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Subsequent Events (Tables) | 9 Months Ended | 12 Months Ended
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Sep. 30, 2024 | Dec. 31, 2023
Subsequent Events [Abstract] |  |
Schedule of Aggregate Percentage Revenue and Accounts Receivable |  | Schedule of Restatement of Financial Statements
|  | As of December 31, 2023
|  | As Previously Reported |  |  | Restatement Adjustments |  |  | Reclassification Adjustments (1) |  |  | As Restated |  |  | Ref.
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 47 |  |  | $ | - |  |  | $ | - |  |  | $ | 47 |  |  |
Investments held in trust |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |
Accounts receivable, net of allowance for credit losses of $0 and $125,233 at December 31, 2023 and December 31, 2022, respectively |  |  | 152 |  |  |  | - |  |  |  | - |  |  |  | 152 |  |  |
Prepaid expenses and other current assets |  |  | 166 |  |  |  | - |  |  |  | - |  |  |  | 166 |  |  |
Total current assets |  |  | 365 |  |  |  | - |  |  |  | - |  |  |  | 365 |  |  |
Deferred transaction costs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |
Property and equipment, net |  |  | 99 |  |  |  | - |  |  |  | - |  |  |  | 99 |  |  |
Total assets |  | $ | 464 |  |  | $ | - |  |  | $ | - |  |  | $ | 464 |  |  |
Liabilities, temporary equity and stockholders’ deficit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable & accrued expenses |  | $ | 4,184 |  |  | $ | 498 |  |  | $ | - |  |  | $ | 4,682 |  |  | 2
Loan amount due to related parties |  |  | 11 |  |  |  | - |  |  |  | (11 | ) |  |  | - |  |  |
Excise tax |  |  | 113 |  |  |  | - |  |  |  | (113 | ) |  |  | - |  |  |
Deferred revenues |  |  | 254 |  |  |  | - |  |  |  | - |  |  |  | 254 |  |  |
Convertible promissory notes |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |
Loan extensions |  |  | 2,992 |  |  |  | - |  |  |  | - |  |  |  | 2,992 |  |  |
Loan payable |  |  | 39 |  |  |  | - |  |  |  | (39 | ) |  |  | - |  |  |
Canada Emergency Business Loan Act |  |  | 45 |  |  |  | - |  |  |  | (45 | ) |  |  | - |  |  |
Income tax payable |  |  | 120 |  |  |  | - |  |  |  | (120 | ) |  |  | - |  |  |
Deferred underwriter fee payable |  |  | 3,525 |  |  |  | - |  |  |  | - |  |  |  | 3,525 |  |  |
PIPE notes |  |  | 1,550 |  |  |  | 87 |  |  |  | - |  |  |  | 1,637 |  |  | 3
Other current liabilities |  |  | - |  |  |  | - |  |  |  | 283 |  |  |  | 283 |  |  |
Franchise tax payable |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |
Total current liabilities |  |  | 12,833 |  |  |  | 585 |  |  |  | (45 | ) |  |  | 13,373 |  |  |
Convertible promissory notes |  |  | - |  |  |  | - |  |  |  |  |  |  |  | - |  |  |
Canada Emergency Business Loan Act |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |
Accrued interest |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loan, related party |  |  | 465 |  |  |  | - |  |  |  | - |  |  |  | 465 |  |  |
Deferred underwriter fee payable |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |
Working capital loan |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |
Warrant liabilities |  |  | 25 |  |  |  | - |  |  |  | (25 | ) |  |  | - |  |  |
Other long-term liabilities |  |  | - |  |  |  | (2 | ) |  |  | 70 |  |  |  | 68 |  |  | 4
Total liabilities |  |  | 13,323 |  |  |  | 583 |  |  |  | - |  |  |  | 13,906 |  |  |
Commitments and contingencies (Note 13) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |
Temporary equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Preferred Series A-2, par value $0.0001, 4,200,000 shares authorized, and 0 and 3,415,923 shares issued and outstanding as of December 31, 2023 and December 31, 2022, respectively |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |
Preferred Shares A-1, par value $0.0001, 4,400,000 shares authorized, and 0 and 2,839,957 shares issued and outstanding as of December 31, 2023 and December 31, 2022, respectively |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |
Total temporary equity |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |
Stockholders’ (deficit) equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Preferred Stock, par value $0.0001, 1,000,000 and 0 shares authorized at December 31, 2023 and 2022, respectively; no shares issued and outstanding at December 31, 2023 and 2022, respectively |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |
Common Stock, par value $0.0001, 100,000,000 shares authorized and 23,572,232 and 4,033,170 shares issued and outstanding as of December 31, 2023 and December 31, 2022, respectively |  |  | 3 |  |  |  | (1 | ) |  |  | - |  |  |  | 2 |  |  |
Additional paid-in-capital |  |  | 42,221 |  |  |  | 35,775 |  |  |  | - |  |  |  | 77,996 |  |  | 5
Accumulated deficit |  |  | (55,083 | ) |  |  | (36,357 | ) |  |  | - |  |  |  | (91,440 | ) |  | 6
Total stockholders’ deficit |  |  | (12,859 | ) |  |  | (583 | ) |  |  | - |  |  |  | (13,442 | ) |  |
Total liabilities, temporary equity, and stockholders’ deficit |  | $ | 464 |  |  | $ | - |  |  | $ | - |  |  | $ | 464 |  |  |
| 1 | Represents certain reclassification adjustments made to the consolidated balance sheet that are separate from the restatement but were included herein for completeness purposes.
| 2 | Impact of errors related to: (i) improper cutoff of miscellaneous vendor payables; and (ii) under-accruals related to the year-end bonus and taxes.
| 3 | Impact of errors related to the valuation of the PIPE notes containing certain embedded features that were not previously considered, which are now accounted for under the FVO.
| 4 | Impact of errors related to the valuation of liability-classified warrants.
| 5 | Impact of errors related to the accounting for the Business Combination. Management did not properly assess the Business Combination and associated recapitalization of the shares. Additionally, an impairment charge was erroneously included in the initial filed financial statements.
| 6 | Cumulative and current year impacts of corrections of errors to the consolidated statements of operations, primarily related to historical adjustments within fair value of convertible debt, warrants and stock-based compensation expense.
Reconciliation of the Original and Restated Balance Sheet as of December 31, 2022
|  | As Previously Reported |  |  | Restatement Adjustments |  |  | Reclassification Adjustments 1 |  |  | As Restated |  |  | Ref.
|  | As of December 31, 2022
|  | As Previously Reported |  |  | Restatement Adjustments |  |  | Reclassification Adjustments (1) |  |  | As Restated |  |  | Ref.
