount.
Loan 4, dated June 2024, is a non-interest-bearing
demand loan issued in exchange for $37,000
in cash. Loan 4 included an Original Issue Discount of $15,000.
The $52,000
in principal and Original Issue Discount is payable on demand at any time. As of June 30, 2024, the full $37,000
in principal remains outstanding and the Company has recognized amortization of $1,200
on the debt discount. In July 2024, the Company’s corporate attorney loaned an additional $78,000 to the Company on a short-term,
non-interest bearing basis, of which $28,000 has since been repaid.
Merchant Agreements
In November 2023, the Company entered into an
agreement for the purchase and sale of future receivables (2023 Merchant Agreement) with a financial institution in exchange for $200,000
in funding (the 2023 Purchase Price). The 2023 Purchase Price is to be repaid through daily payments representing 10% of future customer
payments on receivables until a total of $272,000 is paid. The Company recorded a debt discount associated with the 2023 Merchant Agreement
totaling $72,000 which is being amortized through interest expense over the expected term of the agreement of 170 days. The Company recognized
$33,578 in interest expense associated with the amortization of the debt discount for the six months ended June 30, 2024. In connection
with the 2023 Merchant Agreement, and as additional consideration, the Company has agreed to issue 16,765 shares of its Common Stock to
the financial institution in an amount equal to 5% of the Purchase Price, or $10,500, which was recorded as additional debt discount.
The number of shares issued is equal to 5% of the 2023 Purchase Price divided by the average closing per share price of the common stock
for the previous twenty (20) days from the signed date of the 2023 Merchant Agreement. The balance of the 2023 Merchant Agreement funding
was repaid in full during the quarter ended June 30, 2024.
In February 2024, the Company entered into an
agreement for the purchase and sale of future receivables (February 2024 Merchant Agreement) with the same financial institution associated
with the 2023 Merchant Agreement for the sale of future receivables in exchange for $150,000
in funding (the 2024 Purchase Price), less a $7,500
origination fee. The 2024 Purchase Price is to be repaid through daily payments representing 10% of future customer payments receivables
until a total of approximately $205,350
is paid. The Company recorded a debt discount associated with the February 2024 Merchant Agreement totaling $62,850
which is being amortized through interest expense over the expected term of the agreement of 170 days. In connection with the
February 2024 Merchant Agreement, and as additional consideration, the Company has agreed to issue 20,135
shares of its Common Stock to the financial institution in an amount equal to 5% of the Purchase Price, or $7,500,
which was recorded as additional debt discount. The Company recognized $45,467
in interest expense associated with the amortization of the debt discounts for the six months ended June 30, 2024.
In April 2024, the Company entered into an agreement
for the purchase and sale of future receivables (April 2024 Merchant Agreement) with a financial institution for the sale of future receivables
in exchange for $250,000
in funding (the April 2024 Purchase Price) in exchange for $127,000
in cash and full settlement of the November 2023 Merchant Agreement funding discussed above. The Purchase Price is to be repaid
through daily payments representing 10% of future customer payments receivables until a total of approximately $342,250
is paid. In connection with the April 2024 Merchant Agreement, and as additional consideration, the Company has agreed to issue
12,854
shares of its common stock to the financial institution in an amount equal to 5% of the Purchase Price, or $12,500,
which was recorded as additional debt discount. The number of shares issued is equal to 5% of the Purchase Price divided by the average
closing per share price of the Company’s common stock for the previous twenty (20) days from the signed date of the Merchant Agreement.
The balance of the Merchant Agreement funding is expected to be repaid in full during 2024. This agreement superseded the Merchant Agreement
executed in November 2023. In August 2024, the total balance of principal and interest payable on the February 2024 Merchant Agreement
funding of approximately $60,000, was rolled into a new August 2024 Merchant Agreement funding.
For the three and six months ended June 30, 2024,
the Company recognized approximately $21,000 and $65,000 in interest expense associated with the amortization of the debt discounts on
the February and April 2024 Merchant Agreements. The remaining unamortized debt discounts, totaling approximately $80,000, is expected
to be expensed in full as interest expense during the remainder of the fiscal year ending December 31, 2024.
2024 Promissory Notes
In March 2024, the Company issued a promissory
note in the principal amount of $126,500 with an Original Issue Discount (OID) of $16,500 (March 2024 Promissory Note). Interest is charged
on the principal at 14% upon issuance of the promissory note, totaling $17,710, and is payable, along with principal, in five individual
payments commencing September 15, 2024, through the maturity date of January 15, 2025. In addition to the OID, the Company paid $8,150
in issuance costs associated with the 2024 March Promissory Note and recorded a debt discount totaling $24,650 which is being amortized
over the repayment period of the principal through interest expense. The Company recognized $1,126 and $7,957 in interest expense for
the three and six months ended June 30, 2024, respectively, associated with amortization of the debt discount on the March 2024 Promissory
Note. Solely upon an event of default, and at the option of the holder, all amounts outstanding under the March 2024 Promissory Note are
convertible into shares of the Company’s common stock, at a conversion price equal to 65% of the lowest trading price of the Company’s
common stock during the ten trading days prior to the conversion date. In the event of default, all outstanding obligations under the
March 2024 Promissory Note shall become due and payable at 150% of the outstanding principal amount plus accrued and unpaid interest,
plus any other amounts owed under the March 2024 Promissory Note.
In April 2024, the Company issued a promissory
note in the principal amount of $96,000 with an Original Issue Discount of $16,000 (April 2024 Promissory Note). Interest is charged on
the principal at 15% upon issuance of the April 2024 Promissory Note, totaling $14,400, and is payable, along with principal, in ten individual
payments of $11,040 commencing May 30, 2024, through the maturity date of March 31, 2025. The Company recognized $4,149 in interest expense
for the six months ended June 30, 2024, associated with amortization of the debt discount on the April 2024 Promissory Note. Solely upon
an event of default, and at the option of the holder of the April 2024 Promissory Note, all amounts outstanding under the April 2024 Promissory
Note become convertible into shares of the Company’s common stock, at a conversion price equal to 65% of the lowest trading price
of the Company’s common stock during the ten trading days prior to the conversion date. In the event of default, the April 2024
Promissory Note shall become due and payable at 150% of the outstanding principal amount of the April 2024 Promissory Note plus accrued
and unpaid interest, plus any other amounts owed under the promissory note.
Following is a summary of debt outstanding at
December 31, 2023 and June 30, 2024:
Schedule of debt outstanding | |
| | |
| |
| |
June 30, 2024 (Unaudited) | | |
December 31, 2023 | |
Merchant Agreements | |
$ | 361,957 | | |
$ | 216,089 | |
Related Party – Salkind Loans | |
| 160,000 | | |
| – | |
Related Party – Other Loans | |
| 77,000 | | |
| – | |
2024 Promissory Notes | |
| 205,590 | | |
| – | |
Total Debt | |
| 804,547 | | |
| 216,089 | |
Less: Unamortized debt discounts | |
| (144,255 | ) | |
| (47,372 | ) |
Current portion of debt | |
| 660,292 | | |
| 168,717 | |
NOTE 5 – STOCKHOLDERS’ EQUITY
On August 7, 2023, the Company effected a 1-for-15
reverse stock split of its common stock, with all fractional common shares rounded up to the nearest whole number. The effects of this
rounding resulted in the issuance of 14,162 additional shares of common stock at the time of the split.
The Company’s authorized capital stock consists
of 105,000,000 shares, comprised of 100,000,000 shares of common stock, per share par value $0.0001, and 5,000,000 shares of preferred
stock, per share par value $0.0001.
Of the 5,000,000 shares of preferred stock authorized,
the Board of Directors has designated the following:
|
· |
1,500,000 shares as Series AA Preferred Stock, none outstanding |
|
· |
1,250,000 shares as Series AAA Preferred Stock, 31,413 shares outstanding |
|
· |
1,250 shares as Series AAAA Preferred Stock, all previously outstanding shares of which have been redeemed or converted |
|
· |
1,500 shares as Series C Preferred Stock, none outstanding |
|
· |
2 shares as Series B Preferred Stock, all previously outstanding shares of which have been redeemed or converted |
|
· |
70,000 shares as Series E Preferred Stock, 61,688 shares outstanding |
|
· |
One share of Series F Preferred Stock, none outstanding |
|
· |
300,789 shares of Series G Preferred Stock, none outstanding |
|
· |
770,000 shares of Series H Preferred Stock, 768,473 outstanding |
Rights Under Preferred Stock
The Company’s classes of preferred stock
include the following provisions:
Optional Conversion Rights of Preferred Stock
|
· |
Series AA – one share convertible into 3.33 shares of common stock |
|
· |
Series AAA – one share convertible into 6.67 shares of common stock |
|
· |
Series C – one share convertible into 6,667 shares of common stock |
|
· |
Series E – one share at a rate of its Stated Value, as defined, divided by $0.08, convertible commencing January 31, 2020 |
|
· |
Series G – one share convertible into shares of common stock at a rate of its Stated Value ($5.00 at June 30, 2024) divided by $0.50 (Series G Conversion Ratio) |
|
· |
Series H – one share convertible into shares of common stock at a rate of its Stated Value ($2.00 at June 30, 2024) divided by $0.20 (Series H Conversion Ratio) |
Redemption Rights
Series E preferred stock is redeemable at any
time upon 30 days’ written notice by the Company and the shareholders, at a rate of 100% of the Stated Value, as defined.
Mandatory Conversion Right
Any outstanding shares of Series G Preferred Stock
shall automatically convert into common stock based on the Series G Conversion Ratio in the event that the closing sales price of the
Company’s common stock for ten (10) consecutive trading days closes over $5.00 per share.
Any outstanding shares of Series H Preferred Stock
shall automatically convert into common stock based on the Series H Conversion Ratio at the earlier of (i) December 31, 2026, or (ii)
at such time as the closing sale price of the Company’s common stock exceeds $2.00 per share for ten (10) consecutive trading days.
Mandatory Dividend
Commencing after the later of (i) the first day
of the calendar month after the month in which the Series G shares are issued or (ii) January 2, 2024, the holders of outstanding shares
of Series G Preferred Stock shall receive a monthly dividend of 20% of the Stated Value per share. The dividend shall be paid at the election
of the majority holder of the Series G Preferred Stock in cash or in common stock.
Commencing January 2, 2024, the holders of outstanding
shares of Series H Preferred Stock shall receive a monthly dividend of 1% of the Stated Value per share. The dividend shall be paid at
the election of the majority holder of the Series H Preferred Stock in cash or in common stock. If the election is for cash payment, the
Company has the right to deliver a one-year secured note bearing interest at the rate of 15% per annum in lieu of paying cash. For the
six months ended June 30, 2024, the Company accrued stock dividends thereof totaling $92,216, to the Series H Preferred Stock shareholders.
Settlement of the dividend liability is expected to take place during the quarter ending September 30, 2024.
Liquidation Preference
The Series G and Series H Preferred Stock have
a liquidation preference of the Stated Value per share plus accrued and unpaid dividends.
Shares Issued for Services
On October 6, 2023, the Company entered a one-year
consulting contract with Mr. Gene Salkind, its Chairman of the Board, to provide business consulting services to the Company. Mr. Salkind
received 150,000 shares of restricted common stock, valued at $103,500, in consideration of his services under this agreement. The value
of the shares issues is being amortized straight-line over the one-year term of the agreement. The Company recognized $25,875 and $51,750
in general and administrative expenses related to this amortization for the three and six months ended June 30, 2024, respectively.
In December 2023, the Company entered into a one-year
consulting contract with an unrelated party. In accordance with the contract, the consultant received a signing bonus of $25,000 in cash,
100,000 shares of restricted common stock valued at $14,000, and warrants to purchase 200,000 shares of common stock, exercisable over
a three-year period at $0.20 per share, valued at $25,000. In addition, the consultant is to receive monthly cash payments of $12,500
over the term of the agreement. The value of the signing bonus, shares of restricted common stock, and warrants, totaling $64,000, was
recorded as a prepaid asset on the accompanying consolidated balance sheet and is being amortized through general and administrative expenses
over the one-year term of the agreement. For the three and six months ended June 30, 2024, the Company recognized approximately $16,000
and $32,000 of expense associated with amortization of the prepaid asset with $28,312 remaining unamortized at June 30, 2024.
Common Stock Issued in Conjunction with Debt
Issuance
On December 30, 2022, the Company and Walleye
Opportunities Master Fund Ltd, a Cayman Islands company (the Investor), entered into a Securities Purchase Agreement (the Walleye SPA)
for the Investor to purchase from the Company (i) a senior secured 20% original issue discount (OID) nine-month promissory note in an
aggregate gross principal amount of $1,437,500, less the 20% OID of $287,500, for a net subscription amount of $1,150,000 (the Investor
Note), and (ii) a five year warrant to purchase 174,242 shares of the Company’s common stock at an exercise price of $6.60 per share,
exercisable commencing July 1, 2023 and expiring December 30, 2027 (the Investor Warrant). Proceeds from the Agreement were received by
the Company in January 2023.
In conjunction with the Walleye SPA, the Company
issued 34,849 shares of common stock, or approximately 5.3% of the Company’s outstanding shares at that time, to the Investor as
an incentive on the transaction (Incentive Shares). Excluding the above referenced Investor Warrant, the shares of Common Stock exercisable
pursuant to such Investor Warrant are not being considered beneficially owned by the Investor until the Investor Warrant is exercisable
within 60 days. Total issuance fees of $138,500 associated with the closing of the Walleye SPA were paid by the Company to Spartan Capital
Securities LLC and the Investor’s counsel, resulting in net proceeds of $1,011,500. Approximately $163,000 of the loan proceeds
were utilized to repay the outstanding principal and accrued interest under an SBA loan.
The Investor Note will only become convertible
into common stock upon the occurrence of an Event of Default under and as defined in the Investor Note on terms set forth in the Investor
Note. This Investor Note matures and is payable on or before September 30, 2023, and it provides that the Investor may demand prepayment
after March 31, 2023, and before the maturity date, provided that the purchasers of securities in a future public offering by the Company,
as defined in the Walleye SPA, who hold the purchased Company securities at the time the prepayment demand, unanimously consent to the
prepayment. The Company granted a security interest in all of its assets to the Investor as collateral for its obligations under the Investor
Note pursuant to a Security Agreement. In addition, the Company’s subsidiaries guaranteed the obligations of the Company under the
Investor Note pursuant to a Subsidiary Guarantee and granted a first lien security interest in all their assets to the Investor as additional
collateral pursuant to the Security Agreement. All securities sold in the above-described transaction contain certain piggy-back registration
rights after the completion of our February 2023 Offering (see below). During the second quarter of 2023, the secured debt was paid in
full through the proceeds of our June 2023 Offering.
The aforementioned Investor Warrant was deemed
to be an equity-classified derivative instrument with a fair value of $1,526,363 at the date of closing on the Agreement, incorporating
the use of the Black-Scholes valuation model, and the Incentive Shares were deemed to have a fair value of $318,863 based on the closing
market price of the Company’s common stock on the day preceding the closing of the Walleye SPA. Per accounting guidance under ASC
815, the Company recorded the fair values of the Investor Warrant and Incentive Shares based on the relative fair value allocation method,
which allocates fair values as a percentage of total fair value of the debt, Investor Warrant, and Incentive Shares, in proportion to
the net proceeds received under the Investor Note of $1,150,000. As a result of applying the relative fair value allocation method, the
Investor Warrant was assigned a relative fair value of $586,040 and the Incentive Shares were assigned a relative fair value of $122,426,
at the date of closing on the Walleye SPA. Amortization associated with the total debt discounts is being recognized using the effective
interest method over the term of the Investor Note, which matured on September 30, 2023. For the period ended June 30, 2023, $377,149
in amortization on the debt discounts was recognized as interest expense on the accompanying consolidated statement of operations, and
the remaining unamortized debt discounts of $396,322 were written off as loss on debt extinguishment upon full settlement of the Investor
Note in conjunction with proceeds received from the June 2023 Offering.
February 2023 Offering
On February 13, 2023, the Company entered into
an underwriting agreement (the Underwriting Agreement) with Spartan Capital Securities, LLC (the Underwriter) relating to a public offering
of 251,842 shares of common stock and pre-funded warrants to purchase 285,792 shares of common stock (the Shares), for net proceeds of
$3,207,500 (the February 2023 Offering). In conjunction with the February 2023 Offering, which closed on February 16, 2023, the investors
also received other Warrants to purchase 806,452 shares of common stock (Series 2023 Warrants) on a cash basis or up to 403,226 shares
on a cashless basis. The offered Shares were priced at $6.975 per combination of one share of common stock or one pre-funded warrant,
accompanied by one Series 2023 Warrant.
Each pre-funded warrant is exercisable at any
time, until fully exercised, to purchase one share of common stock at an exercise price of $0.0015 per share. Each Series 2023 Warrant
is exercisable for five years to purchase 0.1 share of common stock at a cash exercise price of $6.975 per warrant share. The Series 2023
Warrants contain an alternative cashless exercise provision permitting the holder to acquire 0.05 share of common stock for every 0.1
warrant share any time after the earlier of (i) 30 days following the initial exercise date of February 14, 2023, and (ii) the date on
which the aggregate trading volume of the Company’s common stock, beginning on the initial exercise date of the Series 2023 Warrants,
exceeds 2,419,355 shares. Additionally, the exercise price of both the pre-funded warrants and the Series 2023 Warrants are subject to
customary adjustments for stock splits, stock dividends, reclassifications and the like.
Pursuant to the terms of the Underwriter agreement,
and as partial consideration to the Underwriter, the Company issued a warrant for the purchase of 26,882 shares of common stock, exercisable
from February 14, 2023, through February 14, 2028, at an initial exercise price of $7.6725 per share. This warrant was cancelled by the
underwriter on or about June 30, 2023, in connection with the completion of the June 2023 Offering described below. The Company also granted
the Underwriter a 45-day option to purchase up to an additional 80,645 shares and/or pre-funded warrants in lieu of shares and accompanying
Series 2023 Warrants to purchase 120,968 shares at the public offering price less the underwriting discounts and commissions, to cover
over-allotments, if any. No additional shares or pre-funded warrants were purchased by the Underwriter. The Company paid a cash fee to
the Underwriter equal to 8% of the gross proceeds raised in the February 2023 Offering, plus a reimbursement of Underwriter fees totaling
$242,500.
Between the closing of the February 2023 Offering
and June 30, 2023, investors holding pre-funded warrants converted all their pre-funded warrants into 285,792 shares of common stock and
elected the alternative cashless exercise provision for the Series 2023 Warrants, resulting in the issuance of 403,226 shares of common
stock. As of June 30, 2023, all the aforementioned pre-funded warrants and 2023 Warrants were exercised.
June 2023 Offering
On June 30, 2023, Mobiquity Technologies, Inc.
closed on a public offering selling an aggregate of 375,000 shares of common stock (and 1,625,000 common stock equivalents in the form
of pre-funded warrants to purchase 1,625,000 common shares) to investors pursuant to Securities Purchase Agreements at a public offering
price of $1.50 per share (or $1.4985 per pre-funded warrant) (the June 2023 Offering), for total gross proceeds of $3,000,000. Placement
agent fees and other offering costs totaled $472,001 and were recorded net of gross proceeds in the Company’s consolidated statement
of stockholders’ equity during the quarter ended June 30, 2023. Each pre-funded warrant is exercisable at any time to purchase one
share of common stock at an exercise price of $0.0015 per share. Additionally, the exercise price of pre-funded warrants is subject to
customary adjustments for stock splits, stock dividends, reclassifications and the like. Spartan Capital Securities, LLC acted as the
Company’s exclusive placement agent of the June 2023 Offering pursuant to a Placement Agent Agreement. The net proceeds to the Company
from the sale of the shares and pre-funded warrants, after deducting the Placement Agent commissions and offering expenses payable by
the Company, was approximately $2,528,000. The Company used $1,437,500 of the proceeds received from the June 2023 Offering to fully satisfy
its Senior Secured 20% OID Promissory Note to Walleye Opportunities Master Fund Ltd. See Note 4. In July 2023, the Company also issued
478,334 shares of common stock upon exercise of 478,334 pre-funded warrants, increasing the number of outstanding common shares to 2,588,333.
Other 2023 Stock Transactions
In April 2023, the Board of Directors or the Compensation
Committee of the Company’s Board of Directors approved the following transactions:
|
· |
Grant of 6,667 shares of restricted common stock to Gene Salkind, Chairman of the Board, for services previously rendered, based on a per share value of $2.505. |
|
· |
Grant of 3,333 shares of restricted common stock each to the Company’s CEO and another member of the Board of Directors for services as directors of the Company. |
|
· |
Grant of 2,000 shares of common stock to Gene Salkind as payment for accrued and unpaid interest of approximately $5,000 based on a per share value of $2.505. |
|
· |
Grant of 4,791 shares of restricted common stock to the Company’s legal counsel as payment for accrued and unpaid services valued at $12,000 and $2.505 per share. |
|
· |
Issuance of a total of 31,891 shares of restricted common stock at a per share value of $2.52 as payment and full settlement of outstanding accounts payable with a total carrying amount of $80,411. |
Share prices used in the above transaction were
based on the market price of the Company’s common stock on the consummation dates of the transactions.
Salkind October 2023 Loan Conversion and Series
G Preferred Stock Issuance
Effective November 7, 2023, Mr. Gene Salkind and
parties associated with him (the Series G Preferred Shareholders), invested $1,503,495 into the Company’s newly created Series G
Preferred Stock, formalized through three Subscription Agreements for the sale of a combined 300,789 shares of Series G Preferred Stock
for total cash proceeds of $1,200,000, plus the conversion of $300,000 in principal and $3,495 in accrued interest from the Salkind October
2023 Loan (see Note 4). Each share of the Series G Preferred Stock is convertible by the Series G Preferred Shareholders at any time after
issuance into ten (10) shares of the Company’s Common Stock, or $0.50 per Common Share (Series G Conversion Ratio). The Series G
Preferred Stock will automatically convert at the same Series G Conversion Ratio upon the Company’s Common Stock reporting of a
closing sales price over $5.00 per share for ten (10) consecutive trading days. The Company did not pay any commissions or other compensation
to any third party in connection with the transactions reported herein. Exemption from registration is claimed under section 4(2) of the
Securities Act of 1933, as amended.
Series H Preferred Stock Issuances
On December 18, 2023, the Series G Preferred Shareholders
agreed to exchange all 300,789 of the Series G Preferred Stock into 751,730 shares of the Company’s newly created Series H Preferred
Stock. Also, our legal counsel agreed to exchange $33,000 of monies owed to the law firm for 16,500 shares of Series H Preferred Stock.
Each share of the Series H Preferred Stock is convertible at any time after issuance into ten (10) shares of the Company’s Common
Stock, or $0.20 per Common Share (Series H Conversion Ratio). The Series H Preferred Stock will automatically convert at the same Series
H Conversion Ratio upon the Company’s Common Stock reporting of a closing sales price over $2.00 per share for ten (10) consecutive
trading days or on December 31, 2026, whichever is earlier. The Company did not pay any commissions or other compensation to any third
party in connection with the transactions reported herein. Exemption from registration is claimed under section 3(a)(9) of the Securities
Act of 1933, as amended.
Issuance of Common Stock for Settlement of
Liabilities
In January 2024, the Company issued 100,000 shares
of its common stock at a per share price of $0.53 in full settlement of vendor liabilities outstanding at an amount equal to $53,000.
In March 2024, the Company issued 18,000 shares of its common stock in settlement of outstanding vendor liabilities at an amount equal
to $12,000 stock at per share prices ranging from $0.50 to $1.00.
Issuance of Common Stock for Cash
During the first six months of 2024, the Company
raised a total of $1,462,000 in cash from various accredited investors in conjunction with common stock subscription agreements, resulting
in the issuance of a total of 3,247,334 shares at per share prices ranging from $0.30 to $0.60. An additional subscription agreement was
executed during June 2024 for the purchase of 200,000 shares of common stock for $100,000 in cash. The Company recorded a stock subscription
receivable for $100,000 at June 30, 2024 as the funds were received subsequent to June 2024.
Issuance of Common Stock Warrant for Services
During June 2024, the Company entered into a consulting
agreement with an unrelated party for general business consulting services. The term of the agreement is for twelve months, commencing
in June 2024. Compensation under the agreement included an upfront payment of $25,000 in cash, and the issuance of 100,000 common stock
warrants, exercisable through June 2027, at an exercise price of $0.50 per share. The fair value of the warrants at issuance was $171,800,
which is being amortized, along with the upfront payment, through general and administrative expenses, straight-line, over the twelve-month
service period. The Company recognized approximately $16,400 in expense for the quarter ended June 30, 2024 associated with the upfront
payment and warrants.
Treasury Stock
In the three months ended March 31, 2024, the
Company repurchased 17 shares of common stock for an insignificant amount, recorded as treasury stock. There were no repurchases of the
Company’s common stock for the year ended December 31, 2023, or the quarter ended June 30, 2024.
NOTE 6 – STOCK OPTION PLANS AND WARRANTS
During Fiscal 2005, the Company established, and
the stockholders approved, an Employee Benefit and Consulting Services Compensation Plan (the 2005 Plan) for the granting of up to 334
non-statutory and incentive stock options and stock awards to directors, officers, consultants and key employees of the Company. On June
9, 2005, the Board of Directors amended the Plan to increase the number of stock options and awards to be granted under the Plan to 667
shares. During Fiscal 2009, the Company established a plan of long-term stock-based compensation incentives for selected Eligible
Participants of the Company covering 667 shares. This plan was adopted by the Board of Directors and approved by stockholders in October
2009 (the 2009 Plan). In September 2013, the Company’s stockholders approved an increase in the number of shares covered by the
2009 Plan to 1,667 shares. In the first quarter of 2016, the Board approved, and stockholders ratified a 2016 Employee Benefit and Consulting
Services Compensation Plan covering 1,667 shares (the 2016 Plan) and approved moving all options which exceeded the 2009 Plan limits to
the 2016 Plan. In December 2018, the Board of Directors adopted and in February 2019 the stockholders ratified the 2018 Employee Benefit
and Consulting Services Compensation Plan covering 5,000 shares (the 2018 Plan). On April 2, 2019, the Board approved the 2019 Plan identical
to the 2018 Plan, except that the 2019 Plan covers 10,000 shares. The 2019 Plan required stockholder approval by April 2, 2020, to be
able to grant incentive stock options under the 2019 Plan. On October 13, 2021, the Board approved the 2021 Plan identical to the 2018
Plan, except that the 2021 Plan covers 73,334 shares. The 2021 Plan required stockholder approval by October 13, 2022, to be able to grant
incentive stock options under the 2021 Plan. On April 17, 2023, the Board approved an Equity Participation Plan similar to the Plans described
herein, except that this Plan also provides for the grant of Restricted Unit Awards (the 2023 EP Plan). Under the 2023 EP Plan, which
was approved by stockholders on May 15, 2023, a maximum of 166,667 shares may be granted under the 2023 EP Plan. On December 19, 2023,
the Board approved the 2023 Plan identical to the 2018 Plan, except that the 2023 Plan covers 2,000,000 shares. The 2005 Plan, 2009 Plan,
2016 Plan, 2018 Plan, 2019 Plan, 2021 Plan, the 2023 EP Plan, and 2023 Plan are collectively referred to as the “Plans.”
In April of 2022 and April 2023, Dean Julia was
granted 833 options each year from the Company’s 2021 Plan with immediate vesting, at an exercise price of $23.25 and $3.30 and
expiration of April 2031 and April 2032, respectively.
In March and April 2023, Nate Knight and Byron
Booker, respectively, were each granted 1,667 options from the Company’s 2021 Plan with immediate vesting, at an exercise price
of $3.30, and expiration of March 2028 and April 2028, respectively.
On December 19, 2023, the board approved, under
the 2023 Plan, granting five-year Non-Statutory Stock Options to purchase 1,800,000 shares of common stock, immediately exercisable at
$0.20 per share to various officers, directors, employees and consultants. Exemption from registration is claimed under section 4(2) of
the Securities Act of 1933, as amended.
In April of 2024, Dean Julia was granted 833 options
from the Company’s 2021 Plan with immediate vesting, at an exercise price of $0.50 and expiration of April 2033.
All stock options under the Plans are granted
at or above the fair market value of the common stock at the grant date. Employee and non-employee stock options vest over varying periods
and generally expire either 5 or 10 years from the grant date. The fair value of options at the date of grant was estimated using the
Black-Scholes option pricing model. For option grants, the Company will take into consideration payments subject to the provisions of
ASC 718 Stock Compensation. The weighted average assumptions made in calculating the fair values of options granted during the
quarter ended June 30, 2024, are as follows:
Schedule of weighted average
assumptions of options granted | |
| | | |
| | |
| |
Six Months Ended June 30, | |
| |
2024 | | |
2023 | |
Expected volatility | |
| 211.28% | | |
| 172.63% | |
Expected dividend yield | |
| – | | |
| – | |
Risk-free interest rate | |
| 4.33% | | |
| 3.85% | |
Expected term (in years) | |
| 7.5 | | |
| 5 | |
Schedule of options activity | |
| | |
| | |
| | |
| |
| |
Shares | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining Contractual Term (Years) | | |
Aggregate Intrinsic Value | |
Outstanding, January 1, 2024 | |
| 1,876,275 | | |
$ | 9.11 | | |
| 5.05 | | |
$ | 252,000 | |
Granted | |
| 833 | | |
$ | – | | |
| – | | |
$ | 1,250 | |
Cancelled or expired | |
| (718 | ) | |
$ | – | | |
| – | | |
$ | – | |
Outstanding, June 30, 2024 | |
| 1,876,390 | | |
$ | 8.57 | | |
| 4.56 | | |
$ | 3,241,250 | |
Options exercisable, June 30, 2024 | |
| 1,876,390 | | |
$ | 8.57 | | |
| 4.56 | | |
$ | 3,241,250 | |
The aggregate intrinsic value of options outstanding
and options exercisable on June 30, 2024, is calculated as the difference between the exercise price of the underlying options and the
market price of the Company’s common stock for the shares that had exercise prices lower than the $2.00 closing price of the Company’s
common stock on June 30, 2024. Stock-based compensation expense related to stock options was $1,175 and $22,061 for the six months ended
June 30, 2024, and 2023, respectively, and is included in general and administrative expenses on the accompanying consolidated statements
of operations.
As of June 30, 2024, there is no unamortized compensation
cost related to unvested stock option awards to be recognized during fiscal 2024 and 2025, respectively.
Warrants
During fiscal 2022, the Company issued 59,211
warrants in connection with the conversion of secured convertible notes to a related party, with an exercise price of $60.00 per share,
immediately exercisable through September 2029. In addition, a total of 1,000 common stock warrants were issued to a contractor throughout
2022 under a service agreement.
During the fiscal year ended December 31, 2023,
the Company issued a total of 2,849,551 common stock warrants. Total warrant shares issued included 174,242 shares issued in July 2023
in connection with the 20% OID Promissory note (see Note 4) which are exercisable commencing July 1, 2023, through December 30, 2027.
