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Stockholders’ Equity (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
Summary of Option Activity | A summary of option activity under the Company’s stock option plan for three months ended March 31, 2024 is presented below: Summary of Option Activity
|  | Number of Shares |  |  | Weighted Average Exercise Price |  |  | Total Intrinsic Value |  |  | Weighted Average Remaining Contractual Life (in years) |
Outstanding as of December 31, 2023 |  |  | 1,200,000 |  |  | $ | 2.12 |  |  | $ | 8,700 |  |  |  | 2.4 |
Employee options granted |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Employee options forfeited |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Outstanding as of March 31 ,2024 |  |  | 1,200,000 |  |  | $ | 2.12 |  |  | $ | 17,150 |  |  |  | 2.1 |
Options vested and exercisable as of March 31 ,2024 |  |  | 1,145,000 |  |  | $ | 2.15 |  |  | $ | 1,300 |  |  |  | 2.0 |
Summary of Restricted Stock | A summary of the Company’s restricted stock units granted under the 2021 Plan during the three months ended March 31, 2024 are as follows: Summary of Restricted Stock
|  | Number of Restricted Stock Units |  |  | Weighted Average Grant Date Fair Value |
Nonvested at December 31, 2023 |  |  | 1,606,373 |  |  | $ | 3.25 |
Granted |  |  | 300,000 |  |  |  | 1.71 |
Forfeited |  |  | (100,000 | ) |  |  | 1.63 |
Nonvested at March 31, 2024 |  |  | 1,806,373 |  |  | $ | 3.09 |
Schedule of Stock-based Compensation Expense | Stock-based compensation expense is recorded as a part of selling, general and administrative expenses, compensation expenses and cost of revenues. Stock-based compensation expense for the three months ended March 31, 2024 and 2023 was as follows: Schedule of Stock-based Compensation Expense
|  | 2024 |  |  | 2023 |
|  | For the Three Months Ended March 31, |
|  | 2024 |  |  | 2023 |
Employee stock option awards |  | $ | 9,280 |  |  | $ | 3,307 |
Employee restricted stock unit awards |  |  | 239,146 |  |  |  | 267,338 |
Non-employee restricted stock awards |  |  | - |  |  |  | 15,908 |
Stock-based compensation |  | $ | 248,426 |  |  | $ | 286,553 |
2021 Equity Incentive Plan [Member] |
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
Schedule of Weighted-Average Assumptions Used to Estimate Fair Value | Schedule of Weighted-Average Assumptions Used to Estimate Fair Value
|  | Three Months Ended March 31, |
|  | 2024 |  |  | 2023 |
Exercise price |  | $ | - |  |  | $ | 0.63 |
Term (years) |  |  | - |  |  |  | 5.00 |
Expected stock price volatility |  |  | 0.00 | % |  |  | 152.84 | %
Risk-free rate of interest |  |  | 0.00 | % |  |  | 3.99 | %

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- Definition Tabular disclosure of cost recognized for award under share-based payment arrangement by plan. Includes, but is not limited to, related tax benefit. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (e) -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Subparagraph (f)(2) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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- Definition Line items represent financial concepts included in a table. 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