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 302 |  |  | $ | (31 | ) |  | $ | - |  |  | $ | 271 |  |  | 2
Investments held in trust |  |  | 29,029 |  |  |  | (29,029 | ) |  |  | - |  |  |  | - |  |  | 2
Accounts receivable, net of allowance of $0 and $125,233 at December 31, 2023 and December 31, 2022, respectively |  |  | 19 |  |  |  | - |  |  |  | - |  |  |  | 19 |  |  |
Prepaid expenses and other current assets |  |  | 101 |  |  |  | - |  |  |  | - |  |  |  | 101 |  |  |
Total current assets |  |  | 29,451 |  |  |  | (29,060 | ) |  |  | - |  |  |  | 391 |  |  |
Deferred transaction costs |  |  | 900 |  |  |  | (85 | ) |  |  | - |  |  |  | 815 |  |  | 3
Property and equipment, net |  |  | 83 |  |  |  | - |  |  |  | - |  |  |  | 83 |  |  |
Total assets |  | $ | 30,434 |  |  | $ | (29,145 | ) |  | $ | - |  |  | $ | 1,289 |  |  |
Liabilities, temporary equity and stockholders’ deficit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable & accrued expenses |  | $ | 2,814 |  |  |  | (1,637 | ) |  | $ | - |  |  | $ | 1,177 |  |  | 4
Loan amount due to related parties |  |  | 12 |  |  |  | (12 | ) |  |  | - |  |  |  | - |  |  | 2
Deferred revenues |  |  | 184 |  |  |  | - |  |  |  | - |  |  |  | 184 |  |  |
Convertible promissory notes |  |  | 8,490 |  |  |  | 16,253 |  |  |  | - |  |  |  | 24,743 |  |  | 5
Income tax payable |  |  | 215 |  |  |  | (215 | ) |  |  | - |  |  |  | - |  |  | 2
Franchise tax payable |  |  | 70 |  |  |  | (70 | ) |  |  | - |  |  |  | - |  |  | 2
Total current liabilities |  |  | 11,785 |  |  |  | 14,319 |  |  |  | - |  |  |  | 26,104 |  |  |
Convertible promissory notes |  |  | 1,500 |  |  |  | - |  |  |  |  |  |  |  | 1,500 |  |  |
Canada Emergency Business Loan Act |  |  | 44 |  |  |  | - |  |  |  | (44 | ) |  |  | - |  |  |
Accrued interest |  |  | 691 |  |  |  | (691 | ) |  |  | - |  |  |  | - |  |  | 5
Warrant liabilities |  |  | 363 |  |  |  | (363 | ) |  |  | - |  |  |  | - |  |  | 2
Deferred underwriter fee payable |  |  | 4,025 |  |  |  | (4,025 | ) |  |  | - |  |  |  | - |  |  | 2
Working capital loan |  |  | 207 |  |  |  | (207 | ) |  |  | - |  |  |  | - |  |  | 2
Extension loans |  |  | 2,546 |  |  |  | (2,546 | ) |  |  | - |  |  |  | - |  |  | 2
Other long-term liabilities |  |  | - |  |  |  | - |  |  |  | 44 |  |  |  | 44 |  |  |
Total liabilities |  |  | 21,161 |  |  |  | 6,488 |  |  |  | - |  |  |  | 27,648 |  |  |
Commitments and contingencies (Note 13) |  |  | 28,750 |  |  |  | (28,750 | ) |  |  | - |  |  |  | - |  |  |
Temporary equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Preferred Series A-2, par value $0.0001, 4,200,000 shares authorized, and 0 and 3,415,923 shares issued and outstanding as of December 31, 2023 and December 31, 2022, respectively |  |  | - |  |  |  | 9,634 |  |  |  | - |  |  |  | 9,634 |  |  | 6
Preferred Shares A-1, par value $0.0001, 4,400,000 shares authorized, and 0 and 2,839,957 shares issued and outstanding as of December 31, 2023 and December 31, 2022, respectively |  |  | - |  |  |  | 8,010 |  |  |  | - |  |  |  | 8,010 |  |  | 6
Total temporary equity |  |  | - |  |  |  | 17,644 |  |  |  | - |  |  |  | 17,644 |  |  |
Stockholders’ (deficit) equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common Stock, par value $0.0001, 100,000,000 shares authorized and 23,572,232 and 4,033,170 shares issued and outstanding as of December 31, 2023 and December 31, 2022, respectively |  |  | 1 |  |  |  | (1 | ) |  |  | - |  |  |  | - |  |  |
Additional paid-in-capital |  |  | 24,032 |  |  |  | (10,375 | ) |  |  | - |  |  |  | 13,657 |  |  | 7
Accumulated deficit |  |  | (43,510 | ) |  |  | (14,150 | ) |  |  | - |  |  |  | (57,660 | ) |  |
Total stockholders’ deficit |  |  | 9,273 |  |  |  | (35,632 | ) |  |  | - |  |  |  | (26,359 | ) |  |
Total liabilities, temporary equity, and stockholders’ deficit |  | $ | 30,434 |  |  | $ | (29,145 | ) |  | $ | - |  |  | $ | 1,289 |  |  |
| 1 | Represents reclassification adjustment made to the consolidated balance sheet that are separate from the restatement but were included herein for completeness purposes.
| 2 | Impact of improper inclusion of Data Knights financial information prior to the closing of the Business Combination.
| 3 | Impact of: (i) improper capitalization of interim review expenses; and (ii) exclusion of certain transaction-related costs for the Business Combination.
| 4 | Impact of (i) under-accruals related to the year-end bonus and taxes; and (ii) improper inclusion of Data Knights accounts payable and accrued expenses.
| 5 | Impact of errors related to the valuation of the convertible promissory notes containing certain embedded features that were not previously considered, which are now accounted for under the FVO (including accrued interest).
| 6 | Impact of errors related to the accounting for historical preferred stock as temporary equity.
| 7 | Impact of errors related to: (i) valuation of stock compensation expense; (2) identification, classification and valuation of equity-classified warrants; and (3) improper inclusion of Data Knights APIC balances.
| 8 | Cumulative and current year impacts of corrections of errors to the consolidated statements of operations.
Reconciliation of the Original and Restated Statement of Operations for the Year Ended December 31, 2023
|  | As Previously Reported |  |  | Restatement Adjustments |  |  | Reclassification Adjustments 1 |  |  | As Restated |  |  | Ref.
|  | For the year ended December 31, 2023
|  | As Previously Reported |  |  | Restatement Adjustments |  |  | Reclassification Adjustments (1) |  |  | As Restated |  |  | Ref.