In February 2023, 850,308 warrant shares were issued in connection with the February 2023 Public Offering, including 285,792 of pre-funded
warrants (see Note 5) with a five-year contractual term, expiring February 14, 2028. On June 30, 2023, an additional 1,625,000 pre-funded
warrants were issued with a five-year term in connection with the June 2023 Public Offering. During July 2023, 478,333 pre-funded warrants
issued under the June 2023 Public Offering were exercised. In December 2023, the Company entered into a one-year consulting contract with
an unrelated party. In accordance with said contract, the consultant received warrants to purchase 200,000 shares of common stock, exercisable
over a three-year period at $0.20 per share.
The weighted average assumptions made in calculating
the fair value of warrants granted during the six months ended June 30, 2024, and 2023, are as follows:
Schedule of weighted average assumptions of
warrants granted | |
| | |
| |
| |
Six Months Ended June 30, | |
| |
2024 | | |
2023 | |
Expected volatility | |
| 215.54% | | |
| 172.63% | |
Expected dividend yield | |
| – | | |
| – | |
Risk-free interest rate | |
| 4.62% | | |
| 3.85% | |
Expected term (in years) | |
| 5.00 | | |
| 5.00 | |
Schedule of warrants activity | |
| | |
| | |
| | |
| |
| |
Shares | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining Contractual Term (Years) | | |
Aggregate Intrinsic Value | |
Outstanding, January 1, 2024 | |
| 653,357 | | |
$ | 58.54 | | |
| 4.20 | | |
$ | 28,000 | |
Granted | |
| 100,000 | | |
$ | 0.50 | | |
| 4.93 | | |
$ | 150,000 | |
Cancelled or expired | |
| – | | |
$ | – | | |
| – | | |
$ | – | |
Outstanding, June 30, 2024 | |
| 753,357 | | |
$ | 50.84 | | |
| 3.45 | | |
$ | 510,000 | |
Warrants exercisable, June 30, 2024, | |
| 753,357 | | |
$ | 50.84 | | |
| 3.45 | | |
$ | 510,000 | |
On June 3, 2024, the Company entered into a one-year consulting agreement
with a non-affiliated entity. The agreement provides for cash compensation of $85,000 (inclusive of a $25,000 signing bonus) to the consultant
plus warrants to purchase 100,000 common shares at an exercise price of $0.50 per share through June 30, 2027. See Note 5 for further
discussion.
NOTE 7 – EARNINGS (LOSS) PER SHARE
Pursuant to ASC 260, Earnings Per Share, basic
earnings (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding
for the periods presented.
Diluted earnings (loss) per share is computed
by dividing net income (loss) by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive
securities outstanding during the period. Potentially dilutive common shares may consist of common stock issuable for stock options and
warrants (using the treasury stock method), convertible notes and common stock issuable. These common stock equivalents may be dilutive
in the future. In the event of a net loss, diluted loss per share is the same as basic loss per share since the effect of the potential
common stock equivalents upon conversion would be anti-dilutive.
The following potentially dilutive equity securities
outstanding as of June 30, 2024, and December 31, 2023, are as follows:
Schedule of potentially dilutive equity securities
outstanding | |
| | |
| |
| |
June 30, 2024 | | |
December 31, 2023 | |
Stock options | |
| 1,876,390 | | |
| 1,876,275 | |
Warrants | |
| 753,357 | | |
| 653,358 | |
Series AAA preferred stock | |
| 209,525 | | |
| 209,525 | |
Series E preferred stock | |
| 10,281 | | |
| 10,281 | |
Series H preferred stock | |
| 7,684,730 | | |
| 7,684,730 | |
Total common stock equivalents | |
| 10,534,284 | | |
| 10,434,169 | |
NOTE 8 – COMMITMENTS AND CONTINGENCIES
Litigation
Michael Trepeta, a former Co-CEO and director
of the Company, filed a lawsuit against the Company and its subsidiary, Mobiquity Networks in April 2023 in the New York State Supreme
Court, Nassau County. The claims stem from a Separation Agreement and Release that Mr. Trepeta and the Company entered into six years
ago in April 2017 which terminated Mr. Trepeta’ s employment agreement and discontinued his employment and directorship with the
Company, among other things, by mutual agreement. Mr. Trepeta also gave the Company a release in the Separation Agreement and Release.
Mr. Trepeta has claimed that the Company fraudulently induced him to enter into the Separation Agreement and Release; that the Company
breached Mr. Trepeta’ s employment agreement; and that the Company breached its covenant of good faith and fair dealing and its
fiduciary duty. Mr. Trepeta is claiming not less than $2.5 Million in damages. Based on the Company’s initial internal review of
the situation, the Company believes the claims lack merit and it intends to vigorously defend same. In December 2023, the Company was
notified that its motion to dismiss Mr. Trepeta’ s action was granted but Mr. Trepeta has filed a notice of appeal. Due to uncertainties inherent in litigation, the Company cannot predict the outcome of this matter at this time.
NOTE 9 – SUBSEQUENT EVENTS
Between July 1, 2024, and August 8, 2024, the
Company raised a total of $280,000 in cash proceeds from various accredited investors in conjunction with common stock subscription agreements,
resulting in the issuance of a total of 560,000 shares of common stock at a subscription price of $0.50 per share price.
Related Party Loans
On July 5, 2024, the Company entered into a Loan
Agreement with Dr. Salkind for proceeds of $50,000. On July 23, 2024, the Company entered into a Loan Agreement with Dr. Salkind’s
son for proceeds of $50,000. Both of these July 2024 loans were issued under the same non-interest, repayment, and conversion terms as
the Salkind June 2024 Loan discussed in Note 5.
In July 2024, the Company’s corporate attorney,
and shareholder of the Company, loaned an additional $78,000 to the Company on a short-term, non-interest bearing basis, of which $28,000
has since been repaid.
Conversion of Series H Preferred Stock
On August 6, 2024, all of the 768,473 outstanding
shares of Series H Preferred Stock automatically converted into 7,843,570 shares of common stock (including accrued stock dividends of
158,840 shares) as the closing price of our common stock exceeded $2.00 per share for ten consecutive trading days. Of the 7,843,570 common
shares issued, 7,675,160 shares were issued to our Chairman, Dr. Gene Salkind.
August 2024 Merchant Agreement
In August 2024, the Company entered into an agreement for the purchase
and sale of future receivables (August 2024 Merchant Agreement) with a financial institution for the sale of future receivables in exchange
for $200,000 in funding (the August 2024 Purchase Price), of which $60,000 represented cash proceeds, and the balance applied as full
settlement of the outstanding obligations under the February 2024 Merchant Agreement funding discussed above. The Purchase Price is to
be repaid through daily payments representing 16% of future customer payments received until a total of approximately $273,800 is paid.
In connection with the August 2024 Merchant Agreement, and as additional consideration, the Company has agreed to issue 2,779 shares of
its common stock to the financial institution in an amount equal to 5% of the new principal Advance Amount, or $6,057, which was recorded
as debt discount. The number of shares issued is equal to 5% of the Advance Amount divided by the average closing per share price of the
Company’s common stock for the previous twenty (20) days from the signed date of the Merchant Agreement. The balance of the Merchant
Agreement funding is expected to be repaid in full by April 2025.
ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS
OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
References in this Management’s Discussion
and Analysis of Financial Condition and Results of Operations to “us,” “we,” “our,” and similar terms
refer to the Company.
The information contained in this Form 10-Q and
documents incorporated herein by reference are intended to update the information contained in the Company's Form 10-K for its fiscal
year ended December 31, 2023 which includes our audited financial statements for the years ended December 31, 2023 and 2022 and such information
presumes that readers have access to, and will have read, the "Management's Discussion and Analysis of Financial Condition and Results
of Operations," "Risk Factors" and other information contained in such Form 10-K and other Company filings with the Securities
and Exchange Commission ("SEC").
This statement contains forward-looking statements
within the meaning of the Securities Act. Discussions containing such forward-looking statements may be found throughout this statement.
Actual events or results may differ materially from those discussed in the forward-looking statements as a result of various factors,
including the matters set forth in this statement. The accompanying consolidated financial statements as of June 30, 2024, and 2023 includes
the accounts of Mobiquity Technologies, Inc. (the “Company”) and its wholly owned subsidiaries.
This Quarterly Report includes forward-looking
statements, as that term is defined in the federal securities laws, based upon current expectations that involve risks and uncertainties,
such as plans, objectives, expectations, and intentions. Actual results and the timing of events could differ materially from those anticipated
in these forward-looking statements as a result of a number of factors. Words such as “anticipate,” “estimate,”
“plan,” “continuing,” “ongoing,” “expect,” “believe,” “intend,”
“may,” “will,” “should,” “could,” and similar expressions are used to identify forward-looking
statements. We caution you that these statements are not guarantees of future performance or events and are subject to a number of uncertainties,
risks and other influences, many of which are beyond our control, which may influence the accuracy of the statements and the projections
upon which the statements are based. Our actual results could differ materially from those anticipated in the forward-looking statements
as a result of certain risk factors discussed in our Annual Report on Form 10-K (filed with the Securities and Exchange Commission (the
“SEC”) on April 8, 2024.
Any one or more of these uncertainties, risks
and other influences could materially affect our results of operations and whether forward-looking statements made by us ultimately prove
to be accurate. Our actual results, performance and achievements could differ materially from those expressed or implied in these forward-looking
statements. We undertake no obligation to publicly update or revise any forward-looking statements, whether from new information, future
events or otherwise.
Our Company
We are a next-generation advertising technology,
data compliance and intelligence company which operates through our three proprietary software platforms in the programmatic advertising
industry.
The Programmatic Advertising Industry
Programmatic advertising refers to the automated
buying and selling of digital ad space. In contrast to manual advertising, which relies on human interaction and negotiation between publishers
and marketers, programmatic ad buying harnesses technology to purchase digital display space. This use of software and algorithms helps
streamline ad buying processes, which is why programmatic has become one of the most indispensable digital marketing tools worldwide.
In 2023, global programmatic ad spend reached an estimated 558 billion U.S. dollars, with spending set to surpass $700 billion by 2026.
The United States remains the leading programmatic advertising market worldwide.
Our Mission
Our mission is to help enterprises in the programmatic
industry become more efficient and effective regarding the monetization of advertising, audience segments and data compliance. We do this
by offering three proprietary solutions: Our ATOS platform for brands and agencies, our data intelligence platform for audience segments
and targeting, and our publisher platform for privacy compliance and publisher monetization.
Our Opportunity
Due to the recent changes to Privacy Laws,
such as GDPR and CCPA, along with Apple and Google’s removal of Identifiers, we believe Publishers are facing two significant
issues: increasing costs due to privacy compliance laws and decreasing revenue, due to the lack of audience targeting. We believe there
is a major paradigm shift occurring in the market, where user data and the targeting intelligence to use it must shift from middlemen
directly to the content publishers. Publishers must own their first party data and manage their audiences’ segments in-house. We
believe that irrespective of whether a publisher chooses to work with us or not, they need to find a solution that allows advertisers
to buy directly from them.
Our Solutions
Programmatic Advertising Platform
Our advertising technology operating system (or
ATOS) platform is a single-vendor end-to-end solution that blends artificial intelligence (or AI) and machine learning (or ML)-based optimization
technology that automatically serves advertising and manages digital advertising campaigns. Our ATOS platform engages with approximately
10 billion advertisement opportunities per day.
As an automated programmatic ecosystem, ATOS increases
speed and performance, by providing dynamic technology that scales in real-time. It is this proprietary cloud-based architecture that
keeps costs down and allows us to pass along savings to our customers. Also, by offering more of the features inherent in a digital advertising
campaign and removing the need for third-party integration of those features, we believe that our ATOS platform can be substantially more
time efficient and cost efficient than other Demand-Side Platforms (or DSPs). Our ATOS platform also decreases the effective cost basis
for users by integrating all the necessary capabilities at no additional cost as compared to the costs to outsource these capabilities
to one or more providers in a fragmented ecosystem. DSP and bidding technologies, AdCop™ Fraud Protection, rich media and ad serving,
attribution, reporting dashboard and DMP are all included in our ATOS platform.
Data Intelligence Platform
Our data intelligence platform provides precise
data and insights on consumer’s real-world behavior and trends for use in marketing and research. Our management believes, based
on our experience in the industry, that we provide one of the most accurate and scaled solutions for data collection and analysis, utilizing
multiple internally developed proprietary technologies.
We provide our data intelligence platform to our
customers on a managed services basis, and offer a self-service alternative through our MobiExchange product, which is a software-as-a-service
(or SaaS) fee model. MobiExchange is a data-focused technology solution that enables users to rapidly build actionable data and insights
for its own use. MobiExchange’s easy-to-use, self-service tools allow anyone to reduce the complex technical and financial barriers
typically associated with turning offline data, and other business data, into actionable digital products and services. MobiExchange provides
out-of-the box private labeling, flexible branding, content management, user management, user communications, subscriptions,
payment, invoices, reporting, gateways to third party platforms, and help desk, among other things.
Publisher Platform for Monetization and Compliance
Our content publisher platform is a single-vendor
ad tech operating system that allows publishers to better monetize their opt-in user data and advertising inventory. The platform includes
tools for: consent management, audience building, a direct advertising interface and inventory enhancement. Our publisher platform provides
content publishers with the functionality to use its user identifier data to create inventories of profiled data segments and to target
audiences with advertising using that data, in a data privacy compliant manner.
Our Revenue Sources
We target publishers, brands, advertising agencies
and other advertising technology companies as our audience for our three platform products. Our sales and marketing strategy is focused
on providing a de-fragmented operating system that facilitates a considerably more efficient and effective way for advertisers and publishers
to transact with each other. Our goal is to become the programmatic display advertising industry standard for small and medium sized advertisers.
We generate revenue from our platforms through two verticals:
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The first is licensing one or more of our platforms as a white-label product for use by advertising agencies, demand-side platforms (or DSP’s), brands and publishers. Under the white-label scenario, the user licenses a platform from us and is responsible for running its own business operations and is billed a percentage of amounts spent on advertising run through the platform. |
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The third revenue stream is a managed services model, in which, the user is billed a higher percentage of revenue run through a platform, but all services are managed by us. |
Critical Accounting Policies
Our discussion and analysis of our financial condition
and results of operations are based upon our consolidated financial statements, which have been prepared in accordance with generally
accepted accounting principles in the United States (U.S. GAAP). The preparation of financial statements requires management to make estimates
and disclosures on the date of the financial statements. On an on-going basis, we evaluate our estimates including, but not limited to,
those related to revenue recognition. We use authoritative pronouncements, historical experience, and other assumptions as the basis for
making judgments. We believe that the following critical accounting policies affect our more significant judgments and estimates in the
preparation of our financial statements.
Use of Estimates
Preparing financial statements in conformity with
U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure
of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported periods. Actual
results could differ from those estimates, and those estimates may be material.
Risks and Uncertainties
The Company operates in an industry that is subject
to intense competition and changes in consumer demand. The Company’s operations are subject to significant risks and uncertainties
including financial and operational risks including the potential risk of business failure.
The Company has experienced, and in the future
expects to continue to experience, variability in sales and earnings. The factors expected to contribute to this variability include,
among others, (i) the cyclical nature of the industry, (ii) general economic conditions in the various local markets in which the Company
competes, including a potential general downturn in the economy, and (iii) the volatility of prices in connection with the Company’s
distribution of the product. These factors, among others, make it difficult to project the Company’s operating results on a consistent
basis.
Fair Value of Financial Instruments
The Company accounts for financial instruments
at fair value, which as is defined as the exchange price that would be received to sell an asset or paid to transfer a liability (exit
price) in an orderly transaction between market participants at the measurement date. The valuation techniques are based on observable
and unobservable inputs. Observable inputs reflect readily obtainable data from independent sources, while unobservable inputs reflect
certain market assumptions. There are three levels of inputs that may be used to measure fair value:
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Level 2—Valuation based on observable quoted prices for similar assets and liabilities in active markets; and |
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Level 3—Valuation based on unobservable inputs that are supported by little or no market activity, which require management’s best estimate of what market participants would use as fair value. |
Fair value estimates discussed herein are based
upon certain market assumptions and pertinent information available to management.
The respective carrying value of certain on-balance-sheet
financial instruments approximated their fair value. These financial instruments include accounts receivable, accounts payable, accrued
interest – related party, and accrued expenses, and contract liabilities. On June 30, 2024, the carrying amounts of these financial
instruments approximated their fair values due to the short-term nature of these instruments, or they are receivable or payable on demand.
The fair value of the Company’s debt approximates its carrying value based on current financing rates available to the Company and
its short-term nature.
The Company does not have any other financial
or non-financial assets or liabilities that would be characterized as Level 1, Level 2, or Level 3 instruments.
Accounts Receivable
Accounts receivable represent customer obligations
under normal trade terms and are stated at the amount management expects to collect from outstanding customer balances. Credit is extended
to customers based on an evaluation of their financial condition and other factors. Interest is not accrued on overdue accounts receivable.
The Company does not require collateral.
Management periodically assesses the Company’s
accounts receivable and, if necessary, establishes an allowance for credit losses. The Company provides an allowance for credit losses
based upon a review of the outstanding accounts receivable, historical collection information and existing economic conditions. Accounts
determined to be uncollectible are charged to operations when that determination is made.
Bad debt expense (recovery) is recorded as a component
of general and administrative expenses in the consolidated statements of operations.
Impairment of Long-lived Assets
Management evaluates the recoverability of the
Company’s identifiable intangible assets and other long-lived assets when events or circumstances indicate a potential impairment
exists, in accordance with the provisions of ASC 360-10-35-15 Impairment or Disposal of Long-Lived Assets. Events and circumstances
considered by the Company in determining whether the carrying value of identifiable intangible assets and other long-lived assets may
not be recoverable include but are not limited to significant changes in performance relative to expected operating results; significant
changes in the use of the assets; significant negative industry or economic trends; and changes in the Company’s business strategy.
In determining if impairment exists, the Company estimates the undiscounted cash flows to be generated from the use and ultimate disposition
of these assets and compares this to the carrying amounts of the assets.
If impairment is indicated based on a comparison
of the assets’ carrying values and the undiscounted cash flows, the impairment to be recognized is measured as the amount by which
the carrying amount of the assets exceeds the fair value of the assets.
Revenue Recognition
The Company recognizes revenue in accordance with
Accounting Standards Codification (ASC) Topic 606, Revenue from Contracts with Customers (ASC 606) to align revenue recognition
more closely with the delivery of the Company’s services and will provide financial statement readers with enhanced disclosures.
In accordance with ASC 606, revenue is recognized when a customer obtains control of promised services. The amount of revenue recognized
reflects the consideration to which the Company expects to be entitled to receive in exchange for these services. To achieve this core
principle, the Company applies the following five steps:
Identify the contract with a customer.
A contract with a customer exists when (i) the
Company enters into an enforceable contract with a customer that defines each party’s rights regarding the services to be transferred
and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines
that collection of substantially all consideration for services that are transferred is probable based on the customer’s intent
and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention
to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer,
published credit and financial information pertaining to the customer.
Identify the performance obligations in the
contract.
Performance obligations promised in a contract
are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer
can benefit from the service either on its own or together with other resources that are readily available from third parties or from
the Company, and are distinct in the context of the contract, whereby the transfer of the services is separately identifiable from other
promises in the contract. To the extent a contract includes multiple promised services, the Company must apply judgment to determine whether
promised services are capable of being distinct and distinct in the context of the contract. If these criteria are not met the promised
services are accounted for as a combined performance obligation.
Determine the transaction price.
The transaction price is determined based on the
consideration to which the Company will be entitled in exchange for transferring services to the customer. To the extent the transaction
price includes variable consideration, the Company estimates the amount of variable consideration that should be included in the transaction
price utilizing either the expected value method or the most likely amount method depending on the nature of the variable consideration.
Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future
reversal of cumulative revenue under the contract will not occur.
Allocate the transaction price to performance
obligations in the contract.
If the contract contains a single performance
obligation, the entire transaction price is allocated to the single performance obligation. However, if a series of distinct services
that are substantially the same qualifies as a single performance obligation in a contract with variable consideration, the Company must
determine if the variable consideration is attributable to the entire contract or to a specific part of the contract. Contracts that contain
multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone
selling price basis unless the transaction price is variable and meets the criteria to be allocated entirely to a performance obligation
or to a distinct service that forms part of a single performance obligation.
Recognize revenue when or as the Company satisfies
a performance obligation.
The Company satisfies performance obligations
either overtime or at a point in time. Revenue is recognized at the time the related performance obligation is satisfied by transferring
a promised service to a customer.
Each of the Company’s customer contracts
is deemed to have a single performance obligation. Payment terms and conditions vary by contract, although terms generally include a requirement
of payment within 30 to 90 days.
Stock-Based Compensation
The Company accounts for our stock-based compensation
under ASC 718 Compensation – Stock Compensation using the fair value-based method. Under this method, compensation
cost is measured at the grant date based on the fair value of the award and is recognized over the requisite service period, which is
generally the vesting period. This guidance establishes standards for the accounting for transactions in which an entity exchanges equity
instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services
that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments.
The Company uses the Black-Scholes model for measuring
the fair value of options and other equity instruments granted to both employees and non-employees.
When determining fair value of stock-based compensation,
the Company considers the following assumptions incorporated into the Black-Scholes model:
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Recently Adopted Accounting Pronouncements
We consider the applicability and impact of all
new accounting pronouncements on our consolidated financial position, results of operations, stockholders’ equity, cash flows, or
presentation thereof. Management has evaluated all recent accounting pronouncements as issued by the Financial Accounting Standards Board
(FASB) through the date their consolidated financial statements were available to be issued and found no recent accounting pronouncements
issued, but not yet effective, that when adopted, will have a material impact on the consolidated financial statements of the Company.
Fair Value Measurement of Equity Securities
Subject to Contractual Sale Restrictions: On September 30, 2022, the FASB issued ASU 2022-03 (ASU 2022-03), which clarifies the
guidance in Topic 820 on the fair value measurement of an equity security that is subject to contractual restrictions that prohibit the
sale of an equity security. The ASU also requires specific disclosures related to such an equity security, including (1) the fair value
of such equity securities reflected in the balance sheet, (2) the nature and remaining duration of the corresponding restrictions, and
(3) any circumstances that could cause a lapse in the restrictions. ASU 2022-03 clarifies that a “contractual restriction prohibiting
the sale of an equity security is a characteristic of the reporting entity holding the equity security” and is not included in the
equity security unit of account. Accordingly, an entity should not consider the contractual sale restriction when measuring the equity
security’s fair value (i.e., the entity should not apply a discount related to the contractual sale restriction, as stated in ASC
820-10-35-36B as amended by the ASU). The ASU also prohibits an entity from recognizing a contractual sale restriction as a separate unit
of account. For public business entities, ASU 2022-03 is effective for fiscal years beginning after December 15, 2023, and interim periods
within those fiscal years, with early adoption permitted. The adoption of ASU 2022-03, effective January 1, 2024, did not have an impact
on the Company’s consolidated financial statements and related disclosures.
Financial Instrument – Credit Losses:
In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of
Credit Losses on Financial Instruments (ASU 2016-13). ASU 2016-13 replaces the incurred loss impairment methodology
under current GAAP with a methodology that reflects expected credit losses and requires a consideration of a broader range of reasonable
and supportable information to inform credit loss estimates. ASU 2016-13 requires the use of a forward-looking expected credit
loss model for accounts receivables, loans, and other financial instruments. In May 2019, the FASB issued ASU 2019-05, which provides
transition relief for entities adopting ASU 2016-13. For entities that have adopted ASU 2016-13, the amendments in ASU 2019-05
are effective for fiscal years beginning after December 15, 2019, including interim periods therein. An entity may adopt ASU No. 2019-05
in any interim period after its issuance if the entity has adopted ASU 2016-13. For all other entities, the effective date will be
the same as the effective date of ASU 2016-13. ASU 2016-13 is effective for fiscal years beginning after December 15, 2022,
including interim periods within those fiscal years. The Company adopted ASU 2016-13 on January 1, 2023, and the adoption of the guidance
did not have a significant impact on its consolidated financial statements and disclosures.
Accounting for Contract Assets and Contract
Liabilities from Contracts with Customers: In October 2021, the FASB issued ASU No. 2021-08, Business Combinations (Topic
805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (ASU 2021-08). Under ASU 2021-08, an acquirer
in a business combination must apply ASC 606 principles when recognizing and measuring acquired contract assets and contract liabilities.
The provisions of ASU 2021-08 are applicable for the Company for fiscal years and interim periods beginning after December 15, 2022. The
Company adopted ASU 2021-08 on January 1, 2023, and the adoption of the guidance did not have a significant impact on its consolidated
financial statements and disclosures.
Plan of Operation
Mobiquity intends to hire several new sales and
sales support individuals to help generate additional revenue using the Advangelists platform, our new Publisher Platform, and the Mobiquity
Networks MobiExchange. Mobiquity’s sales team will focus on Advertising Agencies, Brands, and publishers to help increase both supply
and demand across the Advangelists platform while providing unique data segments utilizing MobiExchange. Together the Advangelists platform
and MobiExchange platform create multiple revenue streams for Mobiquity. The first is licensing the Advangelists platform as a white-label
product for use by Advertising Agencies, DSP’s, Publishers, and Brands. Under the White-Label scenario, the user licenses the technology
and is responsible for running its own business operations and is billed a percentage of volume run through the platform. The second revenue
stream is a managed services model in which the user is billed a higher percentage of revenue run through the platform, but all services
are managed by the Mobiquity/Advangelists team. The third revenue model is a seat model, where the user is billed a percentage of revenue
run through the platform and business operations are shared between the user and the Mobiquity/Advangelists team. Additional revenue can
be generated by offering data segments and digital audiences through MobiExchange for use in omnichannel marketing programs that include
but not limited to programmatic advertising email marketing and SMS. The goal of the sales team is to inform potential users of the benefits
in efficiency and effectiveness of utilizing the end-to-end, fully integrated ATOS created by Advangelists and Mobiquity Networks. New
sales and support individuals are also needed to generate revenue for our new Publisher Platform. The target audiences for this platform
will be website publishers, application publishers, Connected TV (CTV) publishers and Supply-Side Platform (SSP) operators.
Results of Operations
Quarter ended June 30, 2024, versus quarter
ended June 30, 2023
The following table sets forth certain selected
statement of operations data for the periods indicated in dollars. In addition, we note that the period-to-period comparison may not be
indicative of future performance.
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Three Months Ended | |
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June 30, 2024 | | |
June 30, 2023 | |
Revenues | |
$ | 266,892 | | |
$ | 131,515 | |
Cost of revenues | |
| 184,125 | | |
| 104,089 | |
Gross profit | |
| 82,767 | | |
| 27,426 | |
Total operating expenses | |
| 1,104,776 | | |
| 1,537,979 | |
Loss from operations | |
$ | (1,022,009 | ) | |
$ | (1,510,553 | ) |
We generated revenues of $266,892 in the second
quarter of 2024 compared to $131,515 for the same period of 2023, an increase of $135,377. The increase can be directly attributed to
the uptick of political revenue in 2024. The Company has developed several new features which we believe will help grow revenue throughout
the remainder of 2024.
Cost of revenues was $184,125 or 69% of revenues
in the second quarter of 2024 as compared to $101,089 or 79% of revenues in the same fiscal period of 2023. Costs of revenues include
audience building, targeting features and web services for storage of our data and web engineers who are building and maintaining our
platforms. Our ability to capture and store data for sales does not translate to increased cost of revenues.
Gross profit was $82,767 or 31% of revenues for
the second quarter of 2024 as compared to $27,426 in the same period of 2023 or 21% of revenues.
Operating expenses were $1,104,776 in the second
quarter of 2024 compared to $1,537,979 in the comparable period of the prior year, a decrease of $433,203. The decrease in operating costs
was primarily related to a decrease in professional fees of approximately $170,000, salaries expense of $192,000, and license and fees
of approximately $39,000.
The loss from operations for the second quarter
of 2024 was $1,022,009 as compared to $1,510,553 for the comparable period of the prior year. Our loss from operations decreased by approximately
$489,000, driven in part by interest and licenses and fees as stated above. Approximately $463,000 of the decrease in operating expenses
is related to the Company’s capitalization of net software development costs during the second quarter of 2024 related to the development
of new products. These costs were primarily internal salaries for technological engineers, and external consultant costs. Similar projects
were under development during the second half of 2023. The continuing operating loss is attributable to the focused effort in creating
the products and services required to move forward with our business.
Six Months ended June 30, 2024, versus six
months ended June 30, 2023
The following table sets forth certain selected
statement of operations data for the periods indicated in dollars. In addition, we note that the period-to-period comparison may not be
indicative of future performance.
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Six Months Ended | |
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June 30, 2024 | | |
June 30, 2023 | |
Revenues | |
$ | 530,174 | | |
$ | 263,739 | |
Cost of revenues | |
| 395,394 | | |
| 166,897 | |
Gross profit | |
| 134,780 | | |
| 96,842 | |
Total operating expenses | |
| 2,205,887 | | |
| 2,963,726 | |
Loss from operations | |
$ | (2,071,107 | ) | |
$ | (2,866,884 | ) |
We generated revenues of $530,174 in the first
six-months of 2024 compared to $263,739 for the same period of 2023, an increase of $266,435. The increase can be directly attributed
to the uptick of political revenue in 2024. The Company has developed several new features which we believe will help grow revenue throughout
the remainder of 2024.
Cost of revenues was $395,394 or 75% of revenues
in the first six-months of 2024 as compared to $166,897 or 63% of revenues in the same fiscal period of 2023. Costs of revenues include
audience building, targeting features and web services for storage of our data and web engineers who are building and maintaining our
platforms. Our ability to capture and store data for sales does not translate to increased cost of revenues.
Gross profit was $134,780 or 25% of revenues for
the first six-months of 2024 as compared to $96,842 in the same period of 2023 or 37% of revenues.
Operating expenses were $2,205,887 in the first
six-months of 2024 compared to $2,963,726 in the comparable period of the prior year, a decrease of $757,839. The decrease in operating
costs was primarily related to a decrease in professional fees of approximately $533,000, license and fees of approximately $138,000 and
$159,000 in amortization expense.
The loss from operations for the first six-months
of 2024 was $2,071,107 as compared to $2,866,884 for the comparable period of the prior year. Our loss from operations decreased by approximately
$796,000, driven in part by professional fees and licenses and fees as stated above. Approximately $110,000 of the decrease in operating
expenses is related to the Company’s capitalization of net software development costs during the first six months of 2024 related
to the development of new products. These costs were primarily internal salaries for technological engineers, and external consultant
costs. Similar projects were under development during the second half of 2023. The continuing operating loss is attributable to the focused
effort in creating the products and services required to move forward with our business.
Liquidity and Capital Resources
We have a history of operating losses, and our
management has concluded that factors raise substantial doubt about our ability to continue as a going concern and our auditor has included
an explanatory paragraph relating to our ability to continue as a going concern in its audit report for the fiscal year ended December
31, 2023.
The Company had cash of $23,892 at June 30, 2024.
