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Segment Reporting (Tables) | 6 Months Ended
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Jun. 30, 2024
Segment Reporting [Abstract] |
Schedule of Long-lived Assets and Total Assets by Segment | The following sets forth the long-lived assets and total assets by segment at June 30, 2024: Schedule of Long-lived Assets and Total Assets by Segment
ASSETS |  | Broker Dealer & Intellectual Property Service |  |  | Technology Development |  |  | Other |  |  | Eliminations |  |  | Consolidated |
Long-lived assets |  | $ | 101,803 |  |  | $ | 2,272,147 |  |  | $ | 685,875 |  |  | $ | - |  |  | $ | 3,059,825 |
Total assets |  | $ | 16,608,793 |  |  | $ | 3,988,839 |  |  | $ | 17,107,905 |  |  | $ | - |  |  | $ | 37,705,537 |
The following sets forth the long-lived assets and total assets by segment at December 31, 2023:
ASSETS |  | Broker Dealer & Intellectual Property Service |  |  | Technology Development |  |  | Other |  |  | Consolidated |
Long-lived assets |  | $ | 113,114 |  |  | $ | 2,344,895 |  |  | $ | 728,600 |  |  | $ | 3,186,609 |
Total assets |  | $ | 15,038,602 |  |  | $ | 3,558,509 |  |  | $ | 24,388,168 |  |  | $ | 42,985,279 |
Schedule of Statement of Operation by Segment | The following sets forth statements of operations by segment for the three-months ended June 30, 2024: Schedule of Statement of Operation by Segment
|  | Broker Dealer & Intellectual Property Service |  |  | Technology Development |  |  | Other |  |  | Eliminations |  |  | Consolidated |
Operating income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gain on investment securities, net (from our licensed broker dealer) |  | $ | 899,544 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 899,544 |
Fee income |  |  | 1,303,398 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,303,398 |
Other operating income |  |  | 85,508 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 85,508 |
Total operating income, net |  |  | 2,288,450 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,288,450 |
Operating costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General and administrative costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Compensation |  |  | 820,017 |  |  |  | 731,608 |  |  |  | 3,573,133 |  |  |  | - |  |  |  | 5,124,758 |
Operating expense, related party |  |  | 273,645 |  |  |  | - |  |  |  | 31,309 |  |  |  | - |  |  |  | 304,954 |
Professional fees |  |  | 153,726 |  |  |  | 289,903 |  |  |  | 196,991 |  |  |  | - |  |  |  | 640,620 |
Information technology |  |  | 185,202 |  |  |  | 9,715 |  |  |  | 14,479 |  |  |  | - |  |  |  | 209,396 |
Clearing and other charges |  |  | 226,426 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 226,426 |
General and administrative-other |  |  | 206,383 |  |  |  | 59,985 |  |  |  | 403,263 |  |  |  | - |  |  |  | 669,631 |
General and administrative costs |  |  | 1,865,399 |  |  |  | 1,091,211 |  |  |  | 4,219,175 |  |  |  | - |  |  |  | 7,175,785 |
Research and development costs |  |  | - |  |  |  | 237,394 |  |  |  | - |  |  |  | - |  |  |  | 237,394 |
Total operating costs |  |  | 1,865,399 |  |  |  | 1,328,605 |  |  |  | 4,219,175 |  |  |  | - |  |  |  | 7,413,179 |
Net operating income (loss) |  |  | 423,051 |  |  |  | (1,328,605 | ) |  |  | (4,219,175 | ) |  |  | - |  |  |  | (5,124,729 | )
Other income and expense: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Less: interest expense |  |  | 165,625 |  |  |  | 31,498 |  |  |  |  |  |  |  | (197,123 | ) |  |  | - |
Interest income |  |  | 144,775 |  |  |  | 1,716 |  |  |  | 371,640 |  |  |  | (197,123 | ) |  |  | 321,008 |
Income (loss) before income taxes |  |  | 402,201 |  |  |  | (1,358,387 | ) |  |  | (3,847,535 | ) |  |  | - |  |  |  | (4,803,721 | )
Income tax expense |  |  | - |  |  |  | 2,143 |  |  |  | - |  |  |  | - |  |  |  | 2,143 |