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Subscription revenue |  | $ | 878 |  |  | $ | - |  |  | $ | - |  |  | $ | 878 |  |  |
Web imaging revenue |  |  | 143 |  |  |  | - |  |  |  | - |  |  |  | 143 |  |  |
Total revenue |  |  | 1,021 |  |  |  | - |  |  |  | - |  |  |  | 1,021 |  |  |
Cost of revenue |  |  | 1,150 |  |  |  | - |  |  |  | - |  |  |  | 1,150 |  |  |
Gross margin |  |  | (129 | ) |  |  | - |  |  |  | - |  |  |  | (129 | ) |  |
Operating expenses |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |
General and administrative |  |  | 5,274 |  |  |  | (1,730 | ) |  |  | - |  |  |  | 3,544 |  |  | 2
Operations |  |  | 226 |  |  |  | - |  |  |  | (226 | ) |  |  | - |  |  |
Sales and marketing |  |  | 1,115 |  |  |  | - |  |  |  | - |  |  |  | 1,115 |  |  |
Research and development |  |  | 1,632 |  |  |  | 433 |  |  |  | - |  |  |  | 2,065 |  |  | 2
Total operating expenses |  |  | 8,247 |  |  |  | (1,297 | ) |  |  | (226 | ) |  |  | 6,724 |  |  |
Loss from operations |  |  | (8,376 | ) |  |  | 1,523 |  |  |  |  |  |  |  | (6,853 | ) |  |
Other expense (income), net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income tax provision |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |
Impairment |  |  | 10,504 |  |  |  | (10,504 | ) |  |  | - |  |  |  | - |  |  | 3
Interest expense |  |  | 749 |  |  |  | (738 | ) |  |  | - |  |  |  | 11 |  |  | 4
Stock warrant expense |  |  | 3,572 |  |  |  | 5,635 |  |  |  | - |  |  |  | 9,207 |  |  | 5
Change in fair value of warrants |  |  | (47 | ) |  |  | (82 | ) |  |  | - |  |  |  | (129 | ) |  | 6
Change in fair value of PIPE Notes |  |  | - |  |  |  | 269 |  |  |  | - |  |  |  | 269 |  |  | 7
Change in fair value of convertible promissory notes |  |  |  |  |  |  | 17,517 |  |  |  | - |  |  |  | 17,517 |  |  | 4
Other expense |  |  | 52 |  |  |  | - |  |  |  | (18 | ) |  |  | 34 |  |  |
Unrealized gain or loss |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |
Total other expense, net |  |  | 14,830 |  |  |  | 12,097 |  |  |  | (18 | ) |  |  | 26,909 |  |  |
Loss before income taxes |  | $ | (23,206 | ) |  | $ | (10,574 | ) |  | $ | 18 |  |  | $ | (33,762 | ) |  |
Income tax expense |  |  | - |  |  |  | - |  |  |  | 18 |  |  |  | 18 |  |  |
Net loss |  | $ | (23,206 | ) |  | $ | (10,574 | ) |  | $ | - |  |  | $ | (33,780 | ) |  |
Earnings per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted net loss per common share outstanding |  | $ | (0.98 | ) |  | $ | (3.78 | ) |  | $ | - |  |  | $ | (4.77 | ) |  | 8
Basic and diluted weighted average number of common shares outstanding |  |  | 23,572,232 |  |  |  | (16,488,164 | ) |  |  | - |  |  |  | 7,084,068 |  |  | 8
| 1 | Represents certain reclassification adjustments made to the consolidated income statement that are separate from the restatement but were included herein for completeness purposes.
| 2 | Impact of errors related to (i) improper valuation of stock compensation expense; (ii) improper capitalization of deferred transaction costs; and (iii) under-accrued bonus and taxes.
| 3 | Impact of improper recognition of impairment expense upon the closing of the Business Combination with Data Knights.
| 4 | Impact of errors related to the valuation of the convertible promissory notes containing certain embedded features that were not previously considered, which are now accounted for under the FVO with changes in fair value reflected in the consolidated statements of operations (including interest expense).
| 5 | Impact of errors related to the identification, classification and valuation of equity-classified warrants.
| 6 | Impact of errors related to valuation of liability classified warrant values and the corresponding changes in fair value reflected in the consolidated statements of operations.
| 7 | Impact of errors related to the valuation of the PIPE notes containing certain embedded features that were not previously considered, which are now accounted for under the FVO with changes in fair value reflected in the consolidated statements of operations (including interest expense).
| 8 | EPS impact of corrections of errors to the consolidated statements of operations.
Reconciliation of the Original and Restated Statement of Operations for the Year Ended December 31, 2022
|  | As Previously Reported |  |  | Restatement Adjustments |  |  | Reclassification Adjustments 1 |  |  | As Restated |  |  | Ref.
|  | For the year ended December 31, 2022
|  | As Previously Reported |  |  | Restatement Adjustments |  |  | Reclassification Adjustments (1) |  |  | As Restated |  |  | Ref.
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Subscription revenue |  | $ | 678 |  |  | $ | - |  |  | $ | - |  |  | $ | 678 |  |  |
Web imaging revenue |  |  | 475 |  |  |  | - |  |  |  | - |  |  |  | 475 |  |  |
Total revenue |  |  | 1,153 |  |  |  | 1,153 |  |  |  | - |  |  |  | 1,153 |  |  |
Cost of revenue |  |  | 1,513 |  |  |  | - |  |  |  | - |  |  |  | 1,513 |  |  |
Gross margin |  |  | (360 | ) |  |  | 1,153 |  |  |  | - |  |  |  | (360 | ) |  |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General and administrative |  |  | 8,756 |  |  |  | (3,950 | ) |  |  | - |  |  |  | 4,806 |  |  | 2
Operations |  |  | 399 |  |  |  | - |  |  |  | (399 | ) |  |  | - |  |  |
Sales and marketing |  |  | 958 |  |  |  | - |  |  |  | - |  |  |  | 958 |  |  |
Research and development |  |  | 953 |  |  |  | 638 |  |  |  | - |  |  |  | 1,591 |  |  | 2
Total operating expenses |  |  | 11,066 |  |  |  | (3,312 | ) |  |  | (399 | ) |  |  | 7,355 |  |  |
Loss from operations |  |  | (11,426 | ) |  |  | 3,711 |  |  |  | 399 |  |  |  | (7,715 | ) |  |
Other expense (income), net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income tax provision |  |  | 215 |  |  |  | (215 | ) |  |  | - |  |  |  | - |  |  | 3
Interest expense |  |  | 403 |  |  |  | (403 | ) |  |  | - |  |  |  | - |  |  | 4
Stock warrant expense |  |  | - |  |  |  | 8,073 |  |  |  | - |  |  |  | 8,073 |  |  | 5
Change in fair value of warrants |  |  | (4,489 | ) |  |  | 4,489 |  |  |  | - |  |  |  | - |  |  | 3
Change in fair value of convertible promissory notes |  |  | - |  |  |  | 14,616 |  |  |  | - |  |  |  | 14,616 |  |  | 4
Other expense |  |  | 47 |  |  |  | - |  |  |  | (17 | ) |  |  | 30 |  |  |
Unrealized gain or loss |  |  | (1,372 | ) |  |  | 1,372 |  |  |  | - |  |  |  | - |  |  | 3
Total other expense, net |  |  | (5,196 | ) |  |  | 27,932 |  |  |  | (17 | ) |  |  | 22,719 |  |  |
Loss before income taxes |  | $ | (6,230 | ) |  | $ | (24,221 | ) |  | $ | 416 |  |  | $ | (30,434 | ) |  |
Income tax expense |  |  | - |  |  |  | - |  |  |  | 17 |  |  |  | 17 |  |  |
Net loss |  | $ | (6,230 | ) |  | $ | (24,221 | ) |  | $ | 399 |  |  | $ | (30,451 | ) |  |
Earnings per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted net loss per common share outstanding |  |  | N/M |  |  | $ | (7.66 | ) |  | $ | - |  |  | $ | (7.66 | ) |  | 6
Basic and diluted weighted average number of common shares outstanding |  |  | N/M |  |  |  | 3,973,897 |  |  |  | - |  |  |  | 3,973,897 |  |  | 6
| 1 | Represents certain reclassification adjustments made to the consolidated income statement that are separate from the restatement but were included herein for completeness purposes.