Cash used in operating activities for the six months ended June 30, 2024, was $1,336,280. This resulted primarily from a net loss of $1,787,407
offset by stock-based compensation of $1,175, amortization of intangibles of $162,904, amortization of debt discount of $147,294,
increase in accounts receivable of $186,482 and $222,524 increase in accounts payable and accrued expenses, and increase in prepaid expenses
and other assets of $96,652. Cash used in investing activities results from an increase in capitalized software development costs of $974,375.
Cash flow provided by financing activities of $1,806,275 resulted primarily from net cash received from common stock issuances of $1,462,000,
net proceeds from the issuance of debt $876,923, offset by repayments on notes payable of $532,642.
The Company had cash of $1,598,160 at June 30,
2023. Cash used in operating activities for the six months ended June 30, 2023, was $2,918,114. This resulted primarily from a net loss
of $3,825,743 offset by stock-based compensation of $22,061, amortization of intangibles of $321,972, amortization of debt discount
of $738,141, decrease in accounts receivable of $192,811 and $678,574 decrease in accounts payable and accrued expenses, and decrease
in prepaid expenses and other assets of $47,500. Cash used in investing activities results from an increase in capitalized software development
costs of $864,179. Cash flow provided by financing activities of $5,159,599 resulted primarily from cash paid on loans of $1,587,500,
net proceeds from the issuance of debt $1,011,500, and cash received from the issuance of common stock and pre-funded warrants of $5,735,499.
Our company commenced operations in 1998 and was
initially funded by our three founders, each of whom has made demand loans to our company that have been repaid. Since 1999, we have relied
on equity financing and borrowings from outside investors to supplement our cash flow from operations and expect this to continue in 2024
and beyond until cash flow from our proximity marketing operations becomes substantial.
Debt and Equity Transactions
See Notes 4, 5, and 9 to the consolidated financial
statements herein for a complete description of various debt and equity transactions in the periods covered by this report.
Off-Balance Sheet Arrangements
As of June 30, 2024, we did not have any off-balance-sheet
arrangements, as defined in Item 303(a)(4)(ii) of Regulation S-K.
ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES
ABOUT MARKET RISK
Not applicable
ITEM 4. CONTROLS AND PROCEDURES
As required by Rules 13a-15 and 15d-15 under the
Exchange Act, our Chief Executive Officer and Chief Financial Officer evaluated the effectiveness of the disclosure controls and procedures
as of each fiscal year and quarter. Based upon this evaluation, the Chief Executive Officer and Chief Financial Officer have concluded
that our disclosure controls and procedures were not effective as of June 30, 2024, due primarily to the Company’s lack of segregation
of duties in the finance and accounting department similar to other companies our size.
We maintain disclosure controls and procedures,
which are designed to ensure that information required to be disclosed in the reports we file or submit under the Securities Exchange
Act of 1934, as amended, is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange
Commission’s rules and forms, and that such information is accumulated and communicated to our management, including our CEO and
CFO, as appropriate, to allow timely decisions regarding required disclosure.
There were changes in the Company’s internal
control over financial reporting during the most recently completed fiscal year, which includes the integration of the new staff, that
have materially affected or are reasonably likely to materially affect the Company’s internal control over financial reporting.
We performed additional analysis as deemed necessary
to ensure that our financial statements were prepared in accordance with U.S. generally accepted accounting principles. Accordingly, the
management believes that the financial statements included in this Form 10-Q present fairly in all material respects our financial position,
results of operations and cash flows for the period presented.
Continuing Internal Controls Remediation Efforts
During fiscal 2022 the Company identified control
gaps and deficiencies. The Company continues to mitigate and remediate the gaps, deficiencies, and material weaknesses in its internal
controls. The Board of Directors and The Audit Committee, as a priority, initiated these remediation activities to ensure the Company
has proper internal controls over financial reporting and corporate governance. The Company has instituted independent monitoring and
testing of these aforementioned controls. These procedures were applied during fiscal 2023 and will continue in fiscal 2024, with mitigation
and revision of controls continuing to be an ongoing process. Management has decided to defer the allocation of the additional talent
necessary for the full implementation of the planned remediations until late fiscal 2024. The Company has instituted detective controls
as well as independent monitoring and testing of these aforementioned controls, which gives management comfort that reporting represents
the financial results of the Company in all material respects.
PART II. OTHER INFORMATION
ITEM 1. LEGAL PROCEEDINGS.
Michael Trepeta, a former Co-CEO and director
of the Company, filed a lawsuit against the Company and its subsidiary, Mobiquity Networks in April 2023 in the New York State Supreme
Court, Nassau County. The claims stem from a Separation Agreement and Release that Mr. Trepeta and the Company entered into six years
ago in April 2017 which terminated Mr. Trepeta’ s employment agreement and discontinued his employment and directorship with the
Company, among other things, by mutual agreement. Mr. Trepeta also gave the Company a release in the Separation Agreement and Release.
Mr. Trepeta has claimed that the Company fraudulently induced him to enter into the Separation Agreement and Release; that the Company
breached Mr. Trepeta’ s employment agreement; and that the Company breached its covenant of good faith and fair dealing and its
fiduciary duty. Mr. Trepeta is claiming not less than $2.5 Million in damages. Based on the Company’s initial internal review of
the situation, the Company believes the claims lack merit and it intends to vigorously defend same. In December 2023, the Company was
notified that its motion to dismiss Mr. Trepeta’s action was granted but Mr. Trepeta has filed a notice of appeal. Due to uncertainties
inherent in litigation, the Company cannot predict the outcome of this matter at this time.
ITEM 1A. RISK FACTORS
Incorporated by reference are the risk factors
contained in our Form 10-K for the fiscal year ended December 31, 2023.
ITEM 2. CHANGES IN SECURITIES.
RECENT SALES OF UNREGISTERED SECURITIES
(a) For fiscal 2023, we had no sales or issuances
of unregistered capital stock, except as described below:
Date of Sale |
|
Title of Security |
|
Number Sold |
|
Consideration Received and Description of Underwriting or Other Discounts to Market
Price or Convertible
Security, Afforded to
Purchasers |
|
Exemption
from
Registration
Claimed |
|
If Option, Warrant or Convertible
Security, terms
of exercise or
conversion |
2023 |
|
Common Stock |
|
291,891 shares |
|
Services rendered |
|
Rule 506, Section 4(2) |
|
Not applicable |
|
|
|
|
|
|
|
|
|
|
|
2023 |
|
Common Stock |
|
626, 844 shares
2,448,427 warrants |
|
Shares sold for cash |
|
Rule 506, Section 4(2) |
|
Warrant exercise price ranging from $1.50 to 6.975 per share |
|
|
|
|
|
|
|
|
|
|
|
2023 |
|
Common Stock |
|
34, 849 shares |
|
Original issue discount |
|
Section 3 (a)(9) |
|
Not applicable |
|
|
|
|
|
|
|
|
|
|
|
2023 |
|
Common Stock |
|
2,314,026 shares |
|
Warrant conversion |
|
Section 3 (a)(9) |
|
Each warrant exercise price $6.975 |
|
|
|
|
|
|
|
|
|
|
|
2023 |
|
Common Stock |
|
92,378 shares |
|
Interest conversion |
|
Rule 506, Section 4(2) |
|
Not applicable |
|
|
|
|
|
|
|
|
|
|
|
Jan-June 2024 |
|
Common
Stock |
|
3,447,334 shares |
|
Shares sold for cash |
|
Rule 506,
Section 4(2) |
|
Not applicable |
|
|
|
|
|
|
|
|
|
|
|
Jan-June
2024 |
|
Common
Stock |
|
157,754 shares |
|
Services rendered |
|
Rule 506, Section 4(2) |
|
Not applicable |
In April 2023, the Board of Directors or the Compensation
Committee of the Company’s Board of Directors approved the following transactions:
|
· |
Grant of 6,667 shares of restricted common stock to Gene Salkind, Chairman of the Board, for services previously rendered, based on a per share value of $2.505. |
|
· |
Grant of 3,333 shares of restricted common stock each to the Company’s CEO and another member of the Board of Directors for services as directors of the Company. |
|
· |
Grant of 2,000 shares of common stock to Gene Salkind as payment for accrued and unpaid interest of approximately $5,000 based on a per share value of $2.505. |
|
· |
Grant of 4,791 shares of restricted common stock to the Company’s legal counsel as payment for accrued and unpaid services valued at $12,000 and $2.505 per share. |
|
· |
Issuance of a total of 31,891 shares of restricted common stock at a per share value of $2.52 as payment and full settlement of outstanding accounts payable with a total carrying amount of $80,411. |
Share prices used in the above transaction were
based on the market price of the Company’s common stock on the consummation dates of the transactions.
Salkind October 2023 Loan Conversion and Series
G Preferred Stock Issuance
Effective November 7, 2023, Mr. Gene Salkind and
parties associated with him (the Series G Preferred Shareholders), invested $1,503,495 into the Company’s newly created Series G
Preferred Stock, formalized through three Subscription Agreements for the sale of a combined 300,789 shares of Series G Preferred Stock
for total cash proceeds of $1,200,000, plus the conversion of $300,000 in principal and $3,495 in accrued interest from the Salkind October
2023 Loan (see Note 4). Each share of the Series G Preferred Stock is convertible by the Series G Preferred Shareholders at any time after
issuance into ten (10) shares of the Company’s Common Stock, or $0.50 per Common Share (Series G Conversion Ratio). The Series G
Preferred Stock will automatically convert at the same Series G Conversion Ratio upon the Company’s Common Stock reporting of a
closing sales price over $5.00 per share for ten (10) consecutive trading days. The Company did not pay any commissions or other compensation
to any third party in connection with the transactions reported herein. Exemption from registration is claimed under section 4(2) of the
Securities Act of 1933, as amended.
Series H Preferred Stock Issuances
On December 18, 2023, the Series G Preferred Shareholders
agreed to exchange all 300,789 of the Series G Preferred Stock into 751,730 shares of the Company’s newly created Series H Preferred
Stock. Also, our legal counsel agreed to exchange $33,000 of monies owed to the law firm for 16,500 shares of Series H Preferred Stock.
Each share of the Series H Preferred Stock is convertible at any time after issuance into ten (10) shares of the Company’s Common
Stock, or $0.20 per Common Share (Series H Conversion Ratio). The Series H Preferred Stock will automatically convert at the same Series
H Conversion Ratio upon the Company’s Common Stock reporting of a closing sales price over $2.00 per share for ten (10) consecutive
trading days or on December 31, 2026, whichever is earlier. The Company did not pay any commissions or other compensation to any third
party in connection with the transactions reported herein. Exemption from registration is claimed under section 3(a)(9) of the Securities
Act of 1933, as amended.
Issuance of Common Stock for Settlement of
Liabilities
In January 2024, the Company issued 100,000 shares
of its common stock at a per share price of $0.53 in full settlement of vendor liabilities outstanding at an amount equal to $53,000.
In March 2024, the Company issued 18,000 shares of its common stock in settlement of outstanding vendor liabilities at an amount equal
to $12,000 stock at per share prices ranging from $0.50 to $1.00.
Issuance of Common Stock for Cash
During the first six months of 2024, the Company
raised a total of $1,462,000 in cash from various accredited investors in conjunction with common stock subscription agreements, resulting
in the issuance of a total of 3,247,334 shares at per share prices ranging from $0.30 to $0.60. An additional subscription agreement was
executed during June 2024 for the purchase of 200,000 shares of common stock for $100,000 in cash. The Company recorded a stock subscription
receivable for $100,000 at June 30, 2024 as the funds were received subsequent to June 2024.
Issuance of Common Stock Warrant for Services
During June 2024, the Company entered into a consulting
agreement with an unrelated party for general business consulting services. The term of the agreement is for twelve months, commencing
in June 2024. Compensation under the agreement included an upfront payment of $25,000, and the issuance of 100,000 common stock warrants,
exercisable through June 2027, at an exercise price of $0.50 per share. The fair value of the warrants at issuance was $171,800, which
is being amortized, along with the upfront payment, through general and administrative expenses, straight-line, over the twelve-month
service period. The Company recognized approximately $16,400 in expense for the quarter ended June 30, 2024 associated with the upfront
payment and warrants.
Treasury Stock
In the three months ended March 31, 2024, the
Company repurchased 17 shares of common stock in the first quarter of March 31,2024 for an insignificant amount of money, recorded as
treasury stock. There were no repurchases of the Company’s common stock for the year ended December 31, 2023, or the quarter ended
June 30, 2024.
ITEM 3. DEFAULTS UPON SENIOR SECURITIES.
Not applicable.
ITEM 4. MINE SAFETY DISCLOSURES.
Not applicable.
ITEM 5. OTHER INFORMATION.
During the quarter ended June 30, 2024, no director
or officer of the Company adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,”
as each term is defined in Item 408(a) of Regulation S-K.
ITEM 6. EXHIBITS
Exhibit |
|
|
Number |
|
Exhibit Title |
2.1 |
|
Agreement and Plan of Merger dated November 20, 2018 between Mobiquity Technologies, Inc., Glen Eagles Acquisition LP, Avng Acquisition Sub, LLC, Advangelists, LLC, and Deepankar Katyal as Member Representative (the “Advangelists Merger Agreement”) (Incorporated by reference to Form 8-K dated December 11, 2018.) |
2.2 |
|
First Amendment to the Advangelists Merger Agreement dated December 6, 2018 (Incorporated by reference to Form 8-K dated December 11, 2018.) |
2.3 |
|
Membership Interest Purchase Agreement dated as of April 30, 2019 between Mobiquity Technologies, Inc. and Glen Eagles Acquisition LP (Incorporated by reference to Form 8-K dated April 30, 2019.) |
2.4 |
|
Membership Interest Purchase Agreement, effective as of May 8, 2019 between Mobiquity Technologies, Inc. and Gopher Protocol, Inc. (Incorporated by reference to Form 8-K dated May 10, 2019.) |
2.5 |
|
Assignment and Assumption Agreement effective as of May 8, 2019 between Mobiquity Technologies, Inc. and Gopher Protocol, Inc. (Incorporated by reference to Form 8-K dated May 10, 2019.) |
2.6 |
|
Stock Purchase Agreement, effective as of September 13, 2019, by and between Mobiquity Technologies, Inc. and GBT Technologies, Inc. (Incorporated by reference to Form 8-K dated September 13, 2019.) |
2.7 |
|
Subscription Agreement, dated as of September 13, 2019, by and between Mobiquity Technologies, Inc. and Dr. Gene Salkind (Incorporated by reference to Form 8-K/A dated September 13, 2019.) |
2.8 |
|
Subscription Agreement, dated as of September 13, 2019, by and between Mobiquity Technologies, Inc. and Marital Trust GST Subject U/W/O Leopold Salkind (Incorporated by reference to Form 8-K/A dated September 13, 2019.) |
2.9 |
|
Securities Purchase Agreement dated September 20, 2021, by and between Mobiquity Technologies, Inc. and Talos Victory Fund, LLC (Incorporated by reference to Form 8-K dated September 20, 2021.) |
2.10 |
|
Securities Purchase Agreement dated September 20, 2021, by and between Mobiquity Technologies, Inc. and Blue Lake Partners LLC (Incorporated by reference to Form 8-K dated September 20, 2021.) |
2.11 |
|
Securities Purchase Agreement dated December 30, 2022, with Walleye (Incorporated by reference to Form 8-K filed with the SEC on January 4, 2023) |
3.1 |
|
Certificate of Incorporation filed March 26, 1998 (Incorporated by reference to Registrant’s Registration Statement on Form 10-SB as filed with the Commission on February 10, 2005) |
Exhibit |
|
|
Number |
|
Exhibit Title |
3.2 |
|
Amendment to Certificate of Incorporation filed June 10, 1999 (Incorporated by reference to Registrant’s Registration Statement on Form 10-SB as filed with the Commission on February 10, 2005) |
3.3 |
|
Amendment to Certificate of Incorporation approved by stockholders in 2005(Incorporated by reference to Registrant’s Registration Statement on Form 10-SB as filed with the Commission on February 10, 2005) |
3.4 |
|
Amendment to Certificate of Incorporation dated September 11, 2008 (Incorporated by reference to the Registrant’s Form 10-K for its fiscal year ended December 31, 2012.) |
3.5 |
|
Amendment to Certificate of Incorporation dated October 7, 2009 (Incorporated by reference to the Registrant’s Form 10-K for its fiscal year ended December 31, 2012.) |
3.6 |
|
Amendment to Certificate of Incorporation dated May 18, 2012 (Incorporated by reference to the Registrant’s Form 10-K for its fiscal year ended December 31, 2012.) |
3.7 |
|
Amendment to Certificate of Incorporation dated September 10, 2013 (Incorporated by reference to Registrant’s Form 8-K filed on September 11, 2013.) |
3.8 |
|
Amendment to Certificate of Incorporation filed December 22, 2015 (Incorporated by reference to Form 10-K for the fiscal year ended December 31, 2015.) |
3.9 |
|
Amendment to Certificate of Incorporation dated March 23, 2016 (Incorporated by reference to Form 8-K dated March 24, 2016.) |
3.10 |
|
Amendment to Certificate of Incorporation dated February 28, 2017 (Incorporated by reference to Form 8-K dated March 1, 2017.) |
3.11 |
|
Amendment to Certificate of Incorporation dated September 2018 (Incorporated by reference to Form 10-K for the fiscal year ended December 31, 2018.) |
3.12 |
|
Amendment to Certificate of Incorporation dated February 2019 (Incorporated by reference to Form 10-K for the fiscal year ended December 31, 2018.) |
3.13 |
|
Amendment to Certificate of Incorporation dated December 17, 2018 (Incorporated by reference to Form 10-K for the fiscal year ended December 31, 2018.) |
3.14 |
|
Amendment to Certificate of Incorporation dated December 4, 2018 (Incorporated by reference to Form 10-K for the fiscal year ended December 31, 2018.) |
3.15 |
|
Restated Certificate of Incorporation dated July 16, 2019 (Incorporated by reference to Form 8-K dated July 15, 2019.) |
3.16 |
|
Amendment to Certificate of Incorporation-Series dated September 23, 2019 *** |
3.17 |
|
Amendment to Certificate of Incorporation dated August 24, 2020*** |
3.18 |
|
Amendment to Restated Certificate of Incorporation dated June 15, 2023***** |
3.19 |
|
Amended By-Laws (Incorporated by reference to Registrant’s Registration Statement on Form 10-SB as filed with the Commission on February 10, 2005) |
3.20 |
|
2014 Amendment to By-Laws (Incorporated by reference to Form 8-K filed with the SEC on December 24, 2014.) |
3.21 |
|
November 2021 Amendment to By-Laws**** |
3.22 |
|
Amendment No. 3 to Bylaws (Incorporated by reference to Form 8-K filed with the SEC on May 16, 2023.) |
3.23 |
|
Amendment to Certificate of Incorporation dated November 2023** |
3.24 |
|
Amendment to Certificate of Incorporation dated December 2023** |
4.1 |
|
Amended and Restated $7,512,500 Promissory Note dated as of May 10, 2019, from Mobiquity Technologies, Inc. to Deepanker Katyal, as representative of the former members of Advangelists, LLC (Incorporated by reference to Form 8-K dated May 10, 2019.) |
4.2 |
|
Second Amended and Restated Promissory Note, dated as of September 13, 2019, by and between Mobiquity Technologies, Inc. and Deepankar Katyal, as representative of the former owners of Advangelists, LLC (Incorporated by reference to Form 8-K dated September 13, 2019.) |
4.3 |
|
Form of Common Stock Purchase Warrant (Incorporated by reference to Form 8-K dated September 13, 2019.) |
4.4 |
|
Convertible Promissory Note in favor of Dr. Gene Salkind, dated as of September 13, 2019 (Incorporated by reference to Form 8-K/A dated September 13, 2019.) |
4.5 |
|
Amended and Restated Convertible Promissory Note in favor of Dr. Gene Salkind, dated as of December 31, 2019 *** |
4.6 |
|
Second Amended and Restated Convertible Promissory Note in favor of Dr. Gene Salkind, dated as of April 1, 2019 *** |
4.7 |
|
Convertible Promissory Note in favor of Marital Trust GST Subject U/W/O Leopold Salkind, dated as of September 13, 2019 (Incorporated by reference to Form 8-K/A dated September 13, 2019.) |
4.8 |
|
Amended and Restated Convertible Promissory Note in favor of Marital Trust GST Subject U/W/O Leopold Salkind, dated as of December 31, 2019*** |
4.9 |
|
Second Amended and Restated Convertible Promissory Note in favor of Marital Trust GST Subject U/W/O Leopold Salkind, dated as of April 1, 2019*** |
4.10 |
|
Form of Lender Warrant (Incorporated by reference to Form 8-K/A dated September 13, 2019.) |
4.11 |
|
Promissory Note in favor of Talos Victory Fund, LLC dated September 20, 2021 (Incorporated by reference to Form 8-K dated September 20, 2021.) |
4.12 |
|
Promissory Note in favor of Blue Lake Partners LLC dated September 20, 2021 (Incorporated by reference to Form 8-K dated September 20, 2021.) |
4.13 |
|
Common Stock Purchase Warrant dated September 20, 2021, issued to Talos Victory Fund, LLC (Incorporated by reference to Form 8-K dated September 20, 2021.) |
4.14 |
|
Common Stock Purchase Warrant dated September 20, 2021, issued to Blue Lake Partners LLC (Incorporated by reference to Form 8-K dated September 20, 2021.) |
Exhibit |
|
|
Number |
|
Exhibit Title |
4.15 |
|
Form of 2021 Representative’s warrant*** |
4.16 |
|
Form of 2021Warrant Agent Agreement by and between the Company and Continental Stock Transfer & Trust Company*** |
4.17 |
|
Form of 2021 Warrant (Annex C to the Form of Warrant Agent Agreement attached as Exhibit 4.16)*** |
4.18 |
|
Form of Representative’s Warrant*** |
4.19 |
|
Form of Series 2023 Warrant*** |
4.20 |
|
Form of Pre-funded Warrant (Form 2023)*** |
4.21 |
|
Form of Investor Convertible Debt Subscription Agreement (5% Original Issue Discount)*** |
4.22 |
|
Form of Investor Convertible Debt Subscription Agreement (10% Original Issue Discount)*** |
4.23 |
|
Form of Investor Convertible Debt Subscription Agreement (10% Annual Interest)*** |
4.24 |
|
Promissory Note dated December 30, 2022, issued to Walleye (Incorporated by reference to Form 8-K filed with the SEC on January 4, 2023) |
4.25 |
|
Amendment dated February 7, 2023 to Promissory Note dated December 30, 2022 issued to Walleye**** |
4.26 |
|
Warrant dated December 30, 2022, issued to Walleye (Incorporated by reference to Form 8-K filed with the SEC on January 4, 2023) |
4.27 |
|
Form of Pre-funded Warrant for the Offering***** |
4.28 |
|
Amendment dated February 13, 2023, to Promissory Note dated December 30, 2022 issued to Walleye***** |
10.1 |
|
Employment Agreement dated April 2, 2019 – Dean L. Julia (Incorporated by reference to Form 10-K/A filed with the SEC on April 26, 2019.) |
10.2 |
|
Employment Agreement dated April 2, 2019 – Sean Trepeta (Incorporated by reference to Form 10-K/A filed with the SEC on April 26, 2019.) |
10.3 |
|
Employment Agreement dated April 2, 2019 – Paul Bauersfeld (Incorporated by reference to Form 10-K/A filed with the SEC on April 26, 2019.) |
10.4 |
|
Employment Agreement dated January 4, 2022 – Deepanker Katyal (Incorporated by reference to Form 10-K filed with the SEC on March 30, 2022) |
10.5 |
|
Security Agreement and Subsidiary Guarantee with Walleye (Incorporated by reference to Form 8-K filed with the SEC on January 4, 2023) |
21.1 |
|
Subsidiaries of the Issuer (Incorporated by reference to Form 10-K for the fiscal year ended December 31, 2018.) |
31.1 |
|
Rule 13a-14(a) Certification in accordance with section 302of the Sarbanes-Oxley Act of 2002* |
31.2 |
|
Rule 13a-14(a) Certification in accordance with section 302of the Sarbanes-Oxley Act of 2002* |
32.1 |
|
Certification Pursuant to 18.U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002* |
32.2 |
|
Certification Pursuant to 18.U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002* |
99.1 |
|
2005 Employee Benefit and Consulting Services Compensation Plan (Incorporated by reference to Registrant’s Registration Statement on Form 10-SB/A filed with the Commission March 21, 2005.) |
99.2 |
|
Amendment to 2005 Plan (Incorporated by reference to the Registrant’s Form 10-QSB/A filed with the Commission on August 15, 2005.) |
99.3 |
|
2009 Employee Benefit and Consulting Services Compensation Plan (Incorporated by reference to Form 10-K filed for the fiscal year ended December 31, 2009.) |
99.4 |
|
2018 Employee Benefit and Consulting Services Compensation Plan. (Incorporated by reference to Definitive Proxy Statement filed with the SEC on January 11, 2019.) |
99.5 |
|
2021 Employee Benefit and Consulting Compensation Plan*** |
99.6 |
|
2023 Equity Participation Plan (Incorporated by reference to Definitive Proxy Statement filed with the SEC on April 18, 2023.) |
99.7 |
|
2023 Employee Benefit and Consulting Compensation Plan** |
101.INS |
|
Inline XBRL Instance Document * |
101.SCH |
|
Inline Document, XBRL Taxonomy Extension * |
101.CAL |
|
Inline Calculation Linkbase, XBRL Taxonomy Extension Definition * |
101.DEF |
|
Inline Linkbase, XBRL Taxonomy Extension Labels * |
101.LAB |
|
Inline Linkbase, XBRL Taxonomy Extension * |
101.PRE |
|
Inline Presentation Linkbase * |
__________________
* |
Filed herewith. |
** |
Filed with form 10-K for fiscal year ended December 31, 2023 |
*** |
Previously filed under Form S-1 Registration Statement, File No. 333-260364. |
**** |
Previously filed under Form S-1 Registration Statement File No. 333-269293. |
***** |
Previously filed under Form S-1 Registration Statement File No. 333-272572 |
SIGNATURES
Pursuant to the requirements of Section 13 or
15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.
|
MOBIQUITY TECHNOLOGIES, INC. |
|
|
|
Date: August 12, 2024 |
By: |
/s/ Dean L. Julia |
|
|
Dean L. Julia, |
|
|
Principal Executive Officer |
|
|
|
|
|
|
Date: August 12, 2024 |
By: |
/s/ Sean McDonnell |
|
|
Sean McDonnell, |
|
|
Principal Financial Officer |
EXHIBIT 31.1
CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
I, Dean L. Julia, certify that:
1. I have reviewed this Quarterly Report on Form
10-Q of Mobiquity Technologies, Inc.
2. Based on my knowledge, this report does not
contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the
circumstances under which such statements were made, not misleading with respect to the period covered by this report.
3. Based on my knowledge, the financial statements,
and other financial information included in this report, fairly present in all material respects the financial condition, results of operations
and cash flows of the registrant as of, and for, the periods presented in this report.
4. The registrant’s other certifying
officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)
and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant
and have:
a) Designed such disclosure
controls and procedures or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material
information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities,
particularly during the period in which this report is being prepared.
b) Designed such internal
control over financial reporting or caused such internal control over financial reporting to be designed under our supervision, to provide
reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes
in accordance with generally accepted accounting principles.
c) Evaluated the effectiveness
of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure
controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d) Disclosed in this report
any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter
that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting;
and
5. The registrant's other certifying officer and
I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the
audit committee of the registrant's board of directors (or persons performing the equivalent functions):
a) All significant deficiencies
and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely
affect the registrant's ability to record, process, summarize and report financial information; and
b) Any fraud, whether or not
material, that involves management or other employees who have a significant role in the registrant's internal control over financial
reporting.
Date: August 12, 2024 |
/s/ DEAN L. JULIA |
|
|
DEAN L. JULIA, |
|
|
PRINCIPAL EXECUTIVE OFFICER |
|
EXHIBIT 31.2
CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
I, Sean McDonnell, certify that:
1. I have reviewed this Quarterly Report on Form
10-Q of Mobiquity Technologies, Inc.
2. Based on my knowledge, this report does not
contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the
circumstances under which such statements were made, not misleading with respect to the period covered by this report.
3. Based on my knowledge, the financial statements,
and other financial information included in this report, fairly present in all material respects the financial condition, results of operations
and cash flows of the registrant as of, and for, the periods presented in this report;
4. The registrant’s other certifying officer
and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)
and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant
and have:
a) Designed such disclosure
controls and procedures or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material
information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities,
particularly during the period in which this report is being prepared.
b) Designed such internal
control over financial reporting or caused such internal control over financial reporting to be designed under our supervision, to provide
reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes
in accordance with generally accepted accounting principles.
c) Evaluated the effectiveness
of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure
controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d) Disclosed in this report
any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter
that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting;
and
5. The registrant's other certifying officer and
I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the
audit committee of the registrant's board of directors (or persons performing the equivalent functions):
a) All significant deficiencies
and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely
affect the registrant's ability to record, process, summarize and report financial information; and
b) Any fraud, whether or not
material, that involves management or other employees who have a significant role in the registrant's internal control over financial
reporting.