Net income (loss) |  |  | 402,201 |  |  |  | (1,360,530 | ) |  |  | (3,847,535 | ) |  |  | - |  |  |  | (4,805,864 | )
Less net loss attributable to non-controlling interests |  |  | - |  |  |  | (531,423 | ) |  |  | - |  |  |  | - |  |  |  | (531,423 | )
Net loss attributable to MDB Capital Holdings, LLC |  | $ | 402,201 |  |  | $ | (829,107 | ) |  | $ | (3,847,535 | ) |  | $ | - |  |  | $ | (4,274,441 | )
The following sets forth statements of operations by segment for the six-months June 30, 2024:
|  | Broker Dealer & Intellectual Property Service |  |  | Technology Development |  |  | Other |  |  | Eliminations |  |  | Consolidated |
Operating income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gain on investment securities, net (from our licensed broker dealer) |  | $ | 152,276 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 152,276 |
Fee income |  |  | 1,303,398 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,303,398 |
Other operating income |  |  | 172,387 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 172,387 |
Total operating income, net |  |  | 1,628,061 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,628,061 |
Operating costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General and administrative costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Compensation |  |  | 1,499,924 |  |  |  | 1,121,651 |  |  |  | 7,395,858 |  |  |  | - |  |  |  | 10,017,433 |
Operating expense, related party |  |  | 517,521 |  |  |  | - |  |  |  | 107,725 |  |  |  | - |  |  |  | 625,246 |
Professional fees |  |  | 299,633 |  |  |  | 546,466 |  |  |  | 713,610 |  |  |  | - |  |  |  | 1,559,709 |
Information technology |  |  | 366,116 |  |  |  | 13,606 |  |  |  | 35,665 |  |  |  | - |  |  |  | 415,387 |
Clearing and other charges |  |  | 228,462 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 228,462 |
General and administrative-other |  |  | 425,319 |  |  |  | 140,363 |  |  |  | 773,075 |  |  |  | - |  |  |  | 1,338,757 |
General and administrative costs |  |  | 3,336,975 |  |  |  | 1,822,086 |  |  |  | 9,025,933 |  |  |  | - |  |  |  | 14,184,994 |
Research and development costs |  |  | - |  |  |  | 514,976 |  |  |  | - |  |  |  | - |  |  |  | 514,976 |
Total operating costs |  |  | 3,336,975 |  |  |  | 2,337,062 |  |  |  | 9,025,933 |  |  |  | - |  |  |  | 14,699,970 |
Net operating income (loss) |  |  | (1,708,914 | ) |  |  | (2,337,062 | ) |  |  | (9,025,933 | ) |  |  | - |  |  |  | (13,071,909 | )
Other income and expense: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Less: interest expense |  |  | 276,250 |  |  |  | 31,498 |  |  |  | - |  |  |  | (307,748 | ) |  |  | - |
Interest income |  |  | 197,234 |  |  |  | 1,716 |  |  |  | 767,658 |  |  |  | (307,748 | ) |  |  | 658,860 |
Income (loss) before income taxes |  |  | (1,787,930 | ) |  |  | (2,366,844 | ) |  |  | (8,258,275 | ) |  |  | - |  |  |  | (12,413,049 | )
Income tax expense |  |  | - |  |  |  | 2,143 |  |  |  | - |  |  |  | - |  |  |  | 2,143 |
Net income (loss) |  |  | (1,787,930 | ) |  |  | (2,368,987 | ) |  |  | (8,258,275 | ) |  |  | - |  |  |  | (12,415,192 | )
Less net loss attributable to non-controlling interests |  |  | - |  |  |  | (925,326 | ) |  |  | - |  |  |  | - |  |  |  | (925,326 | )
Net loss attributable to MDB Capital Holdings, LLC |  | $ | (1,787,930 | ) |  | $ | (1,443,661 | ) |  | $ | (8,258,275 | ) |  | $ | - |  |  | $ | (11,489,866 | )
The following sets forth statements of operations by segment for the three-months ended June 30, 2023:
|  | Broker Dealer & Intellectual Property Service |  |  | Technology Development |  |  | Other |  |  | Consolidated |
Operating income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gain on investment securities, net (from our licensed broker dealer) (Notes 1 and 2) |  | $ | 1,429,092 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,429,092 |
Fee income |  |  | 4,233,120 |  |  |  | - |  |  |  | - |  |  |  | 4,233,120 |