| 2 | Impact of errors related to (i) improper valuation of stock compensation expense; (ii) improper capitalization of deferred transaction costs; and (iii) under-accrued bonus and taxes.
| 3 | Impact of improper recognition of Data Knights income tax provision, liability classified warrants and unrealized gain/loss prior to the closing of the Business Combination.
| 4 | Impact of errors related to the valuation of the convertible promissory notes containing certain embedded features that were not previously considered, which are now accounted for under the FVO with changes in fair value reflected in the consolidated statements of operations (including interest expense).
| 5 | Impact of errors related to the identification, classification and valuation of equity-classified warrants.
| 6 | EPS impact of corrections of errors to the consolidated statements of operations.
Reconciliation of the Original and Restated Statement of Cash Flows for the Year Ended December 31, 2023
|  | As Previously Reported |  |  | Restatement Adjustments |  |  | As Restated |  |  | Ref.
|  | For the year ended December 31, 2023
|  | As Previously Reported |  |  | Restatement Adjustments |  |  | As Restated |  |  | Ref.
Cash flows from operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | $ | (23,206 | ) |  | $ | (10,574 | ) |  | $ | (33,780 | ) |  | 1
Adjustments to reconcile net loss to net cash used in operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortization |  |  | 28 |  |  |  | - |  |  |  | 28 |  |  |
Business combination cost |  |  | 900 |  |  |  | (900 | ) |  |  | - |  |  | 2
Cash held in trust account |  |  | 29,029 |  |  |  | (29,029 | ) |  |  | - |  |  | 3
Stock-based compensation expense |  |  | - |  |  |  | 1,475 |  |  |  | 1,475 |  |  | 4
Stock warrant expense |  |  | - |  |  |  | 9,207 |  |  |  | 9,207 |  |  | 5
Board of director warrant expense |  |  | - |  |  |  | - |  |  |  | - |  |  |
Change in fair value of warrant liabilities |  |  | - |  |  |  | (129 | ) |  |  | (129 | ) |  | 6
Change in fair value of PIPE Notes |  |  | - |  |  |  | 269 |  |  |  | 269 |  |  | 7
Change in fair value of convertible promissory notes |  |  | - |  |  |  | 17,517 |  |  |  | 17,517 |  |  | 8
Non-cash interest |  |  | - |  |  |  | 11 |  |  |  | 11 |  |  | 10
Change in operating assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable |  |  | (133 | ) |  |  | - |  |  |  | (133 | ) |  |
Prepaid expenses and other current assets |  |  | (65 | ) |  |  | 22 |  |  |  | (43 | ) |  | 2, 3
Accounts payable & accrued expenses |  |  | 1,372 |  |  |  | (655 | ) |  |  | 717 |  |  | 2, 3, 9
Deferred revenues |  |  | 70 |  |  |  | - |  |  |  | 70 |  |  |
Amount due to related party |  |  | - |  |  |  | - |  |  |  | - |  |  |
Excise tax liability |  |  | 113 |  |  |  | (113 | ) |  |  | - |  |  | 2, 3
Extension loan |  |  | 446 |  |  |  | (446 | ) |  |  | - |  |  | 2, 3
Franchise tax payable |  |  | (70 | ) |  |  | 70 |  |  |  | - |  |  | 2, 3
Income tax payable |  |  | (95 | ) |  |  | 95 |  |  |  | - |  |  | 2, 3
Working capital loan |  |  | (168 | ) |  |  | 168 |  |  |  | - |  |  | 2, 3
Net cash used in operating activities |  |  | 8,221 |  |  |  | (13,012 | ) |  |  | (4,791 | ) |  |
Cash flows from investing activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Purchases of property and equipment |  |  | (44 | ) |  |  | - |  |  |  | (44 | ) |  |
Net cash used in investing activities |  |  | (44 | ) |  |  | - |  |  |  | (44 | ) |  |
Cash flows from financing activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payments of Canada Emergency Business Loan Act |  |  | - |  |  |  | - |  |  |  | - |  |  |
Proceeds from issuance of shareholder loans |  |  | 465 |  |  |  | (11 | ) |  |  | 454 |  |  | 10
Proceeds from issuance of PIPE notes |  |  | 1,550 |  |  |  | (50 | ) |  |  | 1,500 |  |  | 7
Common stock subject to redemption |  |  | (28,750 | ) |  |  | 28,750 |  |  |  | - |  |  | 2
Deferred underwriting fee |  |  | (500 | ) |  |  | 500 |  |  |  | - |  |  | 2
Warrant liability |  |  | (338 | ) |  |  | 338 |  |  |  | - |  |  | 2
Additional paid-in capital |  |  | 18,189 |  |  |  | (18,189 | ) |  |  | - |  |  | 2
Retained earnings adjustment |  |  | 11,633 |  |  |  | (11,633 | ) |  |  | - |  |  | 2
Proceeds (repayment) from issuance of convertible notes |  |  | (10,681 | ) |  |  | 14,856 |  |  |  | 4,175 |  |  | 8
Proceeds from exercise of stock options |  |  | - |  |  |  | - |  |  |  | - |  |  |
Proceeds from issuance of Series A-2 preferred stock |  |  | - |  |  |  | 16 |  |  |  | 16 |  |  | 2
Business Combination costs |  |  | - |  |  |  | (1,534 | ) |  |  | (1,534 | ) |  | 2
Net cash provided by financing activities |  |  | (8,432 | ) |  |  | 13,043 |  |  |  | 4,611 |  |  |
Net decrease in cash and cash equivalents |  |  | (255 | ) |  |  | 31 |  |  |  | (224 | ) |  |
Cash and cash equivalents at beginning of year |  |  | 302 |  |  |  | (31 | ) |  |  | 271 |  |  |
Cash and cash equivalents at end of year |  | $ | 47 |  |  | $ | - |  |  | $ | 47 |  |  |
Supplemental disclosures of non-cash investing and financing activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common shares issued to preferred shareholders |  | $ | - |  |  | $ | 17,659 |  |  | $ | 17,659 |  |  | 2
Common shares related to convertible promissory notes |  | $ | - |  |  | $ | 47,935 |  |  | $ | 47,935 |  |  | 2
Common shares issued to Data Knights shareholders |  | $ | - |  |  | $ | (11,937 | ) |  | $ | (11,937 | ) |  | 2
| 1 | Accumulated effects of adjustments due to the restatement of the consolidated statement of operations for the year ended December 31, 2023.