Date: August 12, 2024 |
/s/ SEAN MCDONNELL |
|
|
SEAN MCDONNELL, PRINCIPAL FINANCIAL OFFICER |
|
EXHIBIT 32.1
CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
PURSUANT TO 18 U.S.C. SECTION 1350
In connection with the Quarterly Report of Mobiquity
Technologies, Inc. (the “Company”) on Form 10-Q for the period ended June 30, 2024, as filed with the Securities and Exchange
Commission on the date hereof (the "Report"), I, Dean L. Julia, Principal Executive Officer of the Company, certify, pursuant
to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act, that:
(1) The Report fully complies with the requirements
of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2) The information contained in the Report fairly
presents, in all material respects, the financial condition and result of operations of the Company.
|
/s/ DEAN L. JULIA |
|
|
DEAN L. JULIA |
|
|
PRINCIPAL EXECUTIVE OFFICER |
|
Date: August 12, 2024 |
|
|
EXHIBIT 32.2
CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
PURSUANT TO 18 U.S.C. SECTION 1350
In connection with the Quarterly Report of Mobiquity
Technologies, Inc. (the “Company”) on Form 10-Q for the period ended June 30, 2024, as filed with the Securities and Exchange
Commission on the date hereof (the "Report"), I, Sean McDonnell, Principal Financial Officer of the Company, certify, pursuant
to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act, that:
(1) The Report fully complies with the requirements
of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2) The information contained in the Report fairly
presents, in all material respects, the financial condition and result of operations of the Company.
|
/s/ SEAN MCDONNELL |
|
|
SEAN MCDONNELL |
|
|
PRINCIPAL FINANCIAL OFFICER |
|
Date: August 12, 2024 |
|
|
v3.24.2.u1
Cover - shares
|
6 Months Ended |
|
Jun. 30, 2024 |
Aug. 08, 2024 |
Cover [Abstract] |
|
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Document Type |
10-Q
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Amendment Flag |
false
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Document Quarterly Report |
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|
|
Document Transition Report |
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|
|
Document Period End Date |
Jun. 30, 2024
|
|
Document Fiscal Period Focus |
Q2
|
|
Document Fiscal Year Focus |
2024
|
|
Current Fiscal Year End Date |
--12-31
|
|
Entity File Number |
001-41117
|
|
Entity Registrant Name |
MOBIQUITY TECHNOLOGIES, INC.
|
|
Entity Central Index Key |
0001084267
|
|
Entity Tax Identification Number |
11-3427886
|
|
Entity Incorporation, State or Country Code |
NY
|
|
Entity Address, Address Line One |
35 TORRINGTON LANE
|
|
Entity Address, City or Town |
SHOREHAM
|
|
Entity Address, State or Province |
NY
|
|
Entity Address, Postal Zip Code |
11786
|
|
City Area Code |
516
|
|
Local Phone Number |
246-9422
|
|
Title of 12(g) Security |
Common Stock, $.0001 par value and Common Stock Purchase Warrants
|
|
Entity Current Reporting Status |
Yes
|
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Yes
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v3.24.2.u1
Consolidated Balance Sheets - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Current Assets |
|
|
Cash |
$ 23,892
|
$ 528,272
|
Accounts receivable |
222,397
|
1,192,538
|
Less: Allowance for credit losses |
(44,545)
|
(1,157,910)
|
Accounts receivable, net |
177,852
|
34,628
|
Prepaid and other current assets |
246,287
|
149,635
|
Total Current Assets |
448,031
|
712,535
|
Property and equipment, net |
6,628
|
7,298
|
Goodwill |
1,352,865
|
1,352,865
|
Intangible assets, net |
0
|
76,488
|
Capitalized software development costs, net |
2,937,867
|
2,049,908
|
Total Assets |
4,745,391
|
4,199,094
|
Current Liabilities |
|
|
Accounts payable and accrued expenses |
1,986,570
|
1,626,914
|
Accrued interest - related party |
14,408
|
0
|
Contract liabilities |
31,412
|
195,135
|
Debt, current portion, net |
660,292
|
168,717
|
Total Current Liabilities |
2,692,682
|
1,990,766
|
Total Liabilities |
2,692,682
|
1,990,766
|
Commitments and Contingencies (Note 9) |
|
|
Stockholders' Equity |
|
|
Common stock; $0.0001 par value, 100,000,000 shares authorized, 7,600,014 and 3,994,926 shares issued, 7,597,497 and 3,992,426 shares outstanding |
761
|
400
|
Treasury stock, at cost, $0.0001 par value 2,517 and 2,500 shares outstanding |
(1,350,006)
|
(1,350,000)
|
Additional paid-in capital |
222,329,613
|
220,598,180
|
Stock Subscription Receivable |
(100,000)
|
0
|
Accumulated deficit |
(218,827,746)
|
(217,040,339)
|
Total Stockholders' Equity |
2,052,709
|
2,208,328
|
Total Liabilities and Stockholders' Equity |
4,745,391
|
4,199,094
|
AAA Preferred Stock [Member] |
|
|
Stockholders' Equity |
|
|
Preferred stock, value |
3
|
3
|
Series E Preferred Stock [Member] |
|
|
Stockholders' Equity |
|
|
Preferred stock, value |
6
|
6
|
Series H Preferred Stock [Member] |
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|
Stockholders' Equity |
|
|
Preferred stock, value |
$ 78
|
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v3.24.2.u1
Consolidated Balance Sheets (Parenthetical) - $ / shares
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Preferred stock, par value |
$ 0.0001
|
|
Preferred stock, shares authorized |
5,000,000
|
|
Common stock, par value |
$ 0.0001
|
$ 0.0001
|
Common stock, shares authorized |
100,000,000
|
100,000,000
|
Common stock, shares issued |
7,600,014
|
3,994,926
|
Common stock, shares outstanding |
7,597,497
|
3,992,426
|
Treasury stock, par value |
$ 0.0001
|
$ 0.0001
|
Treasury stock, shares outstanding |
2,517
|
2,500
|
AAA Preferred Stock [Member] |
|
|
Preferred stock, par value |
$ 0.0001
|
$ 0.0001
|
Preferred stock, shares authorized |
1,250,000
|
1,250,000
|
Preferred stock, shares issued |
31,413
|
31,413
|
Preferred stock, shares outstanding |
31,413
|
31,413
|
Series E Preferred Stock [Member] |
|
|
Preferred stock, par value |
$ 0.0001
|
$ 0.0001
|
Preferred stock, shares authorized |
70,000
|
70,000
|
Preferred stock, shares issued |
61,688
|
61,688
|
Preferred stock, shares outstanding |
61,688
|
61,688
|
Series H Preferred Stock [Member] |
|
|
Preferred stock, par value |
$ 0.0001
|
$ 0.0001
|
Preferred stock, shares authorized |
770,000
|
770,000
|
Preferred stock, shares issued |
768,473
|
768,473
|
Preferred stock, shares outstanding |
768,473
|
768,473
|
X |
- DefinitionFace amount or stated value per share of treasury stock.
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v3.24.2.u1
Consolidated Statements of Operations (Unaudited) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Income Statement [Abstract] |
|
|
|
|
Revenues |
$ 266,892
|
$ 131,515
|
$ 530,174
|
$ 263,739
|
Cost of revenues |
184,125
|
104,089
|
395,394
|
166,897
|
Gross profit |
82,767
|
27,426
|
134,780
|
96,842
|
Operating expenses |
|
|
|
|
General and administrative expenses |
1,043,020
|
1,364,170
|
2,042,313
|
2,637,704
|
Depreciation and amortization |
61,756
|
173,809
|
163,574
|
326,022
|
Total operating expenses |
1,104,776
|
1,537,979
|
2,205,887
|
2,963,726
|
Loss from operations |
(1,022,009)
|
(1,510,553)
|
(2,071,107)
|
(2,866,884)
|
Other income (expense) |
|
|
|
|
Interest expense |
(113,785)
|
(382,159)
|
(170,872)
|
(743,396)
|
Gain (Loss) on debt extinguishment, net |
152,643
|
(396,323)
|
152,643
|
(396,323)
|
Loss on disposal of fixed assets |
0
|
(695)
|
0
|
(695)
|
Other income |
237,949
|
0
|
237,949
|
0
|
Interest income |
55
|
791
|
4,656
|
1,555
|
Total other income (expense) - net |
276,862
|
(778,386)
|
224,376
|
(1,138,859)
|
Net loss before income taxes |
(745,147)
|
(2,288,939)
|
(1,846,731)
|
(4,005,743)
|
Income tax benefit |
0
|
180,000
|
59,324
|
180,000
|
Net loss |
$ (745,147)
|
$ (2,108,939)
|
$ (1,787,407)
|
$ (3,825,743)
|
Loss per share - basic |
$ (0.14)
|
$ (1.31)
|
$ (0.29)
|
$ (3.12)
|
Loss per share - diluted |
$ (0.14)
|
$ (1.31)
|
$ (0.29)
|
$ (3.12)
|
Weighted average number of shares outstanding - basic |
5,297,503
|
1,605,911
|
6,220,624
|
1,224,947
|
Weighted average number of shares outstanding - diluted |
5,297,503
|
1,605,911
|
6,220,624
|
1,224,947
|
X |
- DefinitionThe aggregate cost of goods produced and sold and services rendered during the reporting period.
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v3.24.2.u1
Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)
|
Series E Preferred Stock [Member] |
Series F Preferred Stock [Member] |
Series G Preferred Stock [Member] |
Series H Preferred Stock [Member] |
Series AAA Preferred Stock [Member] |
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Stock Subscription Receivable [Member] |
Treasury Stock, Common [Member] |
Retained Earnings [Member] |
Total |
Beginning balance, value at Dec. 31, 2022 |
$ 6
|
$ 0
|
$ 0
|
$ 0
|
$ 3
|
$ 62
|
$ 211,846,321
|
$ 0
|
$ (1,350,000)
|
$ (210,507,222)
|
$ (10,830)
|
Beginning balance, shares at Dec. 31, 2022 |
61,688
|
0
|
0
|
0
|
31,413
|
620,776
|
|
|
2,500
|
|
|
Common stock and pre-funded warrants issued under public offering, net of issuance costs |
|
|
|
|
|
$ 25
|
3,207,475
|
|
|
|
3,207,500
|
Common stock and pre-funded warrants issued under public offering, net of issuance costs, shares |
|
|
|
|
|
251,843
|
|
|
|
|
|
Common stock issued under cashless warrant exercises and exercise of pre-funded warrants |
|
|
|
|
|
$ 23
|
(23)
|
|
|
|
|
Common stock issued under cashless warrant exercises and exercise of pre-funded warrants, shares |
|
|
|
|
|
229,327
|
|
|
|
|
|
Incentive common stock and warrants issued with long-term debt |
|
|
|
|
|
$ 4
|
708,460
|
|
|
|
708,464
|
Incentive common stock and warrants issued with long-term debt, shares |
|
|
|
|
|
34,849
|
|
|
|
|
|
Stock based compensation |
|
|
|
|
|
|
12,304
|
|
|
|
12,304
|
Net loss |
|
|
|
|
|
|
|
|
|
(1,716,804)
|
(1,716,804)
|
Ending balance, value at Mar. 31, 2023 |
$ 6
|
$ 0
|
$ 0
|
$ 0
|
$ 3
|
$ 114
|
215,774,537
|
0
|
$ (1,350,000)
|
(212,224,026)
|
2,200,634
|
Ending balance, shares at Mar. 31, 2023 |
61,688
|
0
|
0
|
0
|
31,413
|
1,136,795
|
|
|
2,500
|
|
|
Beginning balance, value at Dec. 31, 2022 |
$ 6
|
$ 0
|
$ 0
|
$ 0
|
$ 3
|
$ 62
|
211,846,321
|
0
|
$ (1,350,000)
|
(210,507,222)
|
(10,830)
|
Beginning balance, shares at Dec. 31, 2022 |
61,688
|
0
|
0
|
0
|
31,413
|
620,776
|
|
|
2,500
|
|
|
Net loss |
|
|
|
|
|
|
|
|
|
|
(3,825,743)
|
Ending balance, value at Jun. 30, 2023 |
$ 6
|
$ 0
|
$ 0
|
$ 0
|
$ 3
|
$ 209
|
218,628,271
|
0
|
$ (1,350,000)
|
(214,332,965)
|
2,945,524
|
Ending balance, shares at Jun. 30, 2023 |
61,688
|
1
|
0
|
0
|
31,413
|
2,095,763
|
|
|
2,500
|
|
|
Beginning balance, value at Mar. 31, 2023 |
$ 6
|
$ 0
|
$ 0
|
$ 0
|
$ 3
|
$ 114
|
215,774,537
|
0
|
$ (1,350,000)
|
(212,224,026)
|
2,200,634
|
Beginning balance, shares at Mar. 31, 2023 |
61,688
|
0
|
0
|
0
|
31,413
|
1,136,795
|
|
|
2,500
|
|
|
Common stock and pre-funded warrants issued under public offering, net of issuance costs |
|
|
|
|
|
$ 38
|
2,527,960
|
|
|
|
2,527,998
|
Common stock and pre-funded warrants issued under public offering, net of issuance costs, shares |
|
|
|
|
|
375,001
|
|
|
|
|
|
Common stock issued under cashless warrant exercises and exercise of pre-funded warrants |
|
|
|
|
|
$ 45
|
(45)
|
|
|
|
|
Common stock issued under cashless warrant exercises and exercise of pre-funded warrants, shares |
|
|
|
|
|
459,698
|
|
|
|
|
|
Common stock issued for services rendered |
|
|
|
|
|
$ 3
|
80,408
|
|
|
|
80,411
|
Common stock issued for services rendered, shares |
|
|
|
|
|
31,891
|
|
|
|
|
|
Common stock issued for conversion of interest |
|
|
|
|
|
$ 9
|
235,554
|
|
|
|
235,563
|
Common stock issued for conversion of interest, shares |
|
|
|
|
|
92,378
|
|
|
|
|
|
Stock based compensation |
|
|
|
|
|
|
9,757
|
|
|
|
9,757
|
Series F preferred stock issued for cash |
|
|
|
|
|
|
100
|
|
|
|
100
|
Series F preferred stock issued for cash, shares |
|
1
|
|
|
|
|
|
|
|
|
|
Net loss |
|
|
|
|
|
|
|
|
|
(2,108,939)
|
(2,108,939)
|
Ending balance, value at Jun. 30, 2023 |
$ 6
|
$ 0
|
$ 0
|
$ 0
|
$ 3
|
$ 209
|
218,628,271
|
0
|
$ (1,350,000)
|
(214,332,965)
|
2,945,524
|
Ending balance, shares at Jun. 30, 2023 |
61,688
|
1
|
0
|
0
|
31,413
|
2,095,763
|
|
|
2,500
|
|
|
Beginning balance, value at Dec. 31, 2023 |
$ 6
|
$ 0
|
$ 0
|
$ 78
|
$ 3
|
$ 400
|
220,598,180
|
0
|
$ (1,350,000)
|
(217,040,339)
|
2,208,328
|
Beginning balance, shares at Dec. 31, 2023 |
61,688
|
0
|
0
|
768,473
|
31,413
|
3,994,926
|
|
|
2,500
|
|
|
Common stock issued for services |
|
|
|
|
|
$ 12
|
64,988
|
|
|
|
65,000
|
Common stock issued for services, shares |
|
|
|
|
|
118,000
|
|
|
|
|
|
Common stock issued for cash |
|
|
|
|
|
$ 112
|
399,888
|
|
|
|
400,000
|
Common stock issued for cash, shares |
|
|
|
|
|
1,123,334
|
|
|
|
|
|
Stock based compensation |
|
|
|
|
|
|
234
|
|
|
|
234
|
Accrued Series H Preferred Stock cash dividends |
|
|
|
|
|
|
(46,108)
|
|
|
|
(46,108)
|
Repurchase of common stock held in Treasury |
|
|
|
|
|
|
|
|
$ (6)
|
|
(6)
|
Repurchase of common stock held in Treasury, shares |
|
|
|
|
|
|
|
|
17
|
|
|
Net loss |
|
|
|
|
|
|
|
|
|
(1,042,260)
|
(1,042,260)
|
Ending balance, value at Mar. 31, 2024 |
$ 6
|
$ 0
|
$ 0
|
$ 78
|
$ 3
|
$ 524
|
221,017,182
|
0
|
$ (1,350,006)
|
(218,082,599)
|
1,585,188
|
Ending balance, shares at Mar. 31, 2024 |
61,688
|
0
|
0
|
768,473
|
31,413
|
5,236,260
|
|
|
2,517
|
|
|
Beginning balance, value at Dec. 31, 2023 |
$ 6
|
$ 0
|
$ 0
|
$ 78
|
$ 3
|
$ 400
|
220,598,180
|
0
|
$ (1,350,000)
|
(217,040,339)
|
2,208,328
|
Beginning balance, shares at Dec. 31, 2023 |
61,688
|
0
|
0
|
768,473
|
31,413
|
3,994,926
|
|
|
2,500
|
|
|
Net loss |
|
|
|
|
|
|
|
|
|
|
(1,787,407)
|
Ending balance, value at Jun. 30, 2024 |
$ 6
|
$ 0
|
$ 0
|
$ 78
|
$ 3
|
$ 761
|
222,329,613
|
(100,000)
|
$ (1,350,006)
|
(218,827,746)
|
2,052,709
|
Ending balance, shares at Jun. 30, 2024 |
61,688
|
0
|
0
|
768,473
|
31,413
|
7,600,014
|
|
|
2,517
|
|
|
Beginning balance, value at Mar. 31, 2024 |
$ 6
|
$ 0
|
$ 0
|
$ 78
|
$ 3
|
$ 524
|
221,017,182
|
0
|
$ (1,350,006)
|
(218,082,599)
|
1,585,188
|
Beginning balance, shares at Mar. 31, 2024 |
61,688
|
0
|
0
|
768,473
|
31,413
|
5,236,260
|
|
|
2,517
|
|
|
Common stock issued for services |
|
|
|
|
|
$ 4
|
24,031
|
|
|
|
24,035
|
Common stock issued for services, shares |
|
|
|
|
|
39,754
|
|
|
|
|
|
Common stock issued for cash |
|
|
|
|
|
$ 213
|
1,061,787
|
|
|
|
1,062,000
|
Common stock issued for cash, shares |
|
|
|
|
|
2,124,000
|
|
|
|
|
|
Common stock subscribed |
|
|
|
|
|
$ 20
|
99,980
|
(100,000)
|
|
|
|
Common stock subscribed, shares |
|
|
|
|
|
200,000
|
|
|
|
|
|
Stock based compensation |
|
|
|
|
|
|
941
|
|
|
|
941
|
Accrued Series H Preferred Stock cash dividends |
|
|
|
|
|
|
(46,108)
|
|
|
|
(46,108)
|
Warrants issued for services |
|
|
|
|
|
|
171,800
|
|
|
|
171,800
|
Net loss |
|
|
|
|
|
|
|
|
|
(745,147)
|
(745,147)
|
Ending balance, value at Jun. 30, 2024 |
$ 6
|
$ 0
|
$ 0
|
$ 78
|
$ 3
|
$ 761
|
$ 222,329,613
|
$ (100,000)
|
$ (1,350,006)
|
$ (218,827,746)
|
$ 2,052,709
|
Ending balance, shares at Jun. 30, 2024 |
61,688
|
0
|
0
|
768,473
|
31,413
|
7,600,014
|
|
|
2,517
|
|
|
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v3.24.2.u1
Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Cash flows from operating activities: |
|
|
Net loss |
$ (1,787,407)
|
$ (3,825,743)
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
Depreciation |
670
|
4,050
|
Provision for credit losses |
43,258
|
46,458
|
Loss on disposal of asset |
0
|
695
|
Amortization of intangible assets |
76,488
|
300,368
|
Amortization of capitalized software development costs |
86,416
|
21,604
|
Amortization of debt discounts |
147,294
|
738,141
|
Loss on debt extinguishment |
0
|
396,323
|
Common stock and warrants issued for services |
260,835
|
0
|
Stock-based compensation |
1,175
|
22,061
|
Income tax benefit |
59,324
|
(180,000)
|
Changes in operating assets and liabilities |
|
|
(Increase) decrease in accounts receivable |
(186,482)
|
192,811
|
(Increase) decrease prepaid expenses and other assets |
(96,652)
|
47,500
|
Increase (decrease) in accounts payable and accrued expenses |
222,524
|
(678,574)
|
Increase (decrease) in contract liabilities |
(163,723)
|
(3,808)
|
Net cash used in operating activities |
(1,336,280)
|
(2,918,114)
|
Cash flows from investing activities |
|
|
Increase in software development costs |
(974,375)
|
(864,179)
|
Cash flows from financing activities |
|
|
Proceeds from the issuance of debt, net of discounts and debt issuance costs |
876,923
|
1,011,500
|
Repayments on notes payable |
(532,642)
|
(1,587,500)
|
Issuance of common stock and pre-funded warrants, net of issuance costs |
1,462,000
|
5,735,499
|
Proceeds from the issuance of Series F preferred stock |
0
|
100
|
Repurchase of treasury stock |
(6)
|
0
|
Net cash provided by financing activities |
1,806,275
|
5,159,599
|
Net change in cash |
(504,380)
|
1,377,306
|
Cash - beginning of period |
528,272
|
220,854
|
Cash - end of period |
23,892
|
1,598,160
|
Supplemental disclosure of cash flow Information |
|
|
Cash paid for interest |
53,067
|
18,489
|
Cash paid for taxes |
0
|
294
|
Supplemental disclosure of non-cash investing and financing activities: |
|
|
Accrual of Series H Preferred stock dividends |
92,216
|
0
|
Common stock subscription receivable |
100,000
|
0
|
Issuance of incentive shares with debt recorded as debt discount |
0
|
122,426
|
Warrants issued with debt recorded as debt discount |
0
|
586,038
|
Common stock issued under cashless warrant exercises |
0
|
1,033
|
Common stock issued for accrued interest |
0
|
235,563
|
Common stock issued for settlement of accounts payable |
$ 0
|
$ 80,410
|
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v3.24.2.u1
Pay vs Performance Disclosure - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Mar. 31, 2024 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Pay vs Performance Disclosure [Table] |
|
|
|
|
|
|
Net Income (Loss) |
$ (745,147)
|
$ (1,042,260)
|
$ (2,108,939)
|
$ (1,716,804)
|
$ (1,787,407)
|
$ (3,825,743)
|
X |
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v3.24.2.u1
ORGANIZATION AND NATURE OF OPERATIONS
|
6 Months Ended |
Jun. 30, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
ORGANIZATION AND NATURE OF OPERATIONS |
NOTE 1 – ORGANIZATION AND NATURE OF OPERATIONS
Mobiquity Technologies, Inc. and its operating
subsidiaries (“Mobiquity,” “we,” “our” or “the Company”), are a next generation location
data intelligence company. The Company provides precise unique, at-scale location data and insights on consumer’s real-world behavior
and trends for use in marketing and research. We provide one of the most accurate and scaled solutions for mobile data collection and
analysis, utilizing multiple geo-location technologies. The Company is seeking to implement several new revenue streams from its data
collection and analysis, including, but not limited to, Advertising, Data Licensing, Footfall Reporting, Attribution Reporting, Real Estate
Planning, Financial Forecasting and Custom Research. We also are a developer of advertising and marketing technology focused on the creation,
automation, and maintenance of an advertising technology operating system (or ATOS). The ATOS platform blends artificial intelligence
(or AI) and machine learning (ML) based optimization technology for automatic ad serving that manages and runs digital advertising campaigns.
Mobiquity Technologies, Inc. was incorporated
in the State of New York and has the following subsidiaries:
Schedule of subsidiaries |
|
|
Company Name |
|
State of Incorporation |
Mobiquity Networks, Inc. |
|
New York |
Advangelists, LLC |
|
Delaware |
Mobiquity Networks, Inc.
Mobiquity Networks, Inc. is a wholly owned subsidiary
of Mobiquity Technologies, Inc., commencing operations in May 2018. Mobiquity Networks started and developed as a mobile advertising technology
company focused on driving foot-traffic throughout its indoor network and has evolved and grown into a next generation data intelligence
company. Mobiquity Networks, Inc. operates our data intelligence platform business.
Advangelists, LLC
Advangelists LLC is a wholly owned subsidiary
of Mobiquity Technologies, Inc., acquired through a merger transaction in December 2018, and operates our ATOS platform business.
Reverse Stock Split
On August 7, 2023, we effected a one-for-15 reverse
stock split. The consolidated financial statements and notes thereto give retroactive effect to the reverse stock split as if the split
had occurred prior to the dates on the consolidated financial statements included herein.
Liquidity, Going Concern and Management’s
Plans
These consolidated financial statements have been
prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the
normal course of business.
As reflected in the accompanying consolidated
financial statements, for the six months ended June 30, 2024, the Company had:
· |
Net loss of $1,787,407 and |
· |
Net cash used in operations was $1,336,280 |
Additionally, at June 30, 2024, the Company had:
· |
Accumulated deficit of $218,827,746 |
· |
Stockholders’ equity of $2,052,709, and |
· |
Working capital deficit of $2,244,651. |
We manage liquidity risk by reviewing, on an ongoing
basis, our sources of liquidity and capital requirements. The Company had cash on hand of $23,892 at June 30, 2024.
The Company has incurred significant losses since
its inception in 1998 and has not demonstrated an ability to generate sufficient revenues from the sales of its products and services
to achieve profitable operations. There can be no assurance that profitable operations will ever be achieved, or if achieved, could be
sustained on a continuing basis. In making this assessment we performed a comprehensive analysis of our current circumstances including:
our financial position, our cash flows and cash usage forecasts for the year ended December 31, 2023, and the six months ended June 30,
2024, and our current capital structure including equity-based instruments and our obligations and debts.
Without sufficient revenues from operations, if
the Company does not obtain additional capital, the Company will be required to reduce the scope of its business development activities
or cease operations.
These factors create substantial doubt about the
Company’s ability to continue as a going concern within one year after the date that these consolidated financial statements are
issued, as the Company will need additional capital to meet its financial obligations. These 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 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.
Management’s strategic plans include the
following:
· |
Execution of business plan focused on technology development and improvement, |
· |
Seek out equity and/or debt financing to obtain the capital required to meet the Company’s financial obligations. There is no assurance, however, that lenders and investors will continue to advance capital to the Company or that the new business operations will be profitable. |
· |
Continuing to explore and execute prospective partnering, distribution and acquisition opportunities, |
· |
Identifying unique market opportunities that represent potential positive short-term cash flow. |
|
X |
- DefinitionThe entire disclosure for the nature of an entity's business, major products or services, principal markets including location, and the relative importance of its operations in each business and the basis for the determination, including but not limited to, assets, revenues, or earnings. For an entity that has not commenced principal operations, disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward.
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v3.24.2.u1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
Basis of Presentation
The accompanying consolidated financial statements
have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements
(U.S. GAAP) and with the instructions to Form 10-Q and Article 8 of Regulation S-X of the United States Securities and Exchange Commission
(SEC). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United
States of America for annual financial statements. In the opinion of the Company’s management, the accompanying consolidated financial
statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the
Company as of June 30, 2024, and the results of operations and cash flows for the periods presented. The results of operations for the
three months and six months ended June 30, 2024, are not necessarily indicative of the operating results for the full fiscal year or any
future period. These consolidated financial statements should be read in conjunction with the consolidated financial statements and related
notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023, filed with the SEC on April
8, 2024.
Management acknowledges its responsibility for
the preparation of the accompanying consolidated financial statements which reflect all adjustments, consisting of normal recurring adjustments,
considered necessary in its opinion for a fair statement of its consolidated financial position and the consolidated results of its operations
for the periods presented.
Principles of Consolidation
These consolidated financial statements have been
prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) and include the accounts
of the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated.
Business Segments and Concentrations
The Company uses the “management approach”
to identify its reportable segments. The management approach requires companies to report segment financial information consistent with
information used by management for making operating decisions and assessing performance as the basis for identifying the Company’s
reportable segments. The Company manages its business as a single reporting segment. Customers in the United States accounted for 100%
of our revenues. We do not have any property or equipment outside of the United States.
Use of Estimates
Preparing financial statements in conformity with
U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of Company assets and liabilities, including
the allowance for credit losses, stock-based compensation, the deferred tax asset valuation allowance, and the disclosure of contingent
assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the
reported period. Actual results could differ from those estimates.
Risks and Uncertainties
The Company operates in an industry that is subject
to intense competition and changes in consumer demand. The Company’s operations are subject to significant risk and uncertainties
including financial and operational risks and the potential of overall business failure.
The Company has experienced, and in the future
expects to continue to experience, variability in sales and net earnings. The factors expected to contribute to this variability include,
among others, (i) the cyclical nature of the industry, (ii) general economic conditions in the various local markets in which the Company
competes, including a potential general downturn in the economy, and (iii) the volatility of prices in connection with the Company’s
service offerings. These factors, among others, make it difficult to project the Company’s operating results on a consistent basis.
Fair Value of Financial Instruments
The Company accounts for financial instruments
at fair value, which as is defined as the exchange price that would be received to sell an asset or paid to transfer a liability (exit
price) in an orderly transaction between market participants at the measurement date. The valuation techniques are based on observable
and unobservable inputs. Observable inputs reflect readily obtainable data from independent sources, while unobservable inputs reflect
certain market assumptions. There are three levels of inputs that may be used to measure fair value:
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· |
Level 1—Valuation based on quoted market prices in active markets that the Company can access for identical assets or liabilities; |
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Level 2—Valuation based on quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability; and |
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Level 3—Valuation based on unobservable inputs that are supported by little or no market activity, which require management’s best estimate of what market participants would use as fair value. |
Fair value estimates discussed herein are based
upon certain market assumptions and pertinent information available to management.
The respective carrying value of certain on-balance-sheet
financial instruments approximated their fair value. These financial instruments include accounts receivable, accounts payable and accrued
expenses, accrued interest – related party, and contract liabilities. At June 30, 2024 and December 31, 2023, the carrying amounts
of these financial instruments approximated their fair values due to the short-term nature of these instruments. The fair value of the
Company’s long-term debt approximates its carrying value based on current financing rates available to the Company.
The Company does not have any other financial
or non-financial assets or liabilities that would be characterized as Level 1, Level 2, or Level 3 instruments.
Cash and Cash Equivalents and Concentrations
of Risk
For the purposes of presentation in the consolidated
statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase
date and money market accounts to be cash equivalents.
On June 30, 2024, and December 31, 2023, the Company
did not have any cash equivalents.
The Company is exposed to credit risk on its cash
in the event of default by the financial institutions to the extent account balances exceed the amount insured by the FDIC, which is $250,000.
At June 30, 2024 and December 31, 2023, the Company did not experience any losses on cash balances in excess of FDIC insured limits. Any
loss incurred or a lack of access to funds could have a significant impact on the Company’s consolidated financial condition, results
of operations, and cash flows.
For the quarters ended June 30, 2024, and 2023,
sales of our products to three customers generated approximately 54% and 55% of our revenues, respectively. For the six months ended June
30, 2024, and 2023, sales of our products to three customers and two customers generated approximately 74% and 76% of our revenues, respectively.
Our contracts with our customers generally do not obligate them to a specified term and they can generally terminate their relationship
with us at any time with a minimal amount of notice. The loss of one of these customers could have a material adverse effect on the results
of operations and financial condition.
Accounts Receivable and Allowance for Credit Losses
Effective January 1, 2023, the Company adopted
Accounting Standards Update (ASU) 2016-13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments
(Topic 326), which significantly change how entities measure credit losses for most financial assets and certain other instruments
that are not measured at fair value through net income. The most significant change in this standard is a shift from the incurred loss
model to the expected loss model. Under the standard, disclosures are required to provide users of the consolidated financial statements
with useful information in analyzing an entity’s exposure to credit risk and the measurement of credit losses. Financial assets
held by the Company that are subject to the guidance in Topic 326 were trade accounts receivable. The impact of the adoption was not considered
material to the consolidated financial statements.
Accounts receivable represent customer obligations
under normal trade terms and are stated at the amount management expects to collect from outstanding customer balances. Credit is extended
to customers based on an evaluation of their financial condition and other factors. Interest is not accrued on overdue accounts receivable.
The Company does not require collateral. Four of our customers combined accounted for approximately 90% of outstanding accounts receivable
at June 30, 2024.
The Company had accounts receivable, net,
of $177,852, $34,628, and $340,935 at June 30, 2024, December 31, 2023, and January 1, 2023, respectively.
Management periodically assesses the Company’s
accounts receivable and, if necessary, establishes an allowance for credit losses. The Company provides its allowance for credit losses
based upon a review of the outstanding accounts receivable, historical collection information and existing economic conditions. Accounts
determined to be uncollectible losses are charged to operations when that determination is made.
The allowance for credit losses for accounts
receivable and the related activity, for the six months ended June 30, 2024 is as follows:
Schedule
of allowance for credit losses for accounts receivable activity | |
| | |
Balance, December 31, 2023 | |
$ | 1,157,910 | |
Provision for credit losses | |
| 43,258 | |
Write off of previously-reserved account balances | |
| (973,316 | ) |
Balance, June 30, 2024 | |
$ | 44,545 | |
Bad debt expense (recovery) is recorded as a component
of general and administrative expenses in the accompanying consolidated statements of operations.
Impairment of Long-lived Assets
Management evaluates the recoverability of the
Company’s identifiable intangible assets and other long-lived assets when events or circumstances indicate a potential impairment
exists, in accordance with the provisions of ASC 360-10-35-15“Impairment or Disposal of Long-Lived Assets.” Events
and circumstances considered by the Company in determining whether the carrying value of identifiable intangible assets and other long-lived
assets may not be recoverable include but are not limited to significant changes in performance relative to expected operating results;
significant changes in the use of the assets; significant negative industry or economic trends; and changes in the Company’s business
strategy. In determining if impairment exists, the Company estimates the undiscounted cash flows to be generated from the use and ultimate
disposition of these assets and compares this to the carrying amounts of the assets.
If impairment is indicated based on a comparison
of the assets’ carrying values and the undiscounted cash flows, the impairment to be recognized is measured as the amount by which
the carrying amount of the assets exceeds the fair value of the assets. No impairment was recognized by the Company for the six months
ended June 30, 2024 and 2023.
Property and Equipment
Property and equipment are stated at cost less
accumulated depreciation. Depreciation is provided on the straight-line basis over the estimated useful lives of the assets.
Expenditures for repair and maintenance which
do not materially extend the useful lives of property and equipment are charged to operations. When property or equipment is sold or otherwise
disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected
in current results of operations.
Goodwill
The Company’s goodwill represents the excess
of the consideration transferred for the acquisition of Advangelists, LLC in December 2018 over the fair value of the underlying identifiable
net assets acquired. Goodwill is not amortized but instead, it is tested for impairment at least annually. If management determines that
the value of goodwill has become impaired, the Company will record a charge in an amount equal to the excess of the reporting unit’s
carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit during the fiscal quarter
in which the determination is made.
The Company performs its annual impairment tests
of goodwill as of December 31st of each year, or more frequently, if certain indicators are present. Goodwill is required to be tested
for impairment at the reporting unit level. A reporting unit is an operating segment or one level below the operating segment level, which
is referred to as a component. Management identifies its reporting units by assessing whether components (i) have discrete financial information
available, (ii) engage in business activities, and (iii) whether a segment manager regularly reviews the component’s operating results.
Net assets and goodwill of acquired businesses are allocated to the reporting unit associated with the acquired business based on the
anticipated organizational structure of the combined entities. If two or more components are deemed economically similar, those components
are aggregated into one reporting unit when performing the annual goodwill impairment review. The Company has one reporting unit as of
June 30, 2024, and December 31, 2023. No impairment of goodwill was recognized by the Company during fiscal 2023 or the six month period
ended June 30, 2024.
Intangible Assets
In December 2018, the Company acquired the majority
of its intangible assets through its acquisition of Advangelists LLC, which included customer relationships and the ATOS platform technology.
The Company amortizes its identifiable definite-lived intangible assets over an estimated period of 5 years.
Capitalized Software Development
Costs
In accordance with ASC 350-40, Internal Use Software,
the Company capitalizes certain internal-use software development costs associated with creating and enhancing internally developed software
related to its platforms. Software development activities generally consist of three stages (i) the research and planning stage, (ii)
the application and development stage, and (iii) the post-implementation stage. Costs incurred in the research and planning stage and
in the post-implementation stage of software development, or other maintenance and development expenses that do not meet the qualification
for capitalization, are expensed as incurred. Costs incurred in the application and development stage, including significant enhancements
and upgrades, are capitalized. These costs include personnel and related employee benefits expenses for employees or consultants directly
associated with and who devote time to software projects and external direct costs of materials obtained in developing the software. These
software developments and acquired technology are amortized on a straight-line basis over the estimated useful life of five years upon
the initial release of the software or additional features. The Company reviews the software development costs for impairment when circumstances
indicate their carrying amounts may not be recoverable. If the carrying value of an asset group is not recoverable, the Company recognizes
an impairment loss for the excess of carrying value over the fair value in its consolidated statements of operations. See Note 3 for further
details.
Derivative Financial Instruments
The Company analyzes all financial instruments
with features of both liabilities and equity under FASB ASC Topic No. 480, (ASC 480), Distinguishing Liabilities from Equity and
FASB ASC Topic No. 815, (ASC 815) Derivatives and Hedging.
Terms of financial instruments are reviewed to
determine whether they contain embedded derivative instruments that are required to be accounted for separately from the host contract
under ASC 815 and recorded on the balance sheet at fair value. Derivative liabilities are remeasured to reflect fair value at each reporting
period, with any increase or decrease in the fair value being recorded in the results of operations. The Company generally incorporates
a binomial model to determine fair value. Upon conversion of a debt instrument where an embedded conversion option has been bifurcated
and accounted for separately as a derivative liability, the Company records the resulting shares issued at fair value, derecognizes all
related debt principal, derivative liability, and debt discount, and recognizes a net gain or loss on debt extinguishment. Equity instruments
that are initially classified as equity that become subject to reclassification under ASC 815 are reclassified to liabilities at the fair
value of the instrument on the reclassification date. The Company does not use derivative instruments to hedge exposures to cash flow,
market or foreign currency risk. As of June 30, 2024, and December 31, 2023, the Company had no derivative instruments.
Debt Issuance Costs and Debt Discounts
Debt discounts, debt issuance costs paid to lenders
or third parties, and other original issue discounts on debt, are recorded as debt discount and amortized to interest expense in the consolidated
statement of operations, over the term of the underlying debt instrument, using the effective interest method, with the unamortized portion
reported net with related principal outstanding on the consolidated balance sheet. For the three months ended June 30, 2024 and 2023,
the Company recognized $53,351 and $360,993 in interest expense associated with the amortization of debt discounts on debt outstanding
during the periods. For the six months ended June 30, 2024, and 2023, the Company recognized $147,294 and $738,141 in interest expense
associated with the amortization of debt discounts on debt outstanding during the periods. Unamortized debt discounts remaining at June
30, 2024 were approximately $144,000 and are expected to be fully amortized during the remainder of 2024. See Note 4 regarding the accounting
for debt discounts and debt issuance costs during fiscal 2024 and 2023.
Revenue Recognition
The Company’s revenues are generated from
internet advertising, the Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers (ASC 606).
In accordance with ASC 606, revenue is recognized when promised services are transferred to a customer. The amount of revenue recognized
reflects the consideration to which the Company expects to be entitled to receive in exchange for these services. To achieve this core
principle, the Company applies the following five steps:
Identify the contract with a customer.
A contract with a customer exists when (i) the
Company enters into an enforceable contract with a customer that defines each party’s rights regarding the services to be transferred
and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines
that collection of substantially all consideration for services that are transferred is probable based on the customer’s intent
and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention
to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer,
published credit and financial information pertaining to the customer.
Identify the performance obligations in the
contract.
Performance obligations promised in a contract
are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer
can benefit from the service either on its own or together with other resources that are readily available from third parties or from
the Company, and are distinct in the context of the contract, whereby the transfer of the services is separately identifiable from other
promises in the contract. To the extent a contract includes multiple promised services (performance obligations), the Company must apply
a judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract. If these
criteria are not met the promised services are accounted for as a combined performance obligation. Currently, the Company does not have
any contracts that contain multiple performance obligations.
Determine the transaction price.
The transaction price is determined based on the
consideration to which the Company will be entitled in exchange for transferring services to the customer. To the extent the transaction
price includes variable consideration, the Company estimates the amount of variable consideration that should be included in the transaction
price utilizing either the expected value method or the most likely amount method depending on the nature of the variable consideration.
Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future
reversal of cumulative revenue under the contract will not occur. None of the Company’s contracts at December 31, 2023, and June
30, 2024, contained a significant financing component or variable consideration terms.
Allocate the transaction price to performance
obligations in the contract.
If the contract contains a single performance
obligation, the entire transaction price is allocated to the single performance obligation. However, if a series of distinct services
that are substantially the same qualifies as a single performance obligation in a contract with variable consideration, the Company must
determine if the variable consideration is attributable to the entire contract or to a specific part of the contract. Contracts that contain
multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone
selling price basis unless the transaction price is variable and meets the criteria to be allocated entirely to a performance obligation
or to a distinct service that forms part of a single performance obligation.
Recognize revenue when or as the Company satisfies
a performance obligation.
The Company satisfies performance obligations
at a point in time. Revenue is recognized at the time the related performance obligation is satisfied by transferring the promised service
to a customer. Under both managed services arrangements and self-service arrangements, the Company’s promised services under the
contracts include identification, bidding and purchasing of advertisement opportunities. The Company also generally has discretion in
establishing the pricing of the ads. Since the Company is controlling the promise to deliver the contracted services, the Company is considered
the principal in all arrangements for revenue recognition purposes. The performance obligations are satisfied, and revenue recognition,
primarily upon publication of customer advertising content.
All revenues recognized were derived from internet
advertising for the periods ended June 30, 2024, and 2023.
Payment terms and conditions vary by contract,
although terms generally include a requirement of payment within 30 to 90 days.
Contract Liabilities
Contract liabilities represent deposits made by
customers before the satisfaction of performance obligation and recognition of revenue. Upon completion of the performance obligation(s)
that the Company has with the customer based on the terms of the contract, the liability for the customer deposit is relieved and revenue
is recognized. As of June 30, 2024, December 31, 2023, and January 1, 2023, there were $31,412, $195,135, and $193,598, respectively,
in contract liabilities outstanding. Contract liabilities are expected to be recognized as revenue within the year following their respective
period end.
Advertising
Advertising costs are expensed as incurred. Advertising
costs are included as a component of general and administrative expenses in the consolidated statements of operations. Advertising costs
incurred were insignificant for the periods ended June 30, 2024, and 2023.
Stock-Based Compensation
The Company accounts for our stock-based compensation,
including stock options and common stock warrants, under ASC 718 Compensation – Stock Compensation, using the fair value-based
method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the
requisite service period for employee awards, which is usually the vesting period, and when the goods are obtained or services are received,
for nonemployee awards. This guidance establishes standards for the accounting for transactions in which an entity exchanges its equity
instruments for goods or services. It also applies to transactions in which an entity incurs liabilities in exchange for goods or services
that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments.
In connection with certain financing, consulting
and collaboration arrangements, the Company may issue warrants to purchase shares of its common stock. The outstanding warrants are standalone
instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards.
The fair value of stock-based compensation is
generally determined using the Black-Scholes valuation model as of the date of the grant or the date at which the performance of the services
is completed (measurement date).
When determining fair value of stock-based compensation,
the Company considers the following assumptions in the Black-Scholes model:
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Exercise price, |
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Expected dividends, |
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Expected volatility, |
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Risk-free interest rate; and |
· |
Expected life of option |
Income Taxes
The Company accounts for income tax using the
asset and liability method prescribed by ASC 740, Income Taxes (ASC 740). Under this method, deferred tax assets and liabilities
are determined based on temporary differences between the financial reporting and tax bases of assets and liabilities using enacted tax
rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to
offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that all or some portion of the deferred
tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as gain or loss in the period that
includes the enactment date.
The Company follows the accounting guidance for
uncertainty in income taxes using the provisions of ASC 740. Using that guidance, tax positions initially need to be recognized in the
consolidated financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities.
As of June 30, 2024, and December 31, 2023, the Company did not identify any uncertain tax positions that qualify for either recognition
or disclosure in the consolidated financial statements.
The Company recognizes interest and penalties,
if any, related to recognized uncertain income tax positions, in other expense. No interest and penalties related to uncertain income
tax positions were recorded for the periods ended June 30, 2024 and 2023. Open tax years subject to examination by the Internal Revenue
Service generally remain open for three years from the filing date. Tax years subject to examination by the state jurisdictions generally
remain open for up to four years from the filing date.
Related Parties
Parties are considered to be related to the Company
if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with
the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal
owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly
influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully
pursuing its own separate interests.
Recently Adopted Accounting Pronouncements
We consider the applicability and impact of all
new accounting pronouncements on our consolidated financial position, results of operations, stockholders’ equity, cash flows, or
presentation thereof. Management has evaluated all recent accounting pronouncements as issued by the Financial Accounting Standards Board
(FASB) through the date these consolidated financial statements were available to be issued and found no recent accounting pronouncements
issued, but not yet effective, that when adopted, will have a material impact on the consolidated financial statements of the Company.
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v3.24.2.u1
INTANGIBLE ASSETS
|
6 Months Ended |
Jun. 30, 2024 |
Goodwill and Intangible Assets Disclosure [Abstract] |
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INTANGIBLE ASSETS |
NOTE 3: INTANGIBLE ASSETS
Definite-Lived Intangible Assets
The definite-lived intangible assets consist of
capitalized software development costs and a customer relationship asset acquired through the Advangelists, LLC acquisition in 2018. The
intangible assets are being amortized over their estimated useful lives of five years. The Company periodically evaluates the reasonableness
of the useful lives of these assets. These assets are also reviewed for impairment or obsolescence when events or circumstances indicate
that the carrying amount may not be recoverable. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment
charge is recognized in the amount by which the carrying amount of the asset exceeds the fair value of the asset.
Schedule of intangible assets | |
| |
| | |
| |
| |
Useful Lives | |
June 30, 2024 | | |
December 31, 2023 | |
| |
| |
| | |
| |
Customer relationship | |
5 years | |
$ | 3,003,676 | | |
$ | 3,003,676 | |
Less accumulated amortization | |
| |
| (3,003,676 | ) | |
| (2,927,188 | ) |
Net carrying value | |
| |
$ | – | | |
$ | 76,488 | |
| |
| |
| | | |
| | |
Software development costs | |
5 years | |
$ | 3,132,307 | | |
$ | 2,157,932 | |
Less accumulated amortization | |
| |
| (194,440 | ) | |
| (108,024 | ) |
Net carrying value, software development costs | |
| |
$ | 2,937,867 | | |
$ | 2,049,908 | |
During the three months ended June 30, 2024 and
2023, the Company recognized $19,122 and $150,184 in amortization expense, respectively, related to the customer relationship intangible
asset, which is included in general and administrative expenses on the accompanying consolidated statements of operations. During the
six months ended June 30, 2024, and 2023, the Company recognized $76,488 and $300,368 in amortization expense, respectively, related to
the customer relationship intangible asset.
During the three months ended June 30, 2024 and
2023, the Company recognized $43,211 and $21,604, respectively, of amortization expense related to software development costs, which is
included in general and administrative expenses on the accompanying consolidated statements of operations. During the six months ended
June 30, 2024 and 2023, the Company recognized $86,416 and $21,604, respectively, of amortization expense related to software development
costs.
As of June 30, 2024, the Company has capitalized
a total of approximately $864,000 and $2,268,000, respectively, of costs associated with the development of its new software enhancements,
referred to as ATOS4P and AdHere. The approximately $974,000 in costs capitalized during the six months ended June 30, 2024, were all
related to the AdHere enhancement. The Company ceased capitalizing costs, and commenced marketing its ATOS4P enhancement to the public,
during the second quarter of 2023. As of June 30, 2024, the Company has not commenced amortization of the costs associated with the AdHere
technology as the product had not yet been released to the public and is still considered to be in the development stage. The release
of AdHere to the public is expected to occur in the third quarter of 2024.
Future annual amortization of approximately $670,000
in unamortized ATOS4P software development costs at June 30, 2024, is as follows:
Schedule of future annual amortization | |
| |
| |
Software Development Costs | |
Remainder of 2024 | |
$ | 86,418 | |
2025 | |
| 172,836 | |
2026 | |
| 172,836 | |
2027 | |
| 172,836 | |
2028 | |
| 64,813 | |
Total | |
$ | 669,739 | |
The table above excludes capitalized costs associated
with the AdHere enhancement as it is unknown what the annual amortization amounts will be at June 30, 2024.
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- DefinitionThe entire disclosure for all or part of the information related to intangible assets.
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v3.24.2.u1
DEBT
|
6 Months Ended |
Jun. 30, 2024 |
Debt Disclosure [Abstract] |
|
DEBT |
NOTE 4 – DEBT
Small Business Administration Loan
In June 2020, the Company received an Economic
Injury Disaster Loan of $150,000 from the Small Business Administration (SBA) which carries a thirty-year term, and interest at 3.7% per
annum, with a maturity date in July of 2050. The loan is to be repaid in monthly installments, including principal and interest, of $731,
beginning twelve months from the date of the loan. Total accrued and unpaid interest on the debt was $13,594 at December 31, 2022 and
is included in accounts payable and accrued expenses on the accompanying consolidated balance sheet. On January 5, 2023, the Company paid
$163,885 to the Small Business Administration to pay off all outstanding principal and accrued interest on the Company’s SBA loan.
Investor Note Payable
On December 30, 2022, the Company and Walleye
Opportunities Master Fund Ltd, a Cayman Islands company (the Investor), entered into a Securities Purchase Agreement (the SPA) for the
Investor to purchase from the Company (i) a senior secured 20% original issue discount (OID) nine-month promissory note in an aggregate
gross principal amount of $1,437,500, less the 20% OID of $287,500, for a net subscription amount of $1,150,000 (the Investor Note), and
(ii) a five year warrant to purchase 174,242 shares of the Company’s common stock at an exercise price of $6.60 per share, exercisable
commencing July 1, 2023 and expiring December 30, 2027 (the Investor Warrant). Proceeds from the SPA were received by the Company in January
2023. Per terms of the SPA, if at any time commencing July 1, 2023, the Company issues, sells, or announces for sale, any shares of its
common stock (Subsequent Equity Sale) for a per share price less than the exercise price of the Investor Warrant in effect immediately
prior to such Subsequent Equity Sale, the exercise price of the Investor Warrant shall be reduced to an amount equal to the issuance price
of the Subsequent Equity Sale.
In conjunction with the SPA, the Company issued
34,849 shares of common stock, or approximately 5.3% of the Company’s outstanding shares at the time, to the Investor as an incentive
on the transaction (Incentive Shares). Total issuance fees of $138,500 associated with the closing of the SPA were paid by the Company
to Spartan Capital Securities LLC and the Investor’s counsel, resulting in net proceeds of $1,011,500. Approximately $163,000 of
the loan proceeds were utilized to repay the outstanding principal and accrued interest under the SBA loan (see above).
The Investor Note will only become convertible
into common stock upon the occurrence of an Event of Default under and as defined in the Investor Note on terms set forth in the Investor
Note. This Investor Note matures and was payable on or before September 30, 2023, and it provided that the Investor may demand prepayment
after March 31, 2023, and before the maturity date, provided that the purchasers of securities in a future public offering by the Company,
as defined in the SPA, who hold the purchased Company securities at the time the prepayment demand, unanimously consent to the prepayment.
On June 30, 2023, the secured debt was paid in full through the proceeds of the Company’s June 2023 Offering. See Note 5.
The aforementioned Investor Warrant was assigned
a relative fair value of $586,040 and the Incentive Shares were assigned a relative fair value of $122,426, at the date of closing on
the SPA. The fair values of the Investor Warrant, the Incentive Shares, the OID of $287,500, and the $138,500 in debt issuance costs paid,
were recorded as debt discounts and debt issuance costs totaling $1,134,466. Amortization associated with the total debt discounts is
being recognized using the effective interest method over the term of the Investor Note, which matured on September 30, 2023. For the
quarter ended March 31, 2023, $360,993 in amortization on the debt discounts was recognized as interest expense and is included on the
accompanying consolidated statement of operations for the six months ended June 30, 2023.
Related Party - Salkind Loans
On October 10, 2023, the Company received a $300,000
loan from the Marital Trust GST Subject U/W/O Leopold Salkind (Salkind October 2023 Loan), a related party through the Company’s
Board chair. This unsecured loan has a maturity date of November 30, 2023, with interest at the rate of 15% per annum. The note is payable
in cash on the maturity date; however, the debt holder has the right to convert the loan into restricted common stock at a conversion
price of $0.70 per share or to apply the loan repayment to invest on the terms of any private financing completed by the Company prior
to the maturity date. Exemption from registration for the aforesaid transactions is claimed under Section 4(2) of the Securities Act of
1933, as amended. In November 2023, the Salkind October 2023 Loan principal outstanding of $300,000 plus accrued and unpaid interest,
were converted into shares of the newly designated Series G Preferred Stock. See Note 5.
In February 2024, Dr. Salkind, Board Chair, loaned
the Company $150,000 of short-term debt financing for working capital (Salkind February 2024 Loan). The unsecured loan was payable on
demand and boar interest at 10% per annum, payable monthly.
On June 27, 2024, the Company entered into a new
Loan Agreement with Dr. Salkind and a relative of Dr. Salkind (Salkind June 2024 Loan) for no additional consideration from the lenders,
effectively cancelling the Salkind February 2024 Loan. The Salkind June 2024 Loan is a $160,000 non-interest-bearing loan, which includes
an Original Issue Discount of $10,000. The $160,000 in principal is due on demand on or after December 31, 2024, and is convertible at
the option of the lenders at any time into shares of the Company’s restricted common stock at a conversion rate of $0.50 per share.
As of June 30, 2024, the full $150,000 in principal remains outstanding and the Company has recognized amortization of $161 on the debt
discount.
On July 5, 2024, the Company entered into a Loan Agreement with Dr.
Salkind for additional proceeds of $50,000. On July 23, 2024, the Company entered into a Loan Agreement with Dr. Salkind’s son for
additional proceeds of $50,000. Both of these July 2024 loans were issued under the same non-interest, repayment, and conversion terms
as the Salkind June 2024 Loan.
Related Party - Other Loans
During the quarter ended June 30, 2024, the Company
entered into several loan agreements with its corporate attorney in exchange for cash or the cancellation of invoices outstanding related
to legal services performed by the attorney.
Loan 1, dated April 2024, was a non-interest-bearing
demand loan issued in exchange for $70,000 cash, and included a $4,000 discount. The $74,000 in principal was paid in full prior to June
30, 2024, and the Company recognized $4,000 in interest expense associated with the debt discount.
Loan 2, dated April 2024, was a non-interest-bearing
demand loan issued in exchange for $40,000 in cash. The principal was paid in full prior to June 30, 2024.
Loan 3, dated June 2024, is a non-interest-bearing
demand loan issued in exchange for the cancellation of $20,000 in invoices outstanding related to legal services performed. Loan 3 included
an Original Issue Discount of $5,000. The $25,000 in principal and Original Issue Discount is payable on demand on or after December 31,
2024, and is also convertible at the option of the lender into the Company’s restricted common stock at a conversion rate of $0.50
per share. As of June 30, 2024, the full $20,000 in principal remains outstanding and the Company has recognized amortization of $468
on the debt discount.
Loan 4, dated June 2024, is a non-interest-bearing
demand loan issued in exchange for $37,000
in cash. Loan 4 included an Original Issue Discount of $15,000.
The $52,000
in principal and Original Issue Discount is payable on demand at any time. As of June 30, 2024, the full $37,000
in principal remains outstanding and the Company has recognized amortization of $1,200
on the debt discount. In July 2024, the Company’s corporate attorney loaned an additional $78,000 to the Company on a short-term,
non-interest bearing basis, of which $28,000 has since been repaid.
Merchant Agreements
In November 2023, the Company entered into an
agreement for the purchase and sale of future receivables (2023 Merchant Agreement) with a financial institution in exchange for $200,000
in funding (the 2023 Purchase Price). The 2023 Purchase Price is to be repaid through daily payments representing 10% of future customer
payments on receivables until a total of $272,000 is paid. The Company recorded a debt discount associated with the 2023 Merchant Agreement
totaling $72,000 which is being amortized through interest expense over the expected term of the agreement of 170 days. The Company recognized
$33,578 in interest expense associated with the amortization of the debt discount for the six months ended June 30, 2024. In connection
with the 2023 Merchant Agreement, and as additional consideration, the Company has agreed to issue 16,765 shares of its Common Stock to
the financial institution in an amount equal to 5% of the Purchase Price, or $10,500, which was recorded as additional debt discount.
The number of shares issued is equal to 5% of the 2023 Purchase Price divided by the average closing per share price of the common stock
for the previous twenty (20) days from the signed date of the 2023 Merchant Agreement. The balance of the 2023 Merchant Agreement funding
was repaid in full during the quarter ended June 30, 2024.
In February 2024, the Company entered into an
agreement for the purchase and sale of future receivables (February 2024 Merchant Agreement) with the same financial institution associated
with the 2023 Merchant Agreement for the sale of future receivables in exchange for $150,000
in funding (the 2024 Purchase Price), less a $7,500
origination fee. The 2024 Purchase Price is to be repaid through daily payments representing 10% of future customer payments receivables
until a total of approximately $205,350
is paid. The Company recorded a debt discount associated with the February 2024 Merchant Agreement totaling $62,850
which is being amortized through interest expense over the expected term of the agreement of 170 days. In connection with the
February 2024 Merchant Agreement, and as additional consideration, the Company has agreed to issue 20,135
shares of its Common Stock to the financial institution in an amount equal to 5% of the Purchase Price, or $7,500,
which was recorded as additional debt discount. The Company recognized $45,467
in interest expense associated with the amortization of the debt discounts for the six months ended June 30, 2024.
In April 2024, the Company entered into an agreement
for the purchase and sale of future receivables (April 2024 Merchant Agreement) with a financial institution for the sale of future receivables
in exchange for $250,000
in funding (the April 2024 Purchase Price) in exchange for $127,000
in cash and full settlement of the November 2023 Merchant Agreement funding discussed above. The Purchase Price is to be repaid
through daily payments representing 10% of future customer payments receivables until a total of approximately $342,250
is paid. In connection with the April 2024 Merchant Agreement, and as additional consideration, the Company has agreed to issue
12,854
shares of its common stock to the financial institution in an amount equal to 5% of the Purchase Price, or $12,500,
which was recorded as additional debt discount. The number of shares issued is equal to 5% of the Purchase Price divided by the average
closing per share price of the Company’s common stock for the previous twenty (20) days from the signed date of the Merchant Agreement.
The balance of the Merchant Agreement funding is expected to be repaid in full during 2024. This agreement superseded the Merchant Agreement
executed in November 2023. In August 2024, the total balance of principal and interest payable on the February 2024 Merchant Agreement
funding of approximately $60,000, was rolled into a new August 2024 Merchant Agreement funding.
For the three and six months ended June 30, 2024,
the Company recognized approximately $21,000 and $65,000 in interest expense associated with the amortization of the debt discounts on
the February and April 2024 Merchant Agreements. The remaining unamortized debt discounts, totaling approximately $80,000, is expected
to be expensed in full as interest expense during the remainder of the fiscal year ending December 31, 2024.
2024 Promissory Notes
In March 2024, the Company issued a promissory
note in the principal amount of $126,500 with an Original Issue Discount (OID) of $16,500 (March 2024 Promissory Note). Interest is charged
on the principal at 14% upon issuance of the promissory note, totaling $17,710, and is payable, along with principal, in five individual
payments commencing September 15, 2024, through the maturity date of January 15, 2025. In addition to the OID, the Company paid $8,150
in issuance costs associated with the 2024 March Promissory Note and recorded a debt discount totaling $24,650 which is being amortized
over the repayment period of the principal through interest expense. The Company recognized $1,126 and $7,957 in interest expense for
the three and six months ended June 30, 2024, respectively, associated with amortization of the debt discount on the March 2024 Promissory
Note. Solely upon an event of default, and at the option of the holder, all amounts outstanding under the March 2024 Promissory Note are
convertible into shares of the Company’s common stock, at a conversion price equal to 65% of the lowest trading price of the Company’s
common stock during the ten trading days prior to the conversion date. In the event of default, all outstanding obligations under the
March 2024 Promissory Note shall become due and payable at 150% of the outstanding principal amount plus accrued and unpaid interest,
plus any other amounts owed under the March 2024 Promissory Note.
In April 2024, the Company issued a promissory
note in the principal amount of $96,000 with an Original Issue Discount of $16,000 (April 2024 Promissory Note). Interest is charged on
the principal at 15% upon issuance of the April 2024 Promissory Note, totaling $14,400, and is payable, along with principal, in ten individual
payments of $11,040 commencing May 30, 2024, through the maturity date of March 31, 2025. The Company recognized $4,149 in interest expense
for the six months ended June 30, 2024, associated with amortization of the debt discount on the April 2024 Promissory Note. Solely upon
an event of default, and at the option of the holder of the April 2024 Promissory Note, all amounts outstanding under the April 2024 Promissory
Note become convertible into shares of the Company’s common stock, at a conversion price equal to 65% of the lowest trading price
of the Company’s common stock during the ten trading days prior to the conversion date. In the event of default, the April 2024
Promissory Note shall become due and payable at 150% of the outstanding principal amount of the April 2024 Promissory Note plus accrued
and unpaid interest, plus any other amounts owed under the promissory note.
Following is a summary of debt outstanding at
December 31, 2023 and June 30, 2024:
Schedule of debt outstanding | |
| | |
| |
| |
June 30, 2024 (Unaudited) | | |
December 31, 2023 | |
Merchant Agreements | |
$ | 361,957 | | |
$ | 216,089 | |
Related Party – Salkind Loans | |
| 160,000 | | |
| – | |
Related Party – Other Loans | |
| 77,000 | | |
| – | |
2024 Promissory Notes | |
| 205,590 | | |
| – | |
Total Debt | |
| 804,547 | | |
| 216,089 | |
Less: Unamortized debt discounts | |
| (144,255 | ) | |
| (47,372 | ) |
Current portion of debt | |
| 660,292 | | |
| 168,717 | |
|
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- DefinitionThe entire disclosure for long-term debt.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 470 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/470/tableOfContent
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v3.24.2.u1
STOCKHOLDERS’ EQUITY
|
6 Months Ended |
Jun. 30, 2024 |
Equity [Abstract] |
|
STOCKHOLDERS’ EQUITY |
NOTE 5 – STOCKHOLDERS’ EQUITY
On August 7, 2023, the Company effected a 1-for-15
reverse stock split of its common stock, with all fractional common shares rounded up to the nearest whole number. The effects of this
rounding resulted in the issuance of 14,162 additional shares of common stock at the time of the split.
The Company’s authorized capital stock consists
of 105,000,000 shares, comprised of 100,000,000 shares of common stock, per share par value $0.0001, and 5,000,000 shares of preferred
stock, per share par value $0.0001.
Of the 5,000,000 shares of preferred stock authorized,
the Board of Directors has designated the following:
|
· |
1,500,000 shares as Series AA Preferred Stock, none outstanding |
|
· |
1,250,000 shares as Series AAA Preferred Stock, 31,413 shares outstanding |
|
· |
1,250 shares as Series AAAA Preferred Stock, all previously outstanding shares of which have been redeemed or converted |
|
· |
1,500 shares as Series C Preferred Stock, none outstanding |
|
· |
2 shares as Series B Preferred Stock, all previously outstanding shares of which have been redeemed or converted |
|
· |
70,000 shares as Series E Preferred Stock, 61,688 shares outstanding |
|
· |
One share of Series F Preferred Stock, none outstanding |
|
· |
300,789 shares of Series G Preferred Stock, none outstanding |
|
· |
770,000 shares of Series H Preferred Stock, 768,473 outstanding |
Rights Under Preferred Stock
The Company’s classes of preferred stock
include the following provisions:
Optional Conversion Rights of Preferred Stock
|
· |
Series AA – one share convertible into 3.33 shares of common stock |
|
· |
Series AAA – one share convertible into 6.67 shares of common stock |
|
· |
Series C – one share convertible into 6,667 shares of common stock |
|
· |
Series E – one share at a rate of its Stated Value, as defined, divided by $0.08, convertible commencing January 31, 2020 |
|
· |
Series G – one share convertible into shares of common stock at a rate of its Stated Value ($5.00 at June 30, 2024) divided by $0.50 (Series G Conversion Ratio) |
|
· |
Series H – one share convertible into shares of common stock at a rate of its Stated Value ($2.00 at June 30, 2024) divided by $0.20 (Series H Conversion Ratio) |
Redemption Rights
Series E preferred stock is redeemable at any
time upon 30 days’ written notice by the Company and the shareholders, at a rate of 100% of the Stated Value, as defined.