| 2 | Includes impact of errors related to the accounting for the Business Combination. Management did not properly assess the Business Combination and associated recapitalization of the shares. Additionally, an impairment charge was erroneously included in the initial filed financial statements.
| 3 | Includes impact of improper inclusion of Data Knights financial information as of December 31, 2022 prior to the closing of the Business Combination.
| 4 | Impact of errors related to improper valuation of stock compensation expense.
| 5 | Impact of errors related to the identification, classification and valuation of equity-classified warrants.
| 6 | Impact of errors related to valuation of liability classified warrant values and the corresponding changes in fair value reflected in the consolidated statements of operations.
| 7 | Impact of errors related to the valuation of the PIPE notes containing certain embedded features that were not previously considered, which are now accounted for under the FVO.
| 8 | Impact of errors related to the valuation of the convertible promissory notes containing certain embedded features that were not previously considered, which are now accounted for under the FVO (including accrued interest).
| 9 | Includes current year and prior year impact of errors related to improper cutoff of accounts payable and accrued expenses. Refer to balance sheet restatement reconciliation for more information.
| 10 | Impact of improper presentation of non-cash interest expense in financing activities.
Reconciliation of the Original and Restated Statement of Cash Flows for the Year Ended December 31, 2022
|  | As Previously Reported |  |  | Restatement Adjustments |  |  | As Restated |  |  | Ref.
|  | For the year ended December 31, 2022
|  | As Previously Reported |  |  | Restatement Adjustments |  |  | As Restated |  |  | Ref.
Cash flows from operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | $ | (6,230 | ) |  | $ | (24,221 | ) |  | $ | (30,451 | ) |  | 1
Adjustments to reconcile net loss to net cash used in operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortization |  |  | 25 |  |  |  | - |  |  |  | 25 |  |  |
Stock-based compensation expense |  |  | 1,600 |  |  |  | 265 |  |  |  | 1,865 |  |  | 3
Cash held in trust account |  |  | 88,292 |  |  |  | (88,292 | ) |  |  | - |  |  | 2
Stock warrant expense |  |  | - |  |  |  | 8,073 |  |  |  | 8,073 |  |  | 4
Board of director warrant expense |  |  | - |  |  |  | 1,198 |  |  |  | 1,198 |  |  | 4
Change in fair value of convertible promissory notes |  |  | - |  |  |  | 14,616 |  |  |  | 14,616 |  |  | 6
Change in operating assets and liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable |  |  | 73 |  |  |  | - |  |  |  | 73 |  |  |
Prepaid expenses and other current assets |  |  | (876 | ) |  |  | 817 |  |  |  | (59 | ) |  | 2
Accounts payable & accrued expenses |  |  | 1,929 |  |  |  | (1,514 | ) |  |  | 415 |  |  | 2, 7
Deferred revenues |  |  | (458 | ) |  |  | - |  |  |  | (458 | ) |  |
Amount due to related party |  |  | 12 |  |  |  | (12 | ) |  |  | - |  |  | 2
Extension loan |  |  | 2,546 |  |  |  | (2,546 | ) |  |  | - |  |  | 2
Franchise tax payable |  |  | (94 | ) |  |  | 94 |  |  |  | - |  |  | 2
Income tax payable |  |  | 215 |  |  |  | (215 | ) |  |  | - |  |  | 2
Working capital loan |  |  | 207 |  |  |  | (207 | ) |  |  | - |  |  | 2
Net cash used in operating activities |  |  | 87,241 |  |  |  | (91,944 | ) |  |  | (4,703 | ) |  |
Cash flows from investing activities: |  |  |  |  |  |  | - |  |  |  |  |  |  |
Purchases of property and equipment |  |  | (58 | ) |  |  | - |  |  |  | (58 | ) |  |
Net cash used in investing activities |  |  | (58 | ) |  |  | - |  |  |  | (58 | ) |  |
Cash flows from financing activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payments of Canada Emergency Business Loan Act |  |  | (3 | ) |  |  | 3 |  |  |  | - |  |  | N/M
Common stock subject to redemption |  |  | (88,550 | ) |  |  | 88,550 |  |  |  | - |  |  | 2
Warrant liability |  |  | (4,489 | ) |  |  | 4,489 |  |  |  | - |  |  | 2
Additional paid-in capital |  |  | 2,826 |  |  |  | (2,826 | ) |  |  | - |  |  | 2
Retained earnings adjustment |  |  | (3,360 | ) |  |  | 3,360 |  |  |  | - |  |  | 2
Proceeds from issuance of convertible notes |  |  | 5,543 |  |  |  | (403 | ) |  |  | 5,140 |  |  | 6
Proceeds from exercise of stock options |  |  | - |  |  |  | 8 |  |  |  | 8 |  |  | N/M
Business Combination Costs |  |  | - |  |  |  | (815 | ) |  |  | (815 | ) |  | 2
Net cash provided by financing activities |  |  | (88,033 | ) |  |  | 92,366 |  |  |  | 4,333 |  |  |
Net decrease in cash and cash equivalents |  |  | (850 | ) |  |  | 422 |  |  |  | (428 | ) |  |
Cash and cash equivalents at beginning of year |  |  | 1,152 |  |  |  | (453 | ) |  |  | 699 |  |  |
Cash and cash equivalents at end of year |  | $ | 302 |  |  |  | (31 | ) |  | $ | 271 |  |  |
| 1 | Accumulated effects of adjustments due to the restatement of the consolidated statement of operations for the year ended December 31, 2022.
| 2 | Impact of improper inclusion of Data Knights financial information as of December 31, 2022 prior to the closing of the Business Combination.
| 3 | Impact of errors related to improper valuation of stock compensation expense.
| 4 | Impact of errors related to the identification, classification and valuation of equity-classified warrants.
| 5 | Impact of errors related to valuation of liability classified warrant values and the corresponding changes in fair value reflected in the consolidated statements of operations.
| 6 | Impact of errors related to the valuation of the convertible promissory notes containing certain embedded features that were not previously considered, which are now accounted for under the FVO (including accrued interest).
| 7 | Current year and prior year impact of errors related to improper cutoff of accounts payable and accrued expenses. Refer to balance sheet restatement reconciliation for more information.
| 8 | Improper presentation of Business Combination costs as well as errors identified related to capitalization of such costs. Refer to balance sheet restatement reconciliation for more information.