Mandatory Conversion Right
Any outstanding shares of Series G Preferred Stock
shall automatically convert into common stock based on the Series G Conversion Ratio in the event that the closing sales price of the
Company’s common stock for ten (10) consecutive trading days closes over $5.00 per share.
Any outstanding shares of Series H Preferred Stock
shall automatically convert into common stock based on the Series H Conversion Ratio at the earlier of (i) December 31, 2026, or (ii)
at such time as the closing sale price of the Company’s common stock exceeds $2.00 per share for ten (10) consecutive trading days.
Mandatory Dividend
Commencing after the later of (i) the first day
of the calendar month after the month in which the Series G shares are issued or (ii) January 2, 2024, the holders of outstanding shares
of Series G Preferred Stock shall receive a monthly dividend of 20% of the Stated Value per share. The dividend shall be paid at the election
of the majority holder of the Series G Preferred Stock in cash or in common stock.
Commencing January 2, 2024, the holders of outstanding
shares of Series H Preferred Stock shall receive a monthly dividend of 1% of the Stated Value per share. The dividend shall be paid at
the election of the majority holder of the Series H Preferred Stock in cash or in common stock. If the election is for cash payment, the
Company has the right to deliver a one-year secured note bearing interest at the rate of 15% per annum in lieu of paying cash. For the
six months ended June 30, 2024, the Company accrued stock dividends thereof totaling $92,216, to the Series H Preferred Stock shareholders.
Settlement of the dividend liability is expected to take place during the quarter ending September 30, 2024.
Liquidation Preference
The Series G and Series H Preferred Stock have
a liquidation preference of the Stated Value per share plus accrued and unpaid dividends.
Shares Issued for Services
On October 6, 2023, the Company entered a one-year
consulting contract with Mr. Gene Salkind, its Chairman of the Board, to provide business consulting services to the Company. Mr. Salkind
received 150,000 shares of restricted common stock, valued at $103,500, in consideration of his services under this agreement. The value
of the shares issues is being amortized straight-line over the one-year term of the agreement. The Company recognized $25,875 and $51,750
in general and administrative expenses related to this amortization for the three and six months ended June 30, 2024, respectively.
In December 2023, the Company entered into a one-year
consulting contract with an unrelated party. In accordance with the contract, the consultant received a signing bonus of $25,000 in cash,
100,000 shares of restricted common stock valued at $14,000, and warrants to purchase 200,000 shares of common stock, exercisable over
a three-year period at $0.20 per share, valued at $25,000. In addition, the consultant is to receive monthly cash payments of $12,500
over the term of the agreement. The value of the signing bonus, shares of restricted common stock, and warrants, totaling $64,000, was
recorded as a prepaid asset on the accompanying consolidated balance sheet and is being amortized through general and administrative expenses
over the one-year term of the agreement. For the three and six months ended June 30, 2024, the Company recognized approximately $16,000
and $32,000 of expense associated with amortization of the prepaid asset with $28,312 remaining unamortized at June 30, 2024.
Common Stock Issued in Conjunction with Debt
Issuance
On December 30, 2022, the Company and Walleye
Opportunities Master Fund Ltd, a Cayman Islands company (the Investor), entered into a Securities Purchase Agreement (the Walleye SPA)
for the Investor to purchase from the Company (i) a senior secured 20% original issue discount (OID) nine-month promissory note in an
aggregate gross principal amount of $1,437,500, less the 20% OID of $287,500, for a net subscription amount of $1,150,000 (the Investor
Note), and (ii) a five year warrant to purchase 174,242 shares of the Company’s common stock at an exercise price of $6.60 per share,
exercisable commencing July 1, 2023 and expiring December 30, 2027 (the Investor Warrant). Proceeds from the Agreement were received by
the Company in January 2023.
In conjunction with the Walleye SPA, the Company
issued 34,849 shares of common stock, or approximately 5.3% of the Company’s outstanding shares at that time, to the Investor as
an incentive on the transaction (Incentive Shares). Excluding the above referenced Investor Warrant, the shares of Common Stock exercisable
pursuant to such Investor Warrant are not being considered beneficially owned by the Investor until the Investor Warrant is exercisable
within 60 days. Total issuance fees of $138,500 associated with the closing of the Walleye SPA were paid by the Company to Spartan Capital
Securities LLC and the Investor’s counsel, resulting in net proceeds of $1,011,500. Approximately $163,000 of the loan proceeds
were utilized to repay the outstanding principal and accrued interest under an SBA loan.
The Investor Note will only become convertible
into common stock upon the occurrence of an Event of Default under and as defined in the Investor Note on terms set forth in the Investor
Note. This Investor Note matures and is payable on or before September 30, 2023, and it provides that the Investor may demand prepayment
after March 31, 2023, and before the maturity date, provided that the purchasers of securities in a future public offering by the Company,
as defined in the Walleye SPA, who hold the purchased Company securities at the time the prepayment demand, unanimously consent to the
prepayment. The Company granted a security interest in all of its assets to the Investor as collateral for its obligations under the Investor
Note pursuant to a Security Agreement. In addition, the Company’s subsidiaries guaranteed the obligations of the Company under the
Investor Note pursuant to a Subsidiary Guarantee and granted a first lien security interest in all their assets to the Investor as additional
collateral pursuant to the Security Agreement. All securities sold in the above-described transaction contain certain piggy-back registration
rights after the completion of our February 2023 Offering (see below). During the second quarter of 2023, the secured debt was paid in
full through the proceeds of our June 2023 Offering.
The aforementioned Investor Warrant was deemed
to be an equity-classified derivative instrument with a fair value of $1,526,363 at the date of closing on the Agreement, incorporating
the use of the Black-Scholes valuation model, and the Incentive Shares were deemed to have a fair value of $318,863 based on the closing
market price of the Company’s common stock on the day preceding the closing of the Walleye SPA. Per accounting guidance under ASC
815, the Company recorded the fair values of the Investor Warrant and Incentive Shares based on the relative fair value allocation method,
which allocates fair values as a percentage of total fair value of the debt, Investor Warrant, and Incentive Shares, in proportion to
the net proceeds received under the Investor Note of $1,150,000. As a result of applying the relative fair value allocation method, the
Investor Warrant was assigned a relative fair value of $586,040 and the Incentive Shares were assigned a relative fair value of $122,426,
at the date of closing on the Walleye SPA. Amortization associated with the total debt discounts is being recognized using the effective
interest method over the term of the Investor Note, which matured on September 30, 2023. For the period ended June 30, 2023, $377,149
in amortization on the debt discounts was recognized as interest expense on the accompanying consolidated statement of operations, and
the remaining unamortized debt discounts of $396,322 were written off as loss on debt extinguishment upon full settlement of the Investor
Note in conjunction with proceeds received from the June 2023 Offering.
February 2023 Offering
On February 13, 2023, the Company entered into
an underwriting agreement (the Underwriting Agreement) with Spartan Capital Securities, LLC (the Underwriter) relating to a public offering
of 251,842 shares of common stock and pre-funded warrants to purchase 285,792 shares of common stock (the Shares), for net proceeds of
$3,207,500 (the February 2023 Offering). In conjunction with the February 2023 Offering, which closed on February 16, 2023, the investors
also received other Warrants to purchase 806,452 shares of common stock (Series 2023 Warrants) on a cash basis or up to 403,226 shares
on a cashless basis. The offered Shares were priced at $6.975 per combination of one share of common stock or one pre-funded warrant,
accompanied by one Series 2023 Warrant.
Each pre-funded warrant is exercisable at any
time, until fully exercised, to purchase one share of common stock at an exercise price of $0.0015 per share. Each Series 2023 Warrant
is exercisable for five years to purchase 0.1 share of common stock at a cash exercise price of $6.975 per warrant share. The Series 2023
Warrants contain an alternative cashless exercise provision permitting the holder to acquire 0.05 share of common stock for every 0.1
warrant share any time after the earlier of (i) 30 days following the initial exercise date of February 14, 2023, and (ii) the date on
which the aggregate trading volume of the Company’s common stock, beginning on the initial exercise date of the Series 2023 Warrants,
exceeds 2,419,355 shares. Additionally, the exercise price of both the pre-funded warrants and the Series 2023 Warrants are subject to
customary adjustments for stock splits, stock dividends, reclassifications and the like.
Pursuant to the terms of the Underwriter agreement,
and as partial consideration to the Underwriter, the Company issued a warrant for the purchase of 26,882 shares of common stock, exercisable
from February 14, 2023, through February 14, 2028, at an initial exercise price of $7.6725 per share. This warrant was cancelled by the
underwriter on or about June 30, 2023, in connection with the completion of the June 2023 Offering described below. The Company also granted
the Underwriter a 45-day option to purchase up to an additional 80,645 shares and/or pre-funded warrants in lieu of shares and accompanying
Series 2023 Warrants to purchase 120,968 shares at the public offering price less the underwriting discounts and commissions, to cover
over-allotments, if any. No additional shares or pre-funded warrants were purchased by the Underwriter. The Company paid a cash fee to
the Underwriter equal to 8% of the gross proceeds raised in the February 2023 Offering, plus a reimbursement of Underwriter fees totaling
$242,500.
Between the closing of the February 2023 Offering
and June 30, 2023, investors holding pre-funded warrants converted all their pre-funded warrants into 285,792 shares of common stock and
elected the alternative cashless exercise provision for the Series 2023 Warrants, resulting in the issuance of 403,226 shares of common
stock. As of June 30, 2023, all the aforementioned pre-funded warrants and 2023 Warrants were exercised.
June 2023 Offering
On June 30, 2023, Mobiquity Technologies, Inc.
closed on a public offering selling an aggregate of 375,000 shares of common stock (and 1,625,000 common stock equivalents in the form
of pre-funded warrants to purchase 1,625,000 common shares) to investors pursuant to Securities Purchase Agreements at a public offering
price of $1.50 per share (or $1.4985 per pre-funded warrant) (the June 2023 Offering), for total gross proceeds of $3,000,000. Placement
agent fees and other offering costs totaled $472,001 and were recorded net of gross proceeds in the Company’s consolidated statement
of stockholders’ equity during the quarter ended June 30, 2023. Each pre-funded warrant is exercisable at any time to purchase one
share of common stock at an exercise price of $0.0015 per share. Additionally, the exercise price of pre-funded warrants is subject to
customary adjustments for stock splits, stock dividends, reclassifications and the like. Spartan Capital Securities, LLC acted as the
Company’s exclusive placement agent of the June 2023 Offering pursuant to a Placement Agent Agreement. The net proceeds to the Company
from the sale of the shares and pre-funded warrants, after deducting the Placement Agent commissions and offering expenses payable by
the Company, was approximately $2,528,000. The Company used $1,437,500 of the proceeds received from the June 2023 Offering to fully satisfy
its Senior Secured 20% OID Promissory Note to Walleye Opportunities Master Fund Ltd. See Note 4. In July 2023, the Company also issued
478,334 shares of common stock upon exercise of 478,334 pre-funded warrants, increasing the number of outstanding common shares to 2,588,333.
Other 2023 Stock Transactions
In April 2023, the Board of Directors or the Compensation
Committee of the Company’s Board of Directors approved the following transactions:
|
· |
Grant of 6,667 shares of restricted common stock to Gene Salkind, Chairman of the Board, for services previously rendered, based on a per share value of $2.505. |
|
· |
Grant of 3,333 shares of restricted common stock each to the Company’s CEO and another member of the Board of Directors for services as directors of the Company. |
|
· |
Grant of 2,000 shares of common stock to Gene Salkind as payment for accrued and unpaid interest of approximately $5,000 based on a per share value of $2.505. |
|
· |
Grant of 4,791 shares of restricted common stock to the Company’s legal counsel as payment for accrued and unpaid services valued at $12,000 and $2.505 per share. |
|
· |
Issuance of a total of 31,891 shares of restricted common stock at a per share value of $2.52 as payment and full settlement of outstanding accounts payable with a total carrying amount of $80,411. |
Share prices used in the above transaction were
based on the market price of the Company’s common stock on the consummation dates of the transactions.
Salkind October 2023 Loan Conversion and Series
G Preferred Stock Issuance
Effective November 7, 2023, Mr. Gene Salkind and
parties associated with him (the Series G Preferred Shareholders), invested $1,503,495 into the Company’s newly created Series G
Preferred Stock, formalized through three Subscription Agreements for the sale of a combined 300,789 shares of Series G Preferred Stock
for total cash proceeds of $1,200,000, plus the conversion of $300,000 in principal and $3,495 in accrued interest from the Salkind October
2023 Loan (see Note 4). Each share of the Series G Preferred Stock is convertible by the Series G Preferred Shareholders at any time after
issuance into ten (10) shares of the Company’s Common Stock, or $0.50 per Common Share (Series G Conversion Ratio). The Series G
Preferred Stock will automatically convert at the same Series G Conversion Ratio upon the Company’s Common Stock reporting of a
closing sales price over $5.00 per share for ten (10) consecutive trading days. The Company did not pay any commissions or other compensation
to any third party in connection with the transactions reported herein. Exemption from registration is claimed under section 4(2) of the
Securities Act of 1933, as amended.
Series H Preferred Stock Issuances
On December 18, 2023, the Series G Preferred Shareholders
agreed to exchange all 300,789 of the Series G Preferred Stock into 751,730 shares of the Company’s newly created Series H Preferred
Stock. Also, our legal counsel agreed to exchange $33,000 of monies owed to the law firm for 16,500 shares of Series H Preferred Stock.
Each share of the Series H Preferred Stock is convertible at any time after issuance into ten (10) shares of the Company’s Common
Stock, or $0.20 per Common Share (Series H Conversion Ratio). The Series H Preferred Stock will automatically convert at the same Series
H Conversion Ratio upon the Company’s Common Stock reporting of a closing sales price over $2.00 per share for ten (10) consecutive
trading days or on December 31, 2026, whichever is earlier. The Company did not pay any commissions or other compensation to any third
party in connection with the transactions reported herein. Exemption from registration is claimed under section 3(a)(9) of the Securities
Act of 1933, as amended.
Issuance of Common Stock for Settlement of
Liabilities
In January 2024, the Company issued 100,000 shares
of its common stock at a per share price of $0.53 in full settlement of vendor liabilities outstanding at an amount equal to $53,000.
In March 2024, the Company issued 18,000 shares of its common stock in settlement of outstanding vendor liabilities at an amount equal
to $12,000 stock at per share prices ranging from $0.50 to $1.00.
Issuance of Common Stock for Cash
During the first six months of 2024, the Company
raised a total of $1,462,000 in cash from various accredited investors in conjunction with common stock subscription agreements, resulting
in the issuance of a total of 3,247,334 shares at per share prices ranging from $0.30 to $0.60. An additional subscription agreement was
executed during June 2024 for the purchase of 200,000 shares of common stock for $100,000 in cash. The Company recorded a stock subscription
receivable for $100,000 at June 30, 2024 as the funds were received subsequent to June 2024.
Issuance of Common Stock Warrant for Services
During June 2024, the Company entered into a consulting
agreement with an unrelated party for general business consulting services. The term of the agreement is for twelve months, commencing
in June 2024. Compensation under the agreement included an upfront payment of $25,000 in cash, and the issuance of 100,000 common stock
warrants, exercisable through June 2027, at an exercise price of $0.50 per share. The fair value of the warrants at issuance was $171,800,
which is being amortized, along with the upfront payment, through general and administrative expenses, straight-line, over the twelve-month
service period. The Company recognized approximately $16,400 in expense for the quarter ended June 30, 2024 associated with the upfront
payment and warrants.
Treasury Stock
In the three months ended March 31, 2024, the
Company repurchased 17 shares of common stock for an insignificant amount, recorded as treasury stock. There were no repurchases of the
Company’s common stock for the year ended December 31, 2023, or the quarter ended June 30, 2024.
|
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v3.24.2.u1
STOCK OPTION PLANS AND WARRANTS
|
6 Months Ended |
Jun. 30, 2024 |
Share-Based Payment Arrangement [Abstract] |
|
STOCK OPTION PLANS AND WARRANTS |
NOTE 6 – STOCK OPTION PLANS AND WARRANTS
During Fiscal 2005, the Company established, and
the stockholders approved, an Employee Benefit and Consulting Services Compensation Plan (the 2005 Plan) for the granting of up to 334
non-statutory and incentive stock options and stock awards to directors, officers, consultants and key employees of the Company. On June
9, 2005, the Board of Directors amended the Plan to increase the number of stock options and awards to be granted under the Plan to 667
shares. During Fiscal 2009, the Company established a plan of long-term stock-based compensation incentives for selected Eligible
Participants of the Company covering 667 shares. This plan was adopted by the Board of Directors and approved by stockholders in October
2009 (the 2009 Plan). In September 2013, the Company’s stockholders approved an increase in the number of shares covered by the
2009 Plan to 1,667 shares. In the first quarter of 2016, the Board approved, and stockholders ratified a 2016 Employee Benefit and Consulting
Services Compensation Plan covering 1,667 shares (the 2016 Plan) and approved moving all options which exceeded the 2009 Plan limits to
the 2016 Plan. In December 2018, the Board of Directors adopted and in February 2019 the stockholders ratified the 2018 Employee Benefit
and Consulting Services Compensation Plan covering 5,000 shares (the 2018 Plan). On April 2, 2019, the Board approved the 2019 Plan identical
to the 2018 Plan, except that the 2019 Plan covers 10,000 shares. The 2019 Plan required stockholder approval by April 2, 2020, to be
able to grant incentive stock options under the 2019 Plan. On October 13, 2021, the Board approved the 2021 Plan identical to the 2018
Plan, except that the 2021 Plan covers 73,334 shares. The 2021 Plan required stockholder approval by October 13, 2022, to be able to grant
incentive stock options under the 2021 Plan. On April 17, 2023, the Board approved an Equity Participation Plan similar to the Plans described
herein, except that this Plan also provides for the grant of Restricted Unit Awards (the 2023 EP Plan). Under the 2023 EP Plan, which
was approved by stockholders on May 15, 2023, a maximum of 166,667 shares may be granted under the 2023 EP Plan. On December 19, 2023,
the Board approved the 2023 Plan identical to the 2018 Plan, except that the 2023 Plan covers 2,000,000 shares. The 2005 Plan, 2009 Plan,
2016 Plan, 2018 Plan, 2019 Plan, 2021 Plan, the 2023 EP Plan, and 2023 Plan are collectively referred to as the “Plans.”
In April of 2022 and April 2023, Dean Julia was
granted 833 options each year from the Company’s 2021 Plan with immediate vesting, at an exercise price of $23.25 and $3.30 and
expiration of April 2031 and April 2032, respectively.
In March and April 2023, Nate Knight and Byron
Booker, respectively, were each granted 1,667 options from the Company’s 2021 Plan with immediate vesting, at an exercise price
of $3.30, and expiration of March 2028 and April 2028, respectively.
On December 19, 2023, the board approved, under
the 2023 Plan, granting five-year Non-Statutory Stock Options to purchase 1,800,000 shares of common stock, immediately exercisable at
$0.20 per share to various officers, directors, employees and consultants. Exemption from registration is claimed under section 4(2) of
the Securities Act of 1933, as amended.
In April of 2024, Dean Julia was granted 833 options
from the Company’s 2021 Plan with immediate vesting, at an exercise price of $0.50 and expiration of April 2033.
All stock options under the Plans are granted
at or above the fair market value of the common stock at the grant date. Employee and non-employee stock options vest over varying periods
and generally expire either 5 or 10 years from the grant date. The fair value of options at the date of grant was estimated using the
Black-Scholes option pricing model. For option grants, the Company will take into consideration payments subject to the provisions of
ASC 718 Stock Compensation. The weighted average assumptions made in calculating the fair values of options granted during the
quarter ended June 30, 2024, are as follows:
Schedule of weighted average
assumptions of options granted | |
| | | |
| | |
| |
Six Months Ended June 30, | |
| |
2024 | | |
2023 | |
Expected volatility | |
| 211.28% | | |
| 172.63% | |
Expected dividend yield | |
| – | | |
| – | |
Risk-free interest rate | |
| 4.33% | | |
| 3.85% | |
Expected term (in years) | |
| 7.5 | | |
| 5 | |
Schedule of options activity | |
| | |
| | |
| | |
| |
| |
Shares | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining Contractual Term (Years) | | |
Aggregate Intrinsic Value | |
Outstanding, January 1, 2024 | |
| 1,876,275 | | |
$ | 9.11 | | |
| 5.05 | | |
$ | 252,000 | |
Granted | |
| 833 | | |
$ | – | | |
| – | | |
$ | 1,250 | |
Cancelled or expired | |
| (718 | ) | |
$ | – | | |
| – | | |
$ | – | |
Outstanding, June 30, 2024 | |
| 1,876,390 | | |
$ | 8.57 | | |
| 4.56 | | |
$ | 3,241,250 | |
Options exercisable, June 30, 2024 | |
| 1,876,390 | | |
$ | 8.57 | | |
| 4.56 | | |
$ | 3,241,250 | |
The aggregate intrinsic value of options outstanding
and options exercisable on June 30, 2024, is calculated as the difference between the exercise price of the underlying options and the
market price of the Company’s common stock for the shares that had exercise prices lower than the $2.00 closing price of the Company’s
common stock on June 30, 2024. Stock-based compensation expense related to stock options was $1,175 and $22,061 for the six months ended
June 30, 2024, and 2023, respectively, and is included in general and administrative expenses on the accompanying consolidated statements
of operations.
As of June 30, 2024, there is no unamortized compensation
cost related to unvested stock option awards to be recognized during fiscal 2024 and 2025, respectively.
Warrants
During fiscal 2022, the Company issued 59,211
warrants in connection with the conversion of secured convertible notes to a related party, with an exercise price of $60.00 per share,
immediately exercisable through September 2029. In addition, a total of 1,000 common stock warrants were issued to a contractor throughout
2022 under a service agreement.
During the fiscal year ended December 31, 2023,
the Company issued a total of 2,849,551 common stock warrants. Total warrant shares issued included 174,242 shares issued in July 2023
in connection with the 20% OID Promissory note (see Note 4) which are exercisable commencing July 1, 2023, through December 30, 2027.
In February 2023, 850,308 warrant shares were issued in connection with the February 2023 Public Offering, including 285,792 of pre-funded
warrants (see Note 5) with a five-year contractual term, expiring February 14, 2028. On June 30, 2023, an additional 1,625,000 pre-funded
warrants were issued with a five-year term in connection with the June 2023 Public Offering. During July 2023, 478,333 pre-funded warrants
issued under the June 2023 Public Offering were exercised. In December 2023, the Company entered into a one-year consulting contract with
an unrelated party. In accordance with said contract, the consultant received warrants to purchase 200,000 shares of common stock, exercisable
over a three-year period at $0.20 per share.
The weighted average assumptions made in calculating
the fair value of warrants granted during the six months ended June 30, 2024, and 2023, are as follows:
Schedule of weighted average assumptions of
warrants granted | |
| | |
| |
| |
Six Months Ended June 30, | |
| |
2024 | | |
2023 | |
Expected volatility | |
| 215.54% | | |
| 172.63% | |
Expected dividend yield | |
| – | | |
| – | |
Risk-free interest rate | |
| 4.62% | | |
| 3.85% | |
Expected term (in years) | |
| 5.00 | | |
| 5.00 | |
Schedule of warrants activity | |
| | |
| | |
| | |
| |
| |
Shares | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining Contractual Term (Years) | | |
Aggregate Intrinsic Value | |
Outstanding, January 1, 2024 | |
| 653,357 | | |
$ | 58.54 | | |
| 4.20 | | |
$ | 28,000 | |
Granted | |
| 100,000 | | |
$ | 0.50 | | |
| 4.93 | | |
$ | 150,000 | |
Cancelled or expired | |
| – | | |
$ | – | | |
| – | | |
$ | – | |
Outstanding, June 30, 2024 | |
| 753,357 | | |
$ | 50.84 | | |
| 3.45 | | |
$ | 510,000 | |
Warrants exercisable, June 30, 2024, | |
| 753,357 | | |
$ | 50.84 | | |
| 3.45 | | |
$ | 510,000 | |
On June 3, 2024, the Company entered into a one-year consulting agreement
with a non-affiliated entity. The agreement provides for cash compensation of $85,000 (inclusive of a $25,000 signing bonus) to the consultant
plus warrants to purchase 100,000 common shares at an exercise price of $0.50 per share through June 30, 2027. See Note 5 for further
discussion.
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v3.24.2.u1
EARNINGS (LOSS) PER SHARE
|
6 Months Ended |
Jun. 30, 2024 |
Earnings Per Share [Abstract] |
|
EARNINGS (LOSS) PER SHARE |
NOTE 7 – EARNINGS (LOSS) PER SHARE
Pursuant to ASC 260, Earnings Per Share, basic
earnings (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding
for the periods presented.
Diluted earnings (loss) per share is computed
by dividing net income (loss) by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive
securities outstanding during the period. Potentially dilutive common shares may consist of common stock issuable for stock options and
warrants (using the treasury stock method), convertible notes and common stock issuable. These common stock equivalents may be dilutive
in the future. In the event of a net loss, diluted loss per share is the same as basic loss per share since the effect of the potential
common stock equivalents upon conversion would be anti-dilutive.
The following potentially dilutive equity securities
outstanding as of June 30, 2024, and December 31, 2023, are as follows:
Schedule of potentially dilutive equity securities
outstanding | |
| | |
| |
| |
June 30, 2024 | | |
December 31, 2023 | |
Stock options | |
| 1,876,390 | | |
| 1,876,275 | |
Warrants | |
| 753,357 | | |
| 653,358 | |
Series AAA preferred stock | |
| 209,525 | | |
| 209,525 | |
Series E preferred stock | |
| 10,281 | | |
| 10,281 | |
Series H preferred stock | |
| 7,684,730 | | |
| 7,684,730 | |
Total common stock equivalents | |
| 10,534,284 | | |
| 10,434,169 | |
|
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v3.24.2.u1
COMMITMENTS AND CONTINGENCIES
|
6 Months Ended |
Jun. 30, 2024 |
Commitments and Contingencies Disclosure [Abstract] |
|
COMMITMENTS AND CONTINGENCIES |
NOTE 8 – COMMITMENTS AND CONTINGENCIES
Litigation
Michael Trepeta, a former Co-CEO and director
of the Company, filed a lawsuit against the Company and its subsidiary, Mobiquity Networks in April 2023 in the New York State Supreme
Court, Nassau County. The claims stem from a Separation Agreement and Release that Mr. Trepeta and the Company entered into six years
ago in April 2017 which terminated Mr. Trepeta’ s employment agreement and discontinued his employment and directorship with the
Company, among other things, by mutual agreement. Mr. Trepeta also gave the Company a release in the Separation Agreement and Release.
Mr. Trepeta has claimed that the Company fraudulently induced him to enter into the Separation Agreement and Release; that the Company
breached Mr. Trepeta’ s employment agreement; and that the Company breached its covenant of good faith and fair dealing and its
fiduciary duty. Mr. Trepeta is claiming not less than $2.5 Million in damages. Based on the Company’s initial internal review of
the situation, the Company believes the claims lack merit and it intends to vigorously defend same. In December 2023, the Company was
notified that its motion to dismiss Mr. Trepeta’ s action was granted but Mr. Trepeta has filed a notice of appeal. Due to uncertainties inherent in litigation, the Company cannot predict the outcome of this matter at this time.
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- DefinitionThe entire disclosure for commitments and contingencies.
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v3.24.2.u1
SUBSEQUENT EVENTS
|
6 Months Ended |
Jun. 30, 2024 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
NOTE 9 – SUBSEQUENT EVENTS
Between July 1, 2024, and August 8, 2024, the
Company raised a total of $280,000 in cash proceeds from various accredited investors in conjunction with common stock subscription agreements,
resulting in the issuance of a total of 560,000 shares of common stock at a subscription price of $0.50 per share price.
Related Party Loans
On July 5, 2024, the Company entered into a Loan
Agreement with Dr. Salkind for proceeds of $50,000. On July 23, 2024, the Company entered into a Loan Agreement with Dr. Salkind’s
son for proceeds of $50,000. Both of these July 2024 loans were issued under the same non-interest, repayment, and conversion terms as
the Salkind June 2024 Loan discussed in Note 5.
In July 2024, the Company’s corporate attorney,
and shareholder of the Company, loaned an additional $78,000 to the Company on a short-term, non-interest bearing basis, of which $28,000
has since been repaid.
Conversion of Series H Preferred Stock
On August 6, 2024, all of the 768,473 outstanding
shares of Series H Preferred Stock automatically converted into 7,843,570 shares of common stock (including accrued stock dividends of
158,840 shares) as the closing price of our common stock exceeded $2.00 per share for ten consecutive trading days. Of the 7,843,570 common
shares issued, 7,675,160 shares were issued to our Chairman, Dr. Gene Salkind.
August 2024 Merchant Agreement
In August 2024, the Company entered into an agreement for the purchase
and sale of future receivables (August 2024 Merchant Agreement) with a financial institution for the sale of future receivables in exchange
for $200,000 in funding (the August 2024 Purchase Price), of which $60,000 represented cash proceeds, and the balance applied as full
settlement of the outstanding obligations under the February 2024 Merchant Agreement funding discussed above. The Purchase Price is to
be repaid through daily payments representing 16% of future customer payments received until a total of approximately $273,800 is paid.
In connection with the August 2024 Merchant Agreement, and as additional consideration, the Company has agreed to issue 2,779 shares of
its common stock to the financial institution in an amount equal to 5% of the new principal Advance Amount, or $6,057, which was recorded
as debt discount. The number of shares issued is equal to 5% of the Advance Amount divided by the average closing per share price of the
Company’s common stock for the previous twenty (20) days from the signed date of the Merchant Agreement. The balance of the Merchant
Agreement funding is expected to be repaid in full by April 2025.
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- DefinitionThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
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v3.24.2.u1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
Basis of Presentation |
Basis of Presentation
The accompanying consolidated financial statements
have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements
(U.S. GAAP) and with the instructions to Form 10-Q and Article 8 of Regulation S-X of the United States Securities and Exchange Commission
(SEC). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United
States of America for annual financial statements. In the opinion of the Company’s management, the accompanying consolidated financial
statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the
Company as of June 30, 2024, and the results of operations and cash flows for the periods presented. The results of operations for the
three months and six months ended June 30, 2024, are not necessarily indicative of the operating results for the full fiscal year or any
future period. These consolidated financial statements should be read in conjunction with the consolidated financial statements and related
notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023, filed with the SEC on April
8, 2024.