Reconciliation of the Original and Restated Statement of Changes in Temporary Equity and Stockholders’ Deficit as of December 31, 2023
|  | Ref. |  |  | Shares |  |  | Amount |  |  | Shares |  |  | Amount |  |  | Amount |  |  | Shares |  |  | Amount |  |  | Commitments |  |  | Capital |  |  | Deficit |  |  | Deficit |
|  |  |  |  |  |  |  |  |  |  | Total |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Series A-2 |  |  | Series A-1 |  |  | Temporary |  |  |  |  |  |  |  |  | Additional |  |  |  |  |  | Total |
|  |  |  |  | Preferred Stock |  |  | Preferred Stock |  |  | Equity |  |  | Common Stock |  |  |  |  |  | Paid-in |  |  | Accumulated |  |  | Stockholders’ |
|  | Ref. |  |  | Shares |  |  | Amount |  |  | Shares |  |  | Amount |  |  | Amount |  |  | Shares |  |  | Amount |  |  | Commitments |  |  | Capital |  |  | Deficit |  |  | Deficit |
As Previously Reported |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balances as of December 31, 2022 |  |  |  |  |  |  | 3,853,797 |  |  | $ | - |  |  |  | 3,204,000 |  |  | $ | - |  |  | $ | - |  |  |  | 9,388,958 |  |  | $ | 1 |  |  | $ | 28,750 |  |  | $ | 24,032 |  |  | $ | (43,510 | ) |  | $ | 9,273 |
Retroactive application of recapitalization due to Business Combination |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retroactive application of recapitalization due to Business Combination, shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Issuance of common shares in exchange for services |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  | - |
Exercise of stock options |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Exercise of stock options, shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Issuance of Series A-2 Preferred Stock |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  | - |
Issuance of OMN warrants in conjunction with convertible promissory notes |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  | - |
Exercise of OMN stock options upon Business Combination |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 612,670 |  |  |  | - |  |  |  | - |  |  |  | 613 |  |  |  | - |  |  |  | 613 |
Exercise of OMN warrants upon Business Combination |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,859,464 |  |  |  | - |  |  |  | - |  |  |  | 3,859 |  |  |  | - |  |  |  | 3,859 |
Conversion of OMN convertible loans upon Business Combination |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 6,177,229 |  |  |  | 1 |  |  |  | - |  |  |  | 6,177 |  |  |  | - |  |  |  | 6,178 |
Conversion of preferred stock to common stock upon Business Combination |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Conversion of preferred stock to common stock upon Business Combination, shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Conversion of OMN convertible promissory notes upon Business Combination |  |  |  |  |  |  | (3,853,797 | ) |  |  | - |  |  |  | (3,204,000 | ) |  |  | - |  |  |  | - |  |  |  | 7,057,797 |  |  |  | 1 |  |  |  | - |  |  |  | 7,057 |  |  |  | - |  |  |  | 7,058 |
Private OneMedNet to ONMD Public Shares |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (2,257,326 | ) |  |  | - |  |  |  | - |  |  |  | (2,257 | ) |  |  | - |  |  |  | (2,257 | )
Issuance of PIPE warrants |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 101 |  |  |  | - |  |  |  | 101 |
Issuance of common stock upon Business Combination with Data Knights, net of liabilities assumed and transaction costs |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (1,266,560 | ) |  |  | - |  |  |  | - |  |  |  | 746 |  |  |  | - |  |  |  | 746 |
Common stock redemption |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (28,750 | ) |  |  |  |  |  |  | - |  |  |  | (28,750 | )
Stock-based compensation expense |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,893 |  |  |  | - |  |  |  | 1,893 |
Retained earnings adjustment |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | 11,633 |  |  |  | 11,633 |
Issuance of OMN warrants to board of directors |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | (23,206 | ) |  |  | (23,206 | )
Balances as of December 31, 2023 (as previously reported) |  |  |  |  |  |  | - |  |  | $ | - |  |  |  | - |  |  | $ | - |  |  | $ | - |  |  |  | 23,572,232 |  |  | $ | 3 |  |  | $ | - |  |  | $ | 42,221 |  |  | $ | (55,083 | ) |  | $ | (12,859 | )
Restatement Adjustments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balances as of December 31, 2022 |  |  | 1 |  |  |  | (437,874 | ) |  | $ | 9,634 |  |  |  | (364,043 | ) |  | $ | 8,010 |  |  | $ | 17,644 |  |  |  | (5,355,788 | ) |  | $ | (1 | ) |  | $ | (28,750 | ) |  | $ | (10,375 | ) |  | $ | (14,150 | ) |  | $ | (35,632 | )
Issuance of common shares in exchange for services |  |  | 2 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 265,914 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Issuance of Series A-2 Preferred Stock |  |  | 2 |  |  |  | 5,673 |  |  |  | 16 |  |  |  | - |  |  |  | - |  |  |  | 16 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 16 |
Issuance of OMN warrants in conjunction with convertible promissory notes |  |  | 3 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 9,207 |  |  |  | - |  |  |  | 9,207 |
Exercise of OMN stock options upon Business Combination |  |  | 4 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (69,614 | ) |  |  | - |  |  |  | - |  |  |  | (613 | ) |  |  | - |  |  |  | (613 | )
Exercise of OMN warrants upon Business Combination |  |  | 4 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (438,519 | ) |  |  | - |  |  |  | - |  |  |  | (3,859 | ) |  |  | - |  |  |  | (3,859 | )
Conversion of OMN convertible promissory notes upon Business Combination |  |  | 4 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (701,867 | ) |  |  | - |  |  |  | - |  |  |  | 41,758 |  |  |  | - |  |  |  | 41,758 |
Conversion of preferred stock to common stock upon Business Combination |  |  | 4 |  |  |  | 432,201 |  |  |  | (9,650 | ) |  |  | 364,043 |  |  |  | (8,010 | ) |  |  | (17,660 | ) |  |  | (796,244 | ) |  |  | - |  |  |  | - |  |  |  | 10,602 |  |  |  | - |  |  |  | (7,058 | )
Private OneMedNet to ONMD Public Shares |  |  | 4 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,257,326 |  |  |  | - |  |  |  | - |  |  |  | 2,257 |  |  |  | - |  |  |  | 2,257 |
Issuance of PIPE warrants |  |  | 3 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (101 | ) |  |  | - |  |  |  | (101 | )
Issuance of common stock upon Business Combination with Data Knights, net of liabilities assumed and transaction costs |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,838,792 |  |  |  | - |  |  |  | - |  |  |  | (12,683 | ) |  |  | - |  |  |  | (12,683 | )