Management acknowledges its responsibility for
the preparation of the accompanying consolidated financial statements which reflect all adjustments, consisting of normal recurring adjustments,
considered necessary in its opinion for a fair statement of its consolidated financial position and the consolidated results of its operations
for the periods presented.
|
Principles of Consolidation |
Principles of Consolidation
These consolidated financial statements have been
prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) and include the accounts
of the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated.
|
Business Segments and Concentrations |
Business Segments and Concentrations
The Company uses the “management approach”
to identify its reportable segments. The management approach requires companies to report segment financial information consistent with
information used by management for making operating decisions and assessing performance as the basis for identifying the Company’s
reportable segments. The Company manages its business as a single reporting segment. Customers in the United States accounted for 100%
of our revenues. We do not have any property or equipment outside of the United States.
|
Use of Estimates |
Use of Estimates
Preparing financial statements in conformity with
U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of Company assets and liabilities, including
the allowance for credit losses, stock-based compensation, the deferred tax asset valuation allowance, and the disclosure of contingent
assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the
reported period. Actual results could differ from those estimates.
|
Risks and Uncertainties |
Risks and Uncertainties
The Company operates in an industry that is subject
to intense competition and changes in consumer demand. The Company’s operations are subject to significant risk and uncertainties
including financial and operational risks and the potential of overall business failure.
The Company has experienced, and in the future
expects to continue to experience, variability in sales and net earnings. The factors expected to contribute to this variability include,
among others, (i) the cyclical nature of the industry, (ii) general economic conditions in the various local markets in which the Company
competes, including a potential general downturn in the economy, and (iii) the volatility of prices in connection with the Company’s
service offerings. These factors, among others, make it difficult to project the Company’s operating results on a consistent basis.
|
Fair Value of Financial Instruments |
Fair Value of Financial Instruments
The Company accounts for financial instruments
at fair value, which as is defined as the exchange price that would be received to sell an asset or paid to transfer a liability (exit
price) in an orderly transaction between market participants at the measurement date. The valuation techniques are based on observable
and unobservable inputs. Observable inputs reflect readily obtainable data from independent sources, while unobservable inputs reflect
certain market assumptions. There are three levels of inputs that may be used to measure fair value:
|
· |
Level 1—Valuation based on quoted market prices in active markets that the Company can access for identical assets or liabilities; |
|
|
|
|
· |
Level 2—Valuation based on quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability; and |
|
|
|
|
· |
Level 3—Valuation based on unobservable inputs that are supported by little or no market activity, which require management’s best estimate of what market participants would use as fair value. |
Fair value estimates discussed herein are based
upon certain market assumptions and pertinent information available to management.
The respective carrying value of certain on-balance-sheet
financial instruments approximated their fair value. These financial instruments include accounts receivable, accounts payable and accrued
expenses, accrued interest – related party, and contract liabilities. At June 30, 2024 and December 31, 2023, the carrying amounts
of these financial instruments approximated their fair values due to the short-term nature of these instruments. The fair value of the
Company’s long-term debt approximates its carrying value based on current financing rates available to the Company.
The Company does not have any other financial
or non-financial assets or liabilities that would be characterized as Level 1, Level 2, or Level 3 instruments.
|
Cash and Cash Equivalents and Concentrations of Risk |
Cash and Cash Equivalents and Concentrations
of Risk
For the purposes of presentation in the consolidated
statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase
date and money market accounts to be cash equivalents.
On June 30, 2024, and December 31, 2023, the Company
did not have any cash equivalents.
The Company is exposed to credit risk on its cash
in the event of default by the financial institutions to the extent account balances exceed the amount insured by the FDIC, which is $250,000.
At June 30, 2024 and December 31, 2023, the Company did not experience any losses on cash balances in excess of FDIC insured limits. Any
loss incurred or a lack of access to funds could have a significant impact on the Company’s consolidated financial condition, results
of operations, and cash flows.
For the quarters ended June 30, 2024, and 2023,
sales of our products to three customers generated approximately 54% and 55% of our revenues, respectively. For the six months ended June
30, 2024, and 2023, sales of our products to three customers and two customers generated approximately 74% and 76% of our revenues, respectively.
Our contracts with our customers generally do not obligate them to a specified term and they can generally terminate their relationship
with us at any time with a minimal amount of notice. The loss of one of these customers could have a material adverse effect on the results
of operations and financial condition.
|
Accounts Receivable and Allowance for Credit Losses |
Accounts Receivable and Allowance for Credit Losses
Effective January 1, 2023, the Company adopted
Accounting Standards Update (ASU) 2016-13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments
(Topic 326), which significantly change how entities measure credit losses for most financial assets and certain other instruments
that are not measured at fair value through net income. The most significant change in this standard is a shift from the incurred loss
model to the expected loss model. Under the standard, disclosures are required to provide users of the consolidated financial statements
with useful information in analyzing an entity’s exposure to credit risk and the measurement of credit losses. Financial assets
held by the Company that are subject to the guidance in Topic 326 were trade accounts receivable. The impact of the adoption was not considered
material to the consolidated financial statements.
Accounts receivable represent customer obligations
under normal trade terms and are stated at the amount management expects to collect from outstanding customer balances. Credit is extended
to customers based on an evaluation of their financial condition and other factors. Interest is not accrued on overdue accounts receivable.
The Company does not require collateral. Four of our customers combined accounted for approximately 90% of outstanding accounts receivable
at June 30, 2024.
The Company had accounts receivable, net,
of $177,852, $34,628, and $340,935 at June 30, 2024, December 31, 2023, and January 1, 2023, respectively.
Management periodically assesses the Company’s
accounts receivable and, if necessary, establishes an allowance for credit losses. The Company provides its allowance for credit losses
based upon a review of the outstanding accounts receivable, historical collection information and existing economic conditions. Accounts
determined to be uncollectible losses are charged to operations when that determination is made.
The allowance for credit losses for accounts
receivable and the related activity, for the six months ended June 30, 2024 is as follows:
Schedule
of allowance for credit losses for accounts receivable activity | |
| | |
Balance, December 31, 2023 | |
$ | 1,157,910 | |
Provision for credit losses | |
| 43,258 | |
Write off of previously-reserved account balances | |
| (973,316 | ) |
Balance, June 30, 2024 | |
$ | 44,545 | |
Bad debt expense (recovery) is recorded as a component
of general and administrative expenses in the accompanying consolidated statements of operations.
|
Impairment of Long-lived Assets |
Impairment of Long-lived Assets
Management evaluates the recoverability of the
Company’s identifiable intangible assets and other long-lived assets when events or circumstances indicate a potential impairment
exists, in accordance with the provisions of ASC 360-10-35-15“Impairment or Disposal of Long-Lived Assets.” Events
and circumstances considered by the Company in determining whether the carrying value of identifiable intangible assets and other long-lived
assets may not be recoverable include but are not limited to significant changes in performance relative to expected operating results;
significant changes in the use of the assets; significant negative industry or economic trends; and changes in the Company’s business
strategy. In determining if impairment exists, the Company estimates the undiscounted cash flows to be generated from the use and ultimate
disposition of these assets and compares this to the carrying amounts of the assets.
If impairment is indicated based on a comparison
of the assets’ carrying values and the undiscounted cash flows, the impairment to be recognized is measured as the amount by which
the carrying amount of the assets exceeds the fair value of the assets. No impairment was recognized by the Company for the six months
ended June 30, 2024 and 2023.
|
Property and Equipment |
Property and Equipment
Property and equipment are stated at cost less
accumulated depreciation. Depreciation is provided on the straight-line basis over the estimated useful lives of the assets.
Expenditures for repair and maintenance which
do not materially extend the useful lives of property and equipment are charged to operations. When property or equipment is sold or otherwise
disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected
in current results of operations.
|
Goodwill |
Goodwill
The Company’s goodwill represents the excess
of the consideration transferred for the acquisition of Advangelists, LLC in December 2018 over the fair value of the underlying identifiable
net assets acquired. Goodwill is not amortized but instead, it is tested for impairment at least annually. If management determines that
the value of goodwill has become impaired, the Company will record a charge in an amount equal to the excess of the reporting unit’s
carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit during the fiscal quarter
in which the determination is made.
The Company performs its annual impairment tests
of goodwill as of December 31st of each year, or more frequently, if certain indicators are present. Goodwill is required to be tested
for impairment at the reporting unit level. A reporting unit is an operating segment or one level below the operating segment level, which
is referred to as a component. Management identifies its reporting units by assessing whether components (i) have discrete financial information
available, (ii) engage in business activities, and (iii) whether a segment manager regularly reviews the component’s operating results.
Net assets and goodwill of acquired businesses are allocated to the reporting unit associated with the acquired business based on the
anticipated organizational structure of the combined entities. If two or more components are deemed economically similar, those components
are aggregated into one reporting unit when performing the annual goodwill impairment review. The Company has one reporting unit as of
June 30, 2024, and December 31, 2023. No impairment of goodwill was recognized by the Company during fiscal 2023 or the six month period
ended June 30, 2024.
|
Intangible Assets |
Intangible Assets
In December 2018, the Company acquired the majority
of its intangible assets through its acquisition of Advangelists LLC, which included customer relationships and the ATOS platform technology.
The Company amortizes its identifiable definite-lived intangible assets over an estimated period of 5 years.
Capitalized Software Development
Costs
In accordance with ASC 350-40, Internal Use Software,
the Company capitalizes certain internal-use software development costs associated with creating and enhancing internally developed software
related to its platforms. Software development activities generally consist of three stages (i) the research and planning stage, (ii)
the application and development stage, and (iii) the post-implementation stage. Costs incurred in the research and planning stage and
in the post-implementation stage of software development, or other maintenance and development expenses that do not meet the qualification
for capitalization, are expensed as incurred. Costs incurred in the application and development stage, including significant enhancements
and upgrades, are capitalized. These costs include personnel and related employee benefits expenses for employees or consultants directly
associated with and who devote time to software projects and external direct costs of materials obtained in developing the software. These
software developments and acquired technology are amortized on a straight-line basis over the estimated useful life of five years upon
the initial release of the software or additional features. The Company reviews the software development costs for impairment when circumstances
indicate their carrying amounts may not be recoverable. If the carrying value of an asset group is not recoverable, the Company recognizes
an impairment loss for the excess of carrying value over the fair value in its consolidated statements of operations. See Note 3 for further
details.
|
Derivative Financial Instruments |
Derivative Financial Instruments
The Company analyzes all financial instruments
with features of both liabilities and equity under FASB ASC Topic No. 480, (ASC 480), Distinguishing Liabilities from Equity and
FASB ASC Topic No. 815, (ASC 815) Derivatives and Hedging.
Terms of financial instruments are reviewed to
determine whether they contain embedded derivative instruments that are required to be accounted for separately from the host contract
under ASC 815 and recorded on the balance sheet at fair value. Derivative liabilities are remeasured to reflect fair value at each reporting
period, with any increase or decrease in the fair value being recorded in the results of operations. The Company generally incorporates
a binomial model to determine fair value. Upon conversion of a debt instrument where an embedded conversion option has been bifurcated
and accounted for separately as a derivative liability, the Company records the resulting shares issued at fair value, derecognizes all
related debt principal, derivative liability, and debt discount, and recognizes a net gain or loss on debt extinguishment. Equity instruments
that are initially classified as equity that become subject to reclassification under ASC 815 are reclassified to liabilities at the fair
value of the instrument on the reclassification date. The Company does not use derivative instruments to hedge exposures to cash flow,
market or foreign currency risk. As of June 30, 2024, and December 31, 2023, the Company had no derivative instruments.
|
Debt Issuance Costs and Debt Discounts |
Debt Issuance Costs and Debt Discounts
Debt discounts, debt issuance costs paid to lenders
or third parties, and other original issue discounts on debt, are recorded as debt discount and amortized to interest expense in the consolidated
statement of operations, over the term of the underlying debt instrument, using the effective interest method, with the unamortized portion
reported net with related principal outstanding on the consolidated balance sheet. For the three months ended June 30, 2024 and 2023,
the Company recognized $53,351 and $360,993 in interest expense associated with the amortization of debt discounts on debt outstanding
during the periods. For the six months ended June 30, 2024, and 2023, the Company recognized $147,294 and $738,141 in interest expense
associated with the amortization of debt discounts on debt outstanding during the periods. Unamortized debt discounts remaining at June
30, 2024 were approximately $144,000 and are expected to be fully amortized during the remainder of 2024. See Note 4 regarding the accounting
for debt discounts and debt issuance costs during fiscal 2024 and 2023.
|
Revenue Recognition |
Revenue Recognition
The Company’s revenues are generated from
internet advertising, the Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers (ASC 606).
In accordance with ASC 606, revenue is recognized when promised services are transferred to a customer. The amount of revenue recognized
reflects the consideration to which the Company expects to be entitled to receive in exchange for these services. To achieve this core
principle, the Company applies the following five steps:
Identify the contract with a customer.
A contract with a customer exists when (i) the
Company enters into an enforceable contract with a customer that defines each party’s rights regarding the services to be transferred
and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines
that collection of substantially all consideration for services that are transferred is probable based on the customer’s intent
and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention
to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer,
published credit and financial information pertaining to the customer.
Identify the performance obligations in the
contract.
Performance obligations promised in a contract
are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer
can benefit from the service either on its own or together with other resources that are readily available from third parties or from
the Company, and are distinct in the context of the contract, whereby the transfer of the services is separately identifiable from other
promises in the contract. To the extent a contract includes multiple promised services (performance obligations), the Company must apply
a judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract. If these
criteria are not met the promised services are accounted for as a combined performance obligation. Currently, the Company does not have
any contracts that contain multiple performance obligations.
Determine the transaction price.
The transaction price is determined based on the
consideration to which the Company will be entitled in exchange for transferring services to the customer. To the extent the transaction
price includes variable consideration, the Company estimates the amount of variable consideration that should be included in the transaction
price utilizing either the expected value method or the most likely amount method depending on the nature of the variable consideration.
Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future
reversal of cumulative revenue under the contract will not occur. None of the Company’s contracts at December 31, 2023, and June
30, 2024, contained a significant financing component or variable consideration terms.
Allocate the transaction price to performance
obligations in the contract.
If the contract contains a single performance
obligation, the entire transaction price is allocated to the single performance obligation. However, if a series of distinct services
that are substantially the same qualifies as a single performance obligation in a contract with variable consideration, the Company must
determine if the variable consideration is attributable to the entire contract or to a specific part of the contract. Contracts that contain
multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone
selling price basis unless the transaction price is variable and meets the criteria to be allocated entirely to a performance obligation
or to a distinct service that forms part of a single performance obligation.
Recognize revenue when or as the Company satisfies
a performance obligation.
The Company satisfies performance obligations
at a point in time. Revenue is recognized at the time the related performance obligation is satisfied by transferring the promised service
to a customer. Under both managed services arrangements and self-service arrangements, the Company’s promised services under the
contracts include identification, bidding and purchasing of advertisement opportunities. The Company also generally has discretion in
establishing the pricing of the ads. Since the Company is controlling the promise to deliver the contracted services, the Company is considered
the principal in all arrangements for revenue recognition purposes. The performance obligations are satisfied, and revenue recognition,
primarily upon publication of customer advertising content.
All revenues recognized were derived from internet
advertising for the periods ended June 30, 2024, and 2023.
Payment terms and conditions vary by contract,
although terms generally include a requirement of payment within 30 to 90 days.
Contract Liabilities
Contract liabilities represent deposits made by
customers before the satisfaction of performance obligation and recognition of revenue. Upon completion of the performance obligation(s)
that the Company has with the customer based on the terms of the contract, the liability for the customer deposit is relieved and revenue
is recognized. As of June 30, 2024, December 31, 2023, and January 1, 2023, there were $31,412, $195,135, and $193,598, respectively,
in contract liabilities outstanding. Contract liabilities are expected to be recognized as revenue within the year following their respective
period end.
|
Advertising |
Advertising
Advertising costs are expensed as incurred. Advertising
costs are included as a component of general and administrative expenses in the consolidated statements of operations. Advertising costs
incurred were insignificant for the periods ended June 30, 2024, and 2023.
|
Stock-Based Compensation |
Stock-Based Compensation
The Company accounts for our stock-based compensation,
including stock options and common stock warrants, under ASC 718 Compensation – Stock Compensation, using the fair value-based
method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the
requisite service period for employee awards, which is usually the vesting period, and when the goods are obtained or services are received,
for nonemployee awards. This guidance establishes standards for the accounting for transactions in which an entity exchanges its equity
instruments for goods or services. It also applies to transactions in which an entity incurs liabilities in exchange for goods or services
that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments.
In connection with certain financing, consulting
and collaboration arrangements, the Company may issue warrants to purchase shares of its common stock. The outstanding warrants are standalone
instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards.
The fair value of stock-based compensation is
generally determined using the Black-Scholes valuation model as of the date of the grant or the date at which the performance of the services
is completed (measurement date).
When determining fair value of stock-based compensation,
the Company considers the following assumptions in the Black-Scholes model:
· |
Exercise price, |
· |
Expected dividends, |
· |
Expected volatility, |
· |
Risk-free interest rate; and |
· |
Expected life of option |
|
Income Taxes |
Income Taxes
The Company accounts for income tax using the
asset and liability method prescribed by ASC 740, Income Taxes (ASC 740). Under this method, deferred tax assets and liabilities
are determined based on temporary differences between the financial reporting and tax bases of assets and liabilities using enacted tax
rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to
offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that all or some portion of the deferred
tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as gain or loss in the period that
includes the enactment date.
The Company follows the accounting guidance for
uncertainty in income taxes using the provisions of ASC 740. Using that guidance, tax positions initially need to be recognized in the
consolidated financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities.
As of June 30, 2024, and December 31, 2023, the Company did not identify any uncertain tax positions that qualify for either recognition
or disclosure in the consolidated financial statements.
The Company recognizes interest and penalties,
if any, related to recognized uncertain income tax positions, in other expense. No interest and penalties related to uncertain income
tax positions were recorded for the periods ended June 30, 2024 and 2023. Open tax years subject to examination by the Internal Revenue
Service generally remain open for three years from the filing date. Tax years subject to examination by the state jurisdictions generally
remain open for up to four years from the filing date.
|
Related Parties |
Related Parties
Parties are considered to be related to the Company
if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with
the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal
owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly
influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully
pursuing its own separate interests.
|
Recently Adopted Accounting Pronouncements |
Recently Adopted Accounting Pronouncements
We consider the applicability and impact of all
new accounting pronouncements on our consolidated financial position, results of operations, stockholders’ equity, cash flows, or
presentation thereof. Management has evaluated all recent accounting pronouncements as issued by the Financial Accounting Standards Board
(FASB) through the date these consolidated financial statements were available to be issued and found no recent accounting pronouncements
issued, but not yet effective, that when adopted, will have a material impact on the consolidated financial statements of the Company.
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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
Schedule of allowance for credit losses for accounts receivable activity |
Schedule
of allowance for credit losses for accounts receivable activity | |
| | |
Balance, December 31, 2023 | |
$ | 1,157,910 | |
Provision for credit losses | |
| 43,258 | |
Write off of previously-reserved account balances | |
| (973,316 | ) |
Balance, June 30, 2024 | |
$ | 44,545 | |
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INTANGIBLE ASSETS (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Schedule of intangible assets |
Schedule of intangible assets | |
| |
| | |
| |
| |
Useful Lives | |
June 30, 2024 | | |
December 31, 2023 | |
| |
| |
| | |
| |
Customer relationship | |
5 years | |
$ | 3,003,676 | | |
$ | 3,003,676 | |
Less accumulated amortization | |
| |
| (3,003,676 | ) | |
| (2,927,188 | ) |
Net carrying value | |
| |
$ | – | | |
$ | 76,488 | |
| |
| |
| | | |
| | |
Software development costs | |
5 years | |
$ | 3,132,307 | | |
$ | 2,157,932 | |
Less accumulated amortization | |
| |
| (194,440 | ) | |
| (108,024 | ) |
Net carrying value, software development costs | |
| |
$ | 2,937,867 | | |
$ | 2,049,908 | |
|
Schedule of future annual amortization |
Schedule of future annual amortization | |
| |
| |
Software Development Costs | |
Remainder of 2024 | |
$ | 86,418 | |
2025 | |
| 172,836 | |
2026 | |
| 172,836 | |
2027 | |
| 172,836 | |
2028 | |
| 64,813 | |
Total | |
$ | 669,739 | |
|
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v3.24.2.u1
DEBT (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Debt Disclosure [Abstract] |
|
Schedule of debt outstanding |
Schedule of debt outstanding | |
| | |
| |
| |
June 30, 2024 (Unaudited) | | |
December 31, 2023 | |
Merchant Agreements | |
$ | 361,957 | | |
$ | 216,089 | |
Related Party – Salkind Loans | |
| 160,000 | | |
| – | |
Related Party – Other Loans | |
| 77,000 | | |
| – | |
2024 Promissory Notes | |
| 205,590 | | |
| – | |
Total Debt | |
| 804,547 | | |
| 216,089 | |
Less: Unamortized debt discounts | |
| (144,255 | ) | |
| (47,372 | ) |
Current portion of debt | |
| 660,292 | | |
| 168,717 | |
|
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v3.24.2.u1
STOCK OPTION PLANS AND WARRANTS (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Share-Based Payment Arrangement [Abstract] |
|
Schedule of weighted average assumptions of options granted |
Schedule of weighted average
assumptions of options granted | |
| | | |
| | |
| |
Six Months Ended June 30, | |
| |
2024 | | |
2023 | |
Expected volatility | |
| 211.28% | | |
| 172.63% | |
Expected dividend yield | |
| – | | |
| – | |
Risk-free interest rate | |
| 4.33% | | |
| 3.85% | |
Expected term (in years) | |
| 7.5 | | |
| 5 | |
|
Schedule of options activity |
Schedule of options activity | |
| | |
| | |
| | |
| |
| |
Shares | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining Contractual Term (Years) | | |
Aggregate Intrinsic Value | |
Outstanding, January 1, 2024 | |
| 1,876,275 | | |
$ | 9.11 | | |
| 5.05 | | |
$ | 252,000 | |
Granted | |
| 833 | | |
$ | – | | |
| – | | |
$ | 1,250 | |
Cancelled or expired | |
| (718 | ) | |
$ | – | | |
| – | | |
$ | – | |
Outstanding, June 30, 2024 | |
| 1,876,390 | | |
$ | 8.57 | | |
| 4.56 | | |
$ | 3,241,250 | |
Options exercisable, June 30, 2024 | |
| 1,876,390 | | |
$ | 8.57 | | |
| 4.56 | | |
$ | 3,241,250 | |
|
Schedule of weighted average assumptions of warrants granted |
Schedule of weighted average assumptions of
warrants granted | |
| | |
| |
| |
Six Months Ended June 30, | |
| |
2024 | | |
2023 | |
Expected volatility | |
| 215.54% | | |
| 172.63% | |
Expected dividend yield | |
| – | | |
| – | |
Risk-free interest rate | |
| 4.62% | | |
| 3.85% | |
Expected term (in years) | |
| 5.00 | | |
| 5.00 | |
|
Schedule of warrants activity |
Schedule of warrants activity | |
| | |
| | |
| | |
| |
| |
Shares | | |
Weighted Average Exercise Price | | |
Weighted Average Remaining Contractual Term (Years) | | |
Aggregate Intrinsic Value | |
Outstanding, January 1, 2024 | |
| 653,357 | | |
$ | 58.54 | | |
| 4.20 | | |
$ | 28,000 | |
Granted | |
| 100,000 | | |
$ | 0.50 | | |
| 4.93 | | |
$ | 150,000 | |
Cancelled or expired | |
| – | | |
$ | – | | |
| – | | |
$ | – | |
Outstanding, June 30, 2024 | |
| 753,357 | | |
$ | 50.84 | | |
| 3.45 | | |
$ | 510,000 | |
Warrants exercisable, June 30, 2024, | |
| 753,357 | | |
$ | 50.84 | | |
| 3.45 | | |
$ | 510,000 | |
|
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v3.24.2.u1
EARNINGS (LOSS) PER SHARE (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Earnings Per Share [Abstract] |
|
Schedule of potentially dilutive equity securities outstanding |
Schedule of potentially dilutive equity securities
outstanding | |
| | |
| |
| |
June 30, 2024 | | |
December 31, 2023 | |
Stock options | |
| 1,876,390 | | |
| 1,876,275 | |
Warrants | |
| 753,357 | | |
| 653,358 | |
Series AAA preferred stock | |
| 209,525 | | |
| 209,525 | |
Series E preferred stock | |
| 10,281 | | |
| 10,281 | |
Series H preferred stock | |
| 7,684,730 | | |
| 7,684,730 | |
Total common stock equivalents | |
| 10,534,284 | | |
| 10,434,169 | |
|
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v3.24.2.u1
ORGANIZATION AND NATURE OF OPERATIONS (Details Narrative) - USD ($)
|
|
3 Months Ended |
6 Months Ended |
|
|
Aug. 07, 2023 |
Jun. 30, 2024 |
Mar. 31, 2024 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
Dec. 31, 2022 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
|
|
|
|
|
|
|
|
Reverse stock split |
one-for-15 reverse
stock split
|
|
|
|
|
|
|
|
|
Net loss |
|
$ 745,147
|
$ 1,042,260
|
$ 2,108,939
|
$ 1,716,804
|
$ 1,787,407
|
$ 3,825,743
|
|
|
Net cash used in operations |
|
|
|
|
|
1,336,280
|
2,918,114
|
|
|
Accumulated deficit |
|
218,827,746
|
|
|
|
218,827,746
|
|
$ 217,040,339
|
|
Stockholders' equity |
|
2,052,709
|
$ 1,585,188
|
$ 2,945,524
|
$ 2,200,634
|
2,052,709
|
$ 2,945,524
|
$ 2,208,328
|
$ (10,830)
|
Working capital deficit |
|
2,244,651
|
|
|
|
2,244,651
|
|
|
|
Cash on hand |
|
$ 23,892
|
|
|
|
$ 23,892
|
|
|
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v3.24.2.u1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Allowance for credit losses) - USD ($)
|
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Accounting Policies [Abstract] |
|
|
Allowance for credit losses, beginning |
$ 1,157,910
|
|
Provision for credit losses |
43,258
|
$ 46,458
|
Write off of previously-reserved account balances |
(973,316)
|
|
Allowance for credit losses, ending |
$ 44,545
|
|
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v3.24.2.u1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
|
3 Months Ended |
6 Months Ended |
12 Months Ended |
|
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
Jan. 02, 2023 |
Product Information [Line Items] |
|
|
|
|
|
|
Cash equivalents |
$ 0
|
|
$ 0
|
|
$ 0
|
|
Net accounts receivable |
177,852
|
|
177,852
|
|
34,628
|
$ 340,935
|
Asset impairment |
|
|
0
|
$ 0
|
|
|
Impairment of goodwill |
|
|
0
|
|
0
|
|
Amortization of debt discounts |
53,351
|
$ 360,993
|
147,294
|
$ 738,141
|
|
|
Unamortized debt discounts |
144,000
|
|
144,000
|
|
|
|
Contract liabilities |
$ 31,412
|
|
$ 31,412
|
|
$ 195,135
|
$ 193,598
|
Customer Relationships [Member] |
|
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
|
Identifiable definite-lived intangible assets estimated period |
5 years
|
|
5 years
|
|
|
|
Three Customers [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] |
|
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
|
Concentration risk percentage |
54.00%
|
55.00%
|
74.00%
|
|
|
|
Two Customer [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] |
|
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
|
Concentration risk percentage |
|
|
|
76.00%
|
|
|
Four Customers [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member] |
|
|
|
|
|
|
Product Information [Line Items] |
|
|
|
|
|
|
Concentration risk percentage |
|
|
90.00%
|
|
|
|
X |
- DefinitionAmount of amortization expense attributable to debt discount (premium) and debt issuance costs.