Common stock redemption |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 28,750 |  |  |  | - |  |  |  | - |  |  |  | 28,750 |
Stock-based compensation expense |  |  | 5 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (418 | ) |  |  | - |  |  |  | (418 | )
Retained earnings adjustment |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (11,633 | ) |  |  | (11,633 | )
Net loss |  |  | 6 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (10,574 | ) |  |  | (10,574 | )
Balances as of December 31, 2023 (restatement adjustments) |  |  |  |  |  |  | - |  |  | $ | - |  |  |  | - |  |  | $ | - |  |  | $ | - |  |  |  | - |  |  | $ | (1 | ) |  | $ | - |  |  | $ | 35,775 |  |  | $ | (36,357 | ) |  | $ | (583 | )
As Restated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balances as of December 31, 2022 |  |  |  |  |  |  | 3,415,923 |  |  | $ | 9,634 |  |  |  | 2,839,957 |  |  | $ | 8,010 |  |  | $ | 17,644 |  |  |  | 4,033,170 |  |  | $ | - |  |  | $ | - |  |  | $ | 13,657 |  |  | $ | (57,660 | ) |  | $ | (26,359 | )
Issuance of common shares in exchange for services |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 265,914 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Issuance of Series A-2 Preferred Stock |  |  |  |  |  |  | 5,673 |  |  |  | 16 |  |  |  |  |  |  |  |  |  |  |  | 16 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 16 |
Issuance of OMN warrants in conjunction with convertible promissory notes |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 9,207 |  |  |  | - |  |  |  | 9,207 |
Exercise of OMN stock options upon Business Combination |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 543,056 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Exercise of OMN warrants upon Business Combination |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,420,945 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Conversion of OMN convertible promissory notes upon Business Combination |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 5,475,362 |  |  |  | 1 |  |  |  |  |  |  |  | 47,935 |  |  |  |  |  |  |  | 47,936 |
Conversion of preferred stock to common stock upon Business Combination |  |  |  |  |  |  | (3,421,596 | ) |  |  | (9,650 | ) |  |  | (2,839,957 | ) |  |  | (8,010 | ) |  |  | (17,660 | ) |  |  | 6,261,553 |  |  |  | 1 |  |  |  |  |  |  |  | 17,659 |  |  |  |  |  |  |  | - |
Private OneMedNet to ONMD Public Shares |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Issuance of PIPE warrants |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Issuance of common stock upon Business Combination with Data Knights, net of liabilities assumed and transaction costs |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,572,232 |  |  |  | - |  |  |  | - |  |  |  | (11,937 | ) |  |  | - |  |  |  | (11,937 | )
Common stock redemption |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Stock-based compensation expense |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,475 |  |  |  | - |  |  |  | 1,475 |
Retained earnings adjustment |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Net loss |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (33,780 | ) |  |  | (33,780 | )
Balances as of December 31, 2023 (as restated) |  |  |  |  |  |  | - |  |  | $ | - |  |  |  | - |  |  | $ | - |  |  | $ | - |  |  |  | 23,572,232 |  |  | $ | 2 |  |  | $ | - |  |  | $ | 77,996 |  |  | $ | (91,440 | ) |  | $ | (13,442 | )
| 1 | Cumulative impact of corrections of errors to the prior year.
| 2 | Impact of errors related to the accounting and presentation of the recapitalization.
| 3 | Impact of errors related to identification, classification and valuation of equity-classified warrants.
| 4 | Includes impact of errors related to the accounting for the Business Combination. Management did not properly assess the Business Combination and associated recapitalization of the shares. Additionally, an impairment charge was erroneously included in the initial filed financial statements.
| 5 | Impact of errors related to improper valuation of stock compensation expense.
| 6 | Current year impact of corrections of errors to the consolidated statements of operations.
Reconciliation of the Original and Restated Statement of Changes in Temporary Equity and Stockholders’ Deficit as of December 31, 2022
|  | Ref. |  |  | Shares |  |  | Amount |  |  | Shares |  |  | Amount |  |  | Amount |  |  | Shares |  |  | Amount |  |  | Commitments |  |  | Capital |  |  | Deficit |  |  | Deficit |
|  |  |  |  |  |  |  |  |  |  | Total |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Series A-2 |  |  | Series A-1 |  |  | Temporary |  |  |  |  |  |  |  |  | Additional |  |  |  |  |  | Total |
|  |  |  |  | Preferred Stock |  |  | Preferred Stock |  |  | Equity |  |  | Common Stock |  |  |  |  |  | Paid-in |  |  | Accumulated |  |  | Stockholders’ |
|  | Ref. |  |  | Shares |  |  | Amount |  |  | Shares |  |  | Amount |  |  | Amount |  |  | Shares |  |  | Amount |  |  | Commitments |  |  | Capital |  |  | Deficit |  |  | Deficit |
As Previously Reported |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balances as of December 31, 2021 |  |  |  |  |  |  | 3,853,797 |  |  | $ | - |  |  |  | 3,204,000 |  |  | $ | - |  |  | $ | - |  |  |  | 7,802,941 |  |  | $ | 1 |  |  | $ | 28,750 |  |  | $ | 19,607 |  |  | $ | (33,920 | ) |  | $ | 14,438 |
Retroactive application of recapitalization due to Business Combination |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,378,517 |  |  |  | - |  |  |  | - |  |  |  | 2,826 |  |  |  | (3,360 | ) |  |  | (534 | )
Issuance of common shares in exchange for services |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 200,000 |  |  |  | - |  |  |  | - |  |  |  | 200 |  |  |  | - |  |  |  | 200 |
Exercise of stock options |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 7,500 |  |  |  | - |  |  |  | - |  |  |  | 7 |  |  |  | - |  |  |  | 7 |
Issuance of OMN warrants in conjunction with convertible promissory notes |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Issuance of OMN warrants to board of directors |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Stock-based compensation expense |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,392 |  |  |  | - |  |  |  | 1,392 |
Net loss |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (6,230 | ) |  |  | (6,230 | )
Balances as of December 31, 2022 (as previously reported) |  |  |  |  |  |  | 3,853,797 |  |  | $ | - |  |  |  | 3,204,000 |  |  | $ | - |  |  | $ | - |  |  |  | 9,388,958 |  |  | $ | 1 |  |  | $ | 28,750 |  |  | $ | 24,032 |  |  | $ | (43,510 | ) |  | $ | 9,273 |