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v3.24.2.u1
INTANGIBLE ASSETS (Details - Intangible assets) - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Customer Relationships [Member] |
|
|
Finite-Lived Intangible Assets [Line Items] |
|
|
Useful life |
5 years
|
|
Intangible asset, gross |
$ 3,003,676
|
$ 3,003,676
|
Less accumulated amortization |
(3,003,676)
|
(2,927,188)
|
Intangible assets, net |
$ 0
|
76,488
|
Software and Software Development Costs [Member] |
|
|
Finite-Lived Intangible Assets [Line Items] |
|
|
Useful life |
5 years
|
|
Intangible asset, gross |
$ 3,132,307
|
2,157,932
|
Less accumulated amortization |
(194,440)
|
(108,024)
|
Intangible assets, net |
$ 2,937,867
|
$ 2,049,908
|
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v3.24.2.u1
INTANGIBLE ASSETS (Details Narrative) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
Amortization expense |
$ 19,122
|
$ 150,184
|
$ 76,488
|
$ 300,368
|
Amortization on software development costs |
43,211
|
$ 21,604
|
86,416
|
$ 21,604
|
ATOS4P Software Development [Member] |
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
Capitalized computer software development costs |
864,000
|
|
864,000
|
|
Unamortized software development costs |
670,000
|
|
670,000
|
|
Ad Here [Member] |
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
Capitalized computer software development costs |
$ 2,268,000
|
|
2,268,000
|
|
Capitalized costs |
|
|
$ 974,000
|
|
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v3.24.2.u1
DEBT (Details - Debt outstanding) - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Debt Instrument [Line Items] |
|
|
Total Debt |
$ 804,547
|
$ 216,089
|
Less: Unamortized debt discounts |
(144,255)
|
(47,372)
|
Current portion of debt |
660,292
|
168,717
|
Merchant Agreements [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Total Debt |
361,957
|
216,089
|
Related Party Salkind Loans [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Total Debt |
160,000
|
0
|
Related Party Other Loans [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Total Debt |
77,000
|
0
|
Promissory Note [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Total Debt |
$ 205,590
|
$ 0
|
X |
- DefinitionLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
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v3.24.2.u1
DEBT (Details Narrative) - USD ($)
|
|
|
|
|
|
|
|
1 Months Ended |
3 Months Ended |
6 Months Ended |
|
|
Jul. 23, 2024 |
Jul. 05, 2024 |
Apr. 30, 2024 |
Mar. 31, 2024 |
Oct. 10, 2023 |
Jan. 05, 2023 |
Dec. 30, 2022 |
Jul. 31, 2024 |
Jun. 30, 2024 |
Apr. 30, 2024 |
Feb. 29, 2024 |
Nov. 30, 2023 |
Jun. 30, 2020 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 27, 2024 |
Dec. 31, 2022 |
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Repayment of note payable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 532,642
|
$ 1,587,500
|
|
|
Debt discount |
|
|
|
|
|
|
|
|
$ 144,000
|
|
|
|
|
$ 144,000
|
|
144,000
|
|
|
|
March 2024 Promissory Note [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total interest payable |
|
|
|
$ 17,710
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt face amount |
|
|
|
126,500
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Original issue discount |
|
|
|
$ 16,500
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Amortization of debt discount |
|
|
|
|
|
|
|
|
|
|
|
|
|
1,126
|
|
7,957
|
|
|
|
Debt maturity date |
|
|
|
Jan. 15, 2025
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt stated interest rate |
|
|
|
14.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt discount |
|
|
|
$ 24,650
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Payment of debt issuance costs |
|
|
|
$ 8,150
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
April 2024 Promissory Note [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total interest payable |
|
|
$ 14,400
|
|
|
|
|
|
|
$ 14,400
|
|
|
|
|
|
|
|
|
|
Debt face amount |
|
|
96,000
|
|
|
|
|
|
|
96,000
|
|
|
|
|
|
|
|
|
|
Original issue discount |
|
|
$ 16,000
|
|
|
|
|
|
|
$ 16,000
|
|
|
|
|
|
|
|
|
|
Amortization of debt discount |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
4,149
|
|
|
|
Debt maturity date |
|
|
Mar. 31, 2025
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt stated interest rate |
|
|
15.00%
|
|
|
|
|
|
|
15.00%
|
|
|
|
|
|
|
|
|
|
Individual payments |
|
|
$ 11,040
|
|
|
|
|
|
|
$ 11,040
|
|
|
|
|
|
|
|
|
|
November 2023 Merchant Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Amortization of debt discount |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
33,578
|
|
|
|
Debt discount |
|
|
|
|
|
|
|
|
|
|
|
$ 72,000
|
|
|
|
|
|
|
|
Proceeds for future receivables |
|
|
|
|
|
|
|
|
|
|
|
200,000
|
|
|
|
|
|
|
|
Total amount to be paid from receivables funding |
|
|
|
|
|
|
|
|
|
|
|
$ 272,000
|
|
|
|
|
|
|
|
Shares issued |
|
|
|
|
|
|
|
|
|
|
|
16,765
|
|
|
|
|
|
|
|
Additional debt discount |
|
|
|
|
|
|
|
|
|
|
|
$ 10,500
|
|
|
|
|
|
|
|
February 2024 Merchant Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Amortization of debt discount |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
45,467
|
|
|
|
Debt discount |
|
|
|
|
|
|
|
|
|
|
$ 62,850
|
|
|
|
|
|
|
|
|
Proceeds for future receivables |
|
|
|
|
|
|
|
|
|
|
150,000
|
|
|
|
|
|
|
|
|
Total amount to be paid from receivables funding |
|
|
|
|
|
|
|
|
|
|
$ 205,350
|
|
|
|
|
|
|
|
|
Shares issued |
|
|
|
|
|
|
|
|
|
|
20,135
|
|
|
|
|
|
|
|
|
Additional debt discount |
|
|
|
|
|
|
|
|
|
|
$ 7,500
|
|
|
|
|
|
|
|
|
Debt Instrument, Fee Amount |
|
|
|
|
|
|
|
|
|
|
7,500
|
|
|
|
|
|
|
|
|
April 2024 Merchant Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Proceeds for future receivables |
|
|
|
|
|
|
|
|
|
250,000
|
|
|
|
|
|
|
|
|
|
Total amount to be paid from receivables funding |
|
|
|
|
|
|
|
|
|
$ 342,250
|
|
|
|
|
|
|
|
|
|
Shares issued |
|
|
12,854
|
|
|
|
|
|
|
12,854
|
|
|
|
|
|
|
|
|
|
Additional debt discount |
|
|
$ 12,500
|
|
|
|
|
|
|
$ 12,500
|
|
|
|
|
|
|
|
|
|
November 2023 Merchant Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
[custom:CashSettlement] |
|
|
|
|
|
|
|
|
|
127,000
|
|
|
|
|
|
|
|
|
|
February And April 2024 Merchant Agreements [Member] |
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Amortization of debt discount |
|
|
|
|
|
|
|
|
|
|
|
|
|
21,000
|
|
65,000
|
|
|
|
Debt discount |
|
|
|
|
|
|
|
|
$ 80,000
|
|
|
|
|
$ 80,000
|
|
$ 80,000
|
|
|
|
Dr Salkind [Member] |
|
|
|
|
|
|
|
|
|
|
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|
|
|
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|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Proceeds from loan |
$ 50,000
|
$ 50,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Corporate Attorney [Member] | Subsequent Event [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Proceeds from loan |
|
|
|
|
|
|
|
$ 78,000
|
|
|
|
|
|
|
|
|
|
|
|
Salkind February 2024 Loan [Member] |
|
|
|
|
|
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|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-term debt |
|
|
|
|
|
|
|
|
|
|
$ 150,000
|
|
|
|
|
|
|
|
|
Debt stated interest rate |
|
|
|
|
|
|
|
|
|
|
10.00%
|
|
|
|
|
|
|
|
|
Salkind October 2023 Loan [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loan payable |
|
|
|
|
$ 300,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt maturity date |
|
|
|
|
Nov. 30, 2023
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest rate |
|
|
|
|
15.00%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Conversion rate |
|
|
|
|
|
|
|
|
$ 0.70
|
|
|
|
|
$ 0.70
|
|
$ 0.70
|
|
|
|
Debt converted, amount converted |
|
|
|
|
|
|
|
|
|
|
|
$ 300,000
|
|
|
|
|
|
|
|
Salkind June 2024 Loan [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Original issue discount |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 10,000
|
|
Loan payable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 160,000
|
|
Conversion rate |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 0.50
|
|
Convertible debt |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 160,000
|
|
Principal outstanding |
|
|
|
|
|
|
|
|
$ 150,000
|
|
|
|
|
$ 150,000
|
|
$ 150,000
|
|
|
|
Debt discount |
|
|
|
|
|
|
|
|
161
|
|
|
|
|
161
|
|
161
|
|
|
|
Loan 1 [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt discount |
|
|
$ 4,000
|
|
|
|
|
|
|
4,000
|
|
|
|
|
|
|
|
|
|
Exchange issued |
|
|
|
|
|
|
|
|
|
70,000
|
|
|
|
|
|
|
|
|
|
Principal amount paid |
|
|
|
|
|
|
|
|
|
|
|
|
|
74,000
|
|
|
|
|
|
Interest expense |
|
|
|
|
|
|
|
|
|
4,000
|
|
|
|
|
|
|
|
|
|
Loan 2 [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Exchange issued |
|
|
|
|
|
|
|
|
|
$ 40,000
|
|
|
|
|
|
|
|
|
|
Loan 3 [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Original issue discount |
|
|
|
|
|
|
|
|
$ 5,000
|
|
|
|
|
$ 5,000
|
|
$ 5,000
|
|
|
|
Conversion rate |
|
|
|
|
|
|
|
|
$ 0.50
|
|
|
|
|
$ 0.50
|
|
$ 0.50
|
|
|
|
Principal outstanding |
|
|
|
|
|
|
|
|
$ 20,000
|
|
|
|
|
$ 20,000
|
|
$ 20,000
|
|
|
|
Debt discount |
|
|
|
|
|
|
|
|
468
|
|
|
|
|
468
|
|
468
|
|
|
|
Principal amount paid |
|
|
|
|
|
|
|
|
25,000
|
|
|
|
|
|
|
|
|
|
|
Exchange for cancellation |
|
|
|
|
|
|
|
|
20,000
|
|
|
|
|
20,000
|
|
20,000
|
|
|
|
Loan 4 [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Original issue discount |
|
|
|
|
|
|
|
|
15,000
|
|
|
|
|
15,000
|
|
15,000
|
|
|
|
Principal outstanding |
|
|
|
|
|
|
|
|
37,000
|
|
|
|
|
37,000
|
|
37,000
|
|
|
|
Debt discount |
|
|
|
|
|
|
|
|
1,200
|
|
|
|
|
$ 1,200
|
|
$ 1,200
|
|
|
|
Exchange issued |
|
|
|
|
|
|
|
|
37,000
|
|
|
|
|
|
|
|
|
|
|
Principal amount paid |
|
|
|
|
|
|
|
|
$ 52,000
|
|
|
|
|
|
|
|
|
|
|
Walleye Opportunities Master Fund [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Repayment of note payable |
|
|
|
|
|
|
$ 163,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt face amount |
|
|
|
|
|
|
1,437,500
|
|
|
|
|
|
|
|
|
|
|
|
|
Original issue discount |
|
|
|
|
|
|
287,500
|
|
|
|
|
|
|
|
|
|
|
|
|
Subscription amount |
|
|
|
|
|
|
$ 1,150,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrants issued, shares |
|
|
|
|
|
|
174,242
|
|
|
|
|
|
|
|
|
|
|
|
|
Issuance fees |
|
|
|
|
|
|
$ 138,500
|
|
|
|
|
|
|
|
|
|
|
|
|
Proceeds from loan |
|
|
|
|
|
|
1,011,500
|
|
|
|
|
|
|
|
|
|
|
|
|
Fair value of warrants |
|
|
|
|
|
|
586,040
|
|
|
|
|
|
|
|
|
|
|
|
|
Debt issuance costs |
|
|
|
|
|
|
$ 1,134,466
|
|
|
|
|
|
|
|
|
|
|
|
|
Amortization of debt discount |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 377,149
|
|
$ 360,993
|
|
|
Walleye Opportunities Master Fund [Member] | Incentive Shares [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Stock issued new, shares |
|
|
|
|
|
|
34,849
|
|
|
|
|
|
|
|
|
|
|
|
|
Fair value of warrants |
|
|
|
|
|
|
$ 122,426
|
|
|
|
|
|
|
|
|
|
|
|
|
Economic Injury Disaster Loan [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Proceeds from loans |
|
|
|
|
|
|
|
|
|
|
|
|
$ 150,000
|
|
|
|
|
|
|
Principal interest |
|
|
|
|
|
|
|
|
|
|
|
|
$ 731
|
|
|
|
|
|
|
Total interest payable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 13,594
|
Repayment of note payable |
|
|
|
|
|
$ 163,885
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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us-gaap_StatementClassOfStockAxis=MOBQ_IncentiveSharesMember |
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- Details
Name: |
us-gaap_FinancialInstrumentAxis=MOBQ_EconomicInjuryDisasterLoanMember |
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Data Type: |
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v3.24.2.u1
STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)
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1 Months Ended |
3 Months Ended |
5 Months Ended |
6 Months Ended |
12 Months Ended |
Jun. 03, 2024 |
Dec. 18, 2023 |
Nov. 07, 2023 |
Oct. 06, 2023 |
Aug. 07, 2023 |
Jun. 30, 2023 |
Feb. 13, 2023 |
Dec. 31, 2022 |
Dec. 30, 2022 |
Jun. 30, 2024 |
Mar. 31, 2024 |
Jan. 31, 2024 |
Dec. 31, 2023 |
Apr. 30, 2023 |
Jun. 30, 2024 |
Mar. 31, 2024 |
Jun. 30, 2023 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
Accumulated Other Comprehensive Income (Loss) [Line Items] |
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Reverse stock split |
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one-for-15 reverse
stock split
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Common stock, shares authorized |
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100,000,000
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100,000,000
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100,000,000
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100,000,000
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100,000,000
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Common stock par value |
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$ 0.0001
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$ 0.0001
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$ 0.0001
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$ 0.0001
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$ 0.0001
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Preferred shares authorized |
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5,000,000
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5,000,000
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5,000,000
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Preferred stock, par value |
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$ 0.0001
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$ 0.0001
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$ 0.0001
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Accrued cash dividends for Series H Preferred Stockholders |
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$ 92,216
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$ 92,216
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$ 92,216
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Stock issued for services, value |
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24,035
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$ 65,000
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General and administrative expense |
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$ 1,043,020
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$ 1,364,170
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2,042,313
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$ 2,637,704
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Repayment of note payable |
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532,642
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1,587,500
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Loss on extinguishment of debt |
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$ (0)
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$ (396,323)
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Common stock outstanding |
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2,588,333
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7,597,497
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3,992,426
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7,597,497
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2,588,333
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2,588,333
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7,597,497
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2,588,333
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3,992,426
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Subscription receivable |
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$ 100,000
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$ 100,000
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$ 100,000
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Share based compensation |
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$ 1,175
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$ 22,061
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Stock repurchased, shares |
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0
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17
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0
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Stock Subscription Agreements [Member] |
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Accumulated Other Comprehensive Income (Loss) [Line Items] |
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Stock issued new, shares |
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3,247,334
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Proceeds from issuance of common stock |
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$ 1,462,000
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Additional Subscription Agreement [Member] |
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Accumulated Other Comprehensive Income (Loss) [Line Items] |
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Stock issued new, shares |
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200,000
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Proceeds from issuance of common stock |
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$ 100,000
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Other 2023 Stock Transactions [Member] | Restricted Stock [Member] |
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Accumulated Other Comprehensive Income (Loss) [Line Items] |
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Share price |
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$ 2.505
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Settlement Of Vendor Liabilities [Member] |
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Accumulated Other Comprehensive Income (Loss) [Line Items] |
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Stock issued new, shares |
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18,000
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100,000
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Stock issued new, value |
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$ 12,000
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$ 53,000
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Business Consulting Services [Member] |
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Accumulated Other Comprehensive Income (Loss) [Line Items] |
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Warrants issued, shares |
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100,000
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Professional and Contract Services Expense |
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$ 25,000
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Fair value of warrants |
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171,800
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Share based compensation |
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$ 16,400
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Gene Salkind [Member] |
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Accumulated Other Comprehensive Income (Loss) [Line Items] |
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Restricted stock granted, shares |
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6,667
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Gene Salkind [Member] | Payment For Accrued And Unpaid Interest [Member] |
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Accumulated Other Comprehensive Income (Loss) [Line Items] |
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Stock issued new, shares |
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2,000
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Stock issued new, value |
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$ 5,000
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C E O And Another Board Member [Member] |
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Accumulated Other Comprehensive Income (Loss) [Line Items] |
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Restricted stock granted, shares |
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3,333
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Legal Counsel [Member] |
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Accumulated Other Comprehensive Income (Loss) [Line Items] |
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Restricted stock granted, shares |
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4,791
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Restricted stock granted, value |
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$ 12,000
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Various Vendors [Member] |
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Accumulated Other Comprehensive Income (Loss) [Line Items] |
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Restricted stock granted, shares |
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31,891
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Restricted stock granted, value |
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$ 80,411
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February 2023 Offering [Member] |
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Accumulated Other Comprehensive Income (Loss) [Line Items] |
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Warrants issued, shares |
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285,792
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Stock issued new, shares |
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251,842
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Proceeds from sale of equity |
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$ 3,207,500
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February 2023 Offering [Member] | Underwriter [Member] |
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Accumulated Other Comprehensive Income (Loss) [Line Items] |
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Payment of stock issuance costs |
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$ 242,500
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June 2023 Offering [Member] |
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Accumulated Other Comprehensive Income (Loss) [Line Items] |
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Warrants issued, shares |
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1,625,000
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Payment of stock issuance costs |
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$ 472,001
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Stock issued new, shares |
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375,000
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Proceeds from sale of equity |
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$ 2,528,000
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Gross proceeds from sale of equity |
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3,000,000
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S B A Loan [Member] |
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Accumulated Other Comprehensive Income (Loss) [Line Items] |
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Repayment of note payable |
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$ 163,000
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|
Walleye Opportunities Master Fund [Member] |
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Accumulated Other Comprehensive Income (Loss) [Line Items] |
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Repayment of note payable |
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$ 1,437,500
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|
Walleye Opportunities Master Fund [Member] |
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Accumulated Other Comprehensive Income (Loss) [Line Items] |
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Debt face amount |
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$ 1,437,500
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Original issue discount |
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287,500
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Subscription amount |
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$ 1,150,000
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Warrants issued, shares |
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174,242
|
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Payment of stock issuance costs |
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$ 138,500
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Net proceeds notes payable |
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1,011,500
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Repayment of note payable |
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163,000
|
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Fair value of warrants |
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$ 586,040
|
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Amortization of debt discount |
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$ 377,149
|
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|
360,993
|
|
Loss on extinguishment of debt |
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|
$ 396,322
|
|
One Year Consulting Contract [Member] |
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Accumulated Other Comprehensive Income (Loss) [Line Items] |
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Share based compensation |
$ 85,000
|
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Mr Salkind [Member] | One Year Consulting Contract [Member] |
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Accumulated Other Comprehensive Income (Loss) [Line Items] |
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|
Stock issued for services, shares |
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|
|
150,000
|
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|
Stock issued for services, value |
|
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|
$ 103,500
|
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|
General and administrative expense |
|
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|
25,875
|
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|
51,750
|
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|
Unrelated Party [Member] | One Year Consulting Contract [Member] |
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Accumulated Other Comprehensive Income (Loss) [Line Items] |
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|
|
|
|
|
|
Stock issued for services, shares |
|
|
|
|
|
|
|
|
|
|
|
|
100,000
|
|
|
|
|
|
|
|
|
Stock issued for services, value |
|
|
|
|
|
|
|
|
|
|
|
|
$ 14,000
|
|
|
|
|
|
|
|
|
Signing bonus |
|
|
|
|
|
|
|
|
|
|
|
|
$ 25,000
|
|
|
|
|
|
|
|
|
Warrants issued, shares |
|
|
|
|
|
|
|
|
|
|
|
|
200,000
|
|
|
|
|
|
|
|
|
Warrant exercise price |
|
|
|
|
|
|
|
|
|
|
|
|
$ 0.20
|
|
|
|
|
|
|
|
$ 0.20
|
Warrants issued, value |
|
|
|
|
|
|
|
|
|
|
|
|
$ 25,000
|
|
|
|
|
|
|
|
|
Prepaid asset |
|
|
|
|
|
|
|
|
|
$ 28,312
|
|
|
$ 64,000
|
|
28,312
|
|
|
|
28,312
|
|
$ 64,000
|
Amortization of prepaid asset |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 16,000
|
|
|
|
$ 32,000
|
|
|
Series AA Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Preferred shares authorized |
|
|
|
|
|
|
|
|
|
1,500,000
|
|
|
|
|
1,500,000
|
|
|
|
1,500,000
|
|
|
Preferred stock, shares outstanding |
|
|
|
|
|
|
|
|
|
0
|
|
|
|
|
0
|
|
|
|
0
|
|
|
Conversion rights of Preferred Stock |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Series AA – one share convertible into 3.33 shares of common stock
|
|
|
Series AAA Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Preferred shares authorized |
|
|
|
|
|
|
|
|
|
1,250,000
|
|
|
|
|
1,250,000
|
|
|
|
1,250,000
|
|
|
Preferred stock, shares outstanding |
|
|
|
|
|
|
|
|
|
31,413
|
|
|
|
|
31,413
|
|
|
|
31,413
|
|
|
Conversion rights of Preferred Stock |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Series AAA – one share convertible into 6.67 shares of common stock
|
|
|
Series AAAA Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Preferred shares authorized |
|
|
|
|
|
|
|
|
|
1,250
|
|
|
|
|
1,250
|
|
|
|
1,250
|
|
|
Series C Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Preferred shares authorized |
|
|
|
|
|
|
|
|
|
1,500
|
|
|
|
|
1,500
|
|
|
|
1,500
|
|
|
Preferred stock, shares outstanding |
|
|
|
|
|
|
|
|
|
0
|
|
|
|
|
0
|
|
|
|
0
|
|
|
Conversion rights of Preferred Stock |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Series C – one share convertible into 6,667 shares of common stock
|
|
|
Series B Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Preferred shares authorized |
|
|
|
|
|
|
|
|
|
2
|
|
|
|
|
2
|
|
|
|
2
|
|
|
Series E Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Preferred shares authorized |
|
|
|
|
|
|
|
|
|
70,000
|
|
|
70,000
|
|
70,000
|
|
|
|
70,000
|
|
70,000
|
Preferred stock, par value |
|
|
|
|
|
|
|
|
|
$ 0.0001
|
|
|
$ 0.0001
|
|
$ 0.0001
|
|
|
|
$ 0.0001
|
|
$ 0.0001
|
Preferred stock, shares outstanding |
|
|
|
|
|
|
|
|
|
61,688
|
|
|
61,688
|
|
61,688
|
|
|
|
61,688
|
|
61,688
|
Conversion rights of Preferred Stock |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Series E – one share at a rate of its Stated Value, as defined, divided by $0.08, convertible commencing January 31, 2020
|
|
|
Series F Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Preferred shares authorized |
|
|
|
|
|
|
|
|
|
1
|
|
|
|
|
1
|
|
|
|
1
|
|
|
Preferred stock, shares outstanding |
|
|
|
|
|
|
|
|
|
0
|
|
|
|
|
0
|
|
|
|
0
|
|
|
Series G Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Preferred shares authorized |
|
|
|
|
|
|
|
|
|
300,789
|
|
|
|
|
300,789
|
|
|
|
300,789
|
|
|
Preferred stock, shares outstanding |
|
|
|
|
|
|
|
|
|
0
|
|
|
|
|
0
|
|
|
|
0
|
|
|
Conversion rights of Preferred Stock |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Series G – one share convertible into shares of common stock at a rate of its Stated Value ($5.00 at June 30, 2024) divided by $0.50 (Series G Conversion Ratio)
|
|
|
Stock issued new, shares |
|
|
300,789
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Proceeds from sale of equity |
|
|
$ 1,503,495
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Stock converted, shares converted |
|
300,789
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Series H Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Preferred shares authorized |
|
|
|
|
|
|
|
|
|
770,000
|
|
|
770,000
|
|
770,000
|
|
|
|
770,000
|
|
770,000
|
Preferred stock, par value |
|
|
|
|
|
|
|
|
|
$ 0.0001
|
|
|
$ 0.0001
|
|
$ 0.0001
|
|
|
|
$ 0.0001
|
|
$ 0.0001
|
Preferred stock, shares outstanding |
|
|
|
|
|
|
|
|
|
768,473
|
|
|
768,473
|
|
768,473
|
|
|
|
768,473
|
|
768,473
|
Conversion rights of Preferred Stock |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Series H – one share convertible into shares of common stock at a rate of its Stated Value ($2.00 at June 30, 2024) divided by $0.20 (Series H Conversion Ratio)
|
|
|
Stock converted, shares issued |
|
751,730
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Series H Preferred Stock [Member] | Law Firm [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Conversion of accounts payable |
|
$ 33,000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Conversion of accounts payable, shares issued |
|
16,500
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Incentive Shares [Member] | Walleye Opportunities Master Fund [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Stock issued new, shares |
|
|
|
|
|
|
|
|
34,849
|
|
|
|
|
|
|
|
|
|
|
|
|
Fair value of warrants |
|
|
|
|
|
|
|
|
$ 122,426
|
|
|
|
|
|
|
|
|
|
|
|
|
Prefunded Warrants [Member] | February 2023 Offering [Member] | Underwriter [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrants issued, shares |
|
|
|
|
|
|
80,645
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Prefunded Warrants [Member] | June 2023 Offering [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Stock converted, shares converted |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 478,334
|
|
|
|
Series 2023 Warrants [Member] | February 2023 Offering [Member] | Cashless Basis [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrants issued, shares |
|
|
|
|
|
|
403,226
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Series 2023 Warrants [Member] | February 2023 Offering [Member] | Underwriter [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrants issued, shares |
|
|
|
|
|
|
120,968
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Common Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Stock converted, shares issued |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
285,792
|
|
|
|
Common Stock [Member] | June 2023 Offering [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Stock converted, shares issued |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
478,334
|
|
|
|
Common Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Reverse stock split |
|
|
|
|
1-for-15
reverse stock split
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Stock issued for services, shares |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
39,754
|
118,000
|
|
|
|
|
|
Stock issued for services, value |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ 4
|
$ 12
|
|
|
|
|
|
X |
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+ References
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- DefinitionLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482765/220-10-50-4
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482765/220-10-50-5
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v3.24.2.u1
STOCK OPTION PLANS AND WARRANTS (Details - Options outstanding) - Equity Option [Member] - USD ($)
|
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Dec. 31, 2023 |
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
Share outstanding, beginning balance |
1,876,275
|
|
Weighted average exercise price outstanding, beginning balance |
$ 9.11
|
|
Weighted average remaining contractual term (Years) |
4 years 6 months 21 days
|
5 years 18 days
|
Aggregate intrinsic value outstanding, beginning balance |
$ 252,000
|
|
Share, granted |
833
|
|
Weighted average exercise price, granted |
$ 0
|
|
Aggregate intrinsic value, granted |
$ 1,250
|
|
Share, cancelled or expired |
(718)
|
|
Weighted average exercise price, cancelled or expired |
$ 0
|
|
Aggregate intrinsic value, cancelled or expired |
$ 0
|
|
Share outstanding, ending balance |
1,876,390
|
1,876,275
|
Weighted average exercise price outstanding, ending balance |
$ 8.57
|
$ 9.11
|
Aggregate intrinsic value outstanding, ending balance |
$ 3,241,250
|
$ 252,000
|
Share, options exercisable |
1,876,390
|
|
Weighted average exercise price, options exercisable |
$ 8.57
|
|
Weighted average remaining contractual term (Years), options exercisable |
4 years 6 months 21 days
|
|
Aggregate intrinsic value, options exercisable |
$ 3,241,250
|
|
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STOCK OPTION PLANS AND WARRANTS (Details - Warrants outstanding) - Warrant [Member] - USD ($)
|
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Dec. 31, 2023 |
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
Shares outstanding, beginning balance |
653,357
|
|
Weighted average exercise price outstanding, beginning balance |
$ 58.54
|
|
Weighted average remaining contractual term (years) |
3 years 5 months 12 days
|
4 years 2 months 12 days
|
Aggregate intrinsic value outstanding, beginning balance |
$ 28,000
|
|
Shares, granted |
100,000
|
|
Weighted average exercise price, granted |
$ 0.50
|
|
Weighted average remaining contractual term (years), granted |
4 years 11 months 4 days
|
|
Aggregate intrinsic value, granted |
$ 150,000
|
|
Shares, cancelled or expired |
0
|
|
Weighted average exercise price, cancelled or expired |
$ 0
|
|
Shares outstanding, ending balance |
753,357
|
653,357
|
Weighted average exercise price outstanding, ending balance |
$ 50.84
|
$ 58.54
|
Aggregate intrinsic value outstanding, ending balance |
$ 510,000
|
$ 28,000
|
Shares, warrants exercisable |
753,357
|
|
Weighted average exercise price, warrants exercisable |
$ 50.84
|
|
Weighted average remaining contractual term (years), warrants exercisable |
3 years 5 months 12 days
|
|
Warrants exercisable, aggregate intrinsic value |
$ 510,000
|
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v3.24.2.u1
STOCK OPTION PLANS AND WARRANTS (Details Narrative) - USD ($)
|
|
|
|
1 Months Ended |
6 Months Ended |
12 Months Ended |
|
Jun. 03, 2024 |
Dec. 19, 2023 |
Jun. 30, 2023 |
Apr. 30, 2024 |
Jul. 31, 2023 |
Apr. 30, 2023 |
Mar. 31, 2023 |
Apr. 30, 2022 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
Dec. 31, 2022 |
May 15, 2023 |
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Unamortized compensation cost |
|
|
|
|
|
|
|
|
$ 0
|
|
|
|
|
Cash compensation |
|
|
|
|
|
|
|
|
1,175
|
$ 22,061
|
|
|
|
One Year Consulting Contract [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Cash compensation |
$ 85,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Signing bonus in cash |
$ 25,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Number of warrants purchased |
100,000
|
|
|
|
|
|
|
|
|
|
|
|
|
Excercise price, per share |
$ 0.50
|
|
|
|
|
|
|
|
|
|
|
|
|
Secured Convertible Notes To Related Party [Member] | Warrants [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Stock issued for conversion of debt, shares |
|
|
|
|
|
|
|
|
|
|
|
59,211
|
|
Warrant exercise price |
|
|
|
|
|
|
|
|
|
|
|
$ 60.00
|
|
Options [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Stock-based compensation expense |
|
|
|
|
|
|
|
|
$ 1,175
|
$ 22,061
|
|
|
|
Common Stock Warrants [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrants issued, shares |
|
|
|
|
|
|
|
|
|
|
2,849,551
|
|
|
Common Stock Warrants [Member] | 20% OID Promissory Note [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrants issued, shares |
|
|
|
|
174,242
|
|
|
|
|
|
|
|
|
Common Stock Warrants [Member] | February 2023 Offering [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrants issued, shares |
|
|
|
|
850,308
|
|
|
|
|
|
|
|
|
Common Stock Warrants [Member] | February 2023 Offering [Member] | Prefunded Warrants [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrants issued, shares |
|
|
|
|
285,792
|
|
|
|
|
|
|
|
|
Prefunded Warrants [Member] | June 2023 Offering [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrants issued, shares |
|
|
1,625,000
|
|
|
|
|
|
|
|
|
|
|
Warrants exercised, shares |
|
|
|
|
478,333
|
|
|
|
|
|
|
|
|
Contractor [Member] | Common Stock Warrants [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrants issued, shares |
|
|
|
|
|
|
|
|
|
|
|
1,000
|
|
Consultant [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Warrants issued |
|
|
|
|
|
|
|
|
|
|
200,000
|
|
|
Plan EP 2023 [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Number of shares authorized |
|
|
|
|
|
|
|
|
|
|
|
|
166,667
|
2023 Plan [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Number of shares authorized |
|
2,000,000
|
|
|
|
|
|
|
|
|
|
|
|
2023 Plan [Member] | Various Officers Directors Employees And Consultants [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Options granted |
|
1,800,000
|
|
|
|
|
|
|
|
|
|
|
|
Options granted, exercise price |
|
$ 0.20
|
|
|
|
|
|
|
|
|
|
|
|
Plan 2021 [Member] | Dean Julia [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Options granted |
|
|
|
833
|
|
833
|
|
833
|
|
|
|
|
|
Options granted, exercise price |
|
|
|
$ 0.50
|
|
$ 3.30
|
|
$ 23.25
|
|
|
|
|
|
Plan 2021 [Member] | Nate Knight [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Options granted |
|
|
|
|
|
|
1,667
|
|
|
|
|
|
|
Options granted, exercise price |
|
|
|
|
|
|
$ 3.30
|
|
|
|
|
|
|
Plan 2021 [Member] | Byron Booker [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
|
|
Options granted |
|
|
|
|
|
1,667
|
|
|
|
|
|
|
|
Options granted, exercise price |
|
|
|
|
|
$ 3.30
|
|
|
|
|
|
|
|
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v3.24.2.u1
EARNINGS (LOSS) PER SHARE (Details - Potentially dilutive equity securities) - shares
|
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Dec. 31, 2023 |
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
Antidilutive shares |
10,534,284
|
10,434,169
|
Stock Options [Member] |
|
|
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
Antidilutive shares |
1,876,390
|
1,876,275
|
Warrants [Member] |
|
|
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
Antidilutive shares |
753,357
|
653,358
|
Series AAA Preferred Stock [Member] |
|
|
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
Antidilutive shares |
209,525
|
209,525
|
Series E Preferred Stock [Member] |
|
|
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
Antidilutive shares |
10,281
|
10,281
|
Series H Preferred Stock [Member] |
|
|
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
Antidilutive shares |
7,684,730
|
7,684,730
|
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