Restatement Adjustments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balances as of December 31, 2021 |  |  | 1 |  |  |  | - |  |  | $ | 9,634 |  |  |  | - |  |  | $ | 8,010 |  |  | $ | 17,644 |  |  |  | (3,460,275 | ) |  | $ | (1 | ) |  | $ | (28,750 | ) |  | $ | (17,094 | ) |  | $ | 6,711 |  |  | $ | (21,490 | )
Retroactive application of recapitalization due to Business Combination |  |  | 2 |  |  |  | (437,874 | ) |  |  | - |  |  |  | (364,043 | ) |  |  | - |  |  |  | - |  |  |  | (1,871,937 | ) |  |  | - |  |  |  | - |  |  |  | (2,826 | ) |  |  | 3,360 |  |  |  | 534 |
Issuance of common shares in exchange for services |  |  | 2 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (22,724 | ) |  |  | - |  |  |  | - |  |  |  | (200 | ) |  |  | - |  |  |  | (200 | )
Exercise of stock options |  |  | 2 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (852 | ) |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | 1 |
Issuance of OMN warrants in conjunction with convertible promissory notes |  |  | 3 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8,073 |  |  |  | - |  |  |  | 8,073 |
Issuance of OMN warrants to board of directors |  |  | 4 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,198 |  |  |  | - |  |  |  | 1,198 |
Stock-based compensation expense |  |  | 5 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 473 |  |  |  | - |  |  |  | 473 |
Net loss |  |  | 6 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (24,221 | ) |  |  | (24,221 | )
Balances as of December 31, 2022 (restatement adjustments) |  |  |  |  |  |  | (437,874 | ) |  | $ | 9,634 |  |  |  | (364,043 | ) |  | $ | 8,010 |  |  | $ | 17,644 |  |  |  | (5,355,788 | ) |  | $ | (1 | ) |  | $ | (28,750 | ) |  | $ | (10,375 | ) |  | $ | (14,150 | ) |  | $ | (35,632 | )
As Restated |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balances as of December 31, 2021 |  |  |  |  |  |  | 3,853,797 |  |  | $ | 9,634 |  |  |  | 3,204,000 |  |  | $ | 8,010 |  |  | $ | 17,644 |  |  |  | 4,342,666 |  |  | $ | - |  |  | $ | - |  |  | $ | 2,513 |  |  | $ | (27,209 | ) |  | $ | (7,052 | )
Retroactive application of recapitalization due to Business Combination |  |  |  |  |  |  | (437,874 | ) |  |  | - |  |  |  | (364,043 | ) |  |  | - |  |  |  | - |  |  |  | (493,420 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Issuance of common shares in exchange for services |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 177,276 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Exercise of stock options |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 6,648 |  |  |  | - |  |  |  | - |  |  |  | 8 |  |  |  | - |  |  |  | 8 |
Issuance of OMN warrants in conjunction with convertible promissory notes |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8,073 |  |  |  | - |  |  |  | 8,073 |
Issuance of OMN warrants to board of directors |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,198 |  |  |  | - |  |  |  | 1,198 |
Stock-based compensation expense |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,865 |  |  |  | - |  |  |  | 1,865 |
Net loss |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (30,451 | ) |  |  | (30,451 | )
Balances as of December 31, 2022 (as restated) |  |  |  |  |  |  | 3,415,923 |  |  | $ | 9,634 |  |  |  | 2,839,957 |  |  | $ | 8,010 |  |  | $ | 17,644 |  |  |  | 4,033,170 |  |  | $ | - |  |  | $ | - |  |  | $ | 13,657 |  |  | $ | (57,660 | ) |  | $ | (26,359 | )
| 1 | Cumulative impact of corrections of errors to the prior year.
| 2 | Impact of errors related to the accounting and presentation of the recapitalization.
| 3 | Impact of errors related to identification, classification and valuation of equity-classified warrants.
| 4 | Impact of error related to identificatoin and recognition of board of director warrante expense.
| 5 | Impact of errors related to improper valuation of stock compensation expense.
| 6 | Current year impact of corrections of errors to the consolidated statements of operations.
Schedule of Aggregate Percentage Revenue and Accounts Receivable |  |
Schedule of Aggregate Percentage Revenue and Accounts Receivable |  | Schedule of Aggregate Percentage Revenue and Accounts Receivable
|  | 2023 |  |  | 2022 |
|  | For the year ended December 31, |
|  | 2023 |  |  | 2022 |
Customer 1 |  |  | 51 | % |  |  | 29 | %
Customer 2 |  |  | 0 | % |  |  | 22 | %
Aggregate percent of revenue |  |  | 51 | % |  |  | 51 | %
As of December 31, 2023, three customers accounted for more than 10% of the Company’s accounts receivable balance, and four customers accounted for over 10% of the Company’s accounts receivable balance at December 31, 2022. The following table represents these customers’ aggregate percent of total accounts receivable:
|  | 2023 |  |  | 2022 |
|  | As of December 31, |
|  | 2023 |  |  | 2022 |
Customer 1 |  |  | 36 | % |  |  | 0 | %
Customer 2 |  |  | 33 | % |  |  | 0 | %
Customer 3 |  |  | 27 | % |  |  | 0 | %
Customer 4 |  |  | 0 | % |  |  | 39 | %
Customer 5 |  |  | 0 | % |  |  | 32 | %
Customer 6 |  |  | 0 | % |  |  | 16 | %
Customer 7 |  |  | 0 | % |  |  | 13 | %
Aggregate percent of total accounts receivable |  |  | 96 | % |  |  | 100 | %
Aggregate Percent of Revenue and Accounts Receivable |  |  | 96 | % |  |  | 100 | %
Schedule of Antidilutive Securities Excluded from Computation of Diluted Net Loss | Schedule of Antidilutive Securities Excluded from Computation of Diluted Net Loss
|  | 2024 |  |  | 2023 |
|  | Nine Months Ended September 30, |
|  | 2024 |  |  | 2023 |
Options to purchase Common Stock |  |  | 147,000 |  |  |  | 913,856 |
Unvested restricted stock units and awards |  |  | 1,371,950 |  |  |  | 177,275 |
Warrants for Common Stock |  |  | 12,314,114 |  |  |  | 3,112,165 |
Series A-1 preferred stock |  |  | - |  |  |  | 2,839,957 |
Series A-2 preferred stock |  |  | - |  |  |  | 3,415,923 |
Convertible promissory notes |  |  | 1,118,735 |  |  |  | 4,643,325 |
Total |  |  | 14,951,799 |  |  |  | 15,102,501 |
| Schedule of Antidilutive Securities Excluded from Computation of Diluted Net Loss
|  | 2023 |  |  | 2022 (1) |
|  | For the year ended December 31, |
|  | 2023 |  |  | 2022 (1) |
Employee stock options |  |  | - |  |  |  | 913,856 |
Restricted stock awards |  |  | - |  |  |  | 177,276 |
Warrants for common stock |  |  | 12,181,019 |  |  |  | 2,367,607 |
Series A-1 preferred stock |  |  | - |  |  |  | 2,839,957 |
Series A-2 preferred stock |  |  | - |  |  |  | 3,415,923 |
Convertible promissory notes |  |  | - |  |  |  | 3,786,610 |
Total common stock equivalents |  |  | 12,181,019 |  |  |  | 13,501,229 |
(1) |  | Retroactively restated for the reverse recapitalization in Note 3.

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