Other operating income |  |  | 55,549 |  |  |  | 11,610 |  |  |  | - |  |  |  | 67,159 |
Total operating income, net |  |  | 5,717,761 |  |  |  | 11,610 |  |  |  | - |  |  |  | 5,729,371 |
Operating costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General and administrative costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Compensation |  |  | 572,674 |  |  |  | 138,470 |  |  |  | 262,573 |  |  |  | 973,717 |
Operating expense, related party |  |  | 206,288 |  |  |  | - |  |  |  | 47,663 |  |  |  | 253,951 |
Professional fees |  |  | 41,617 |  |  |  | 27,031 |  |  |  | 108,194 |  |  |  | 176,842 |
Information technology |  |  | 140,076 |  |  |  | (591 | ) |  |  | 28,657 |  |  |  | 168,142 |
Clearing and other charges |  |  | 368,924 |  |  |  | - |  |  |  | - |  |  |  | 368,924 |
General and administrative-other |  |  | 89,872 |  |  |  | 17,226 |  |  |  | 144,160 |  |  |  | 251,258 |
Total general and administrative costs |  |  | 1,419,451 |  |  |  | 182,136 |  |  |  | 591,247 |  |  |  | 2,192,834 |
Research and development costs |  |  | - |  |  |  | 7,567 |  |  |  | - |  |  |  | 7,567 |
Total operating costs |  |  | 1,419,451 |  |  |  | 189,703 |  |  |  | 591,247 |  |  |  | 2,200,401 |
Net operating income (loss) |  |  | 4,298,310 |  |  |  | (178,093 | ) |  |  | (591,247 | ) |  |  | 3,528,970 |
Other income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest income |  |  | 19,519 |  |  |  | 14 |  |  |  | 165,355 |  |  |  | 184,888 |
Net income (loss) before income taxes |  |  | 4,317,829 |  |  |  | (178,079 | ) |  |  | (425,892 | ) |  |  | 3,713,858 |
Income taxes |  |  | 320,584 |  |  |  | - |  |  |  | - |  |  |  | 320,584 |
Net income (loss) |  |  | 3,997,245 |  |  |  | (178,079 | ) |  |  | (425,892 | ) |  |  | 3,393,274 |
Less net loss attributable to non-controlling interests |  |  | - |  |  |  | (69,585 | ) |  |  | - |  |  |  | (69,585 | )
Net income (loss) attributable to MDB Capital Holdings, LLC |  | $ | 3,997,245 |  |  | $ | (108,494 | ) |  | $ | (425,892 | ) |  | $ | 3,462,859 |
The following sets forth statements of operations by segment for the six-months ended June 30, 2023:
|  | Broker Dealer & Intellectual Property Service |  |  | Technology Development |  |  | Other |  |  | Consolidated |
Operating income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gain on investment securities, net (from our licensed broker dealer) (Notes 1 and 2) |  | $ | 1,483,871 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,483,871 |
Fee income |  |  | 4,233,120 |  |  |  | - |  |  |  | - |  |  |  | 4,233,120 |
Other operating income |  |  | 58,602 |  |  |  | 70,769 |  |  |  | - |  |  |  | 129,371 |
Total operating income, net |  |  | 5,775,593 |  |  |  | 70,769 |  |  |  | - |  |  |  | 5,846,362 |
Operating costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
General and administrative costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Compensation |  |  | 1,119,475 |  |  |  | 170,006 |  |  |  | 556,263 |  |  |  | 1,845,744 |
Operating expense, related party |  |  | 464,741 |  |  |  | - |  |  |  | 90,912 |  |  |  | 555,653 |
Professional fees |  |  | 207,429 |  |  |  | 208,738 |  |  |  | 365,337 |  |  |  | 781,504 |
Information technology |  |  | 261,952 |  |  |  | 9,235 |  |  |  | 44,362 |  |  |  | 315,549 |
Clearing and other charges |  |  | 379,678 |  |  |  | - |  |  |  | - |  |  |  | 379,678 |
General and administrative-other |  |  | 198,865 |  |  |  | 62,960 |  |  |  | 293,512 |  |  |  | 555,337 |
Total general and administrative costs |  |  | 2,632,140 |  |  |  | 450,939 |  |  |  | 1,350,386 |  |  |  | 4,433,465 |
Research and development costs |  |  | - |  |  |  | 39,159 |  |  |  | - |  |  |  | 39,159 |
Total operating costs |  |  | 2,632,140 |  |  |  | 490,098 |  |  |  | 1,350,386 |  |  |  | 4,472,624 |
Net operating income (loss) |  |  | 3,143,453 |  |  |  | (419,329 | ) |  |  | (1,350,386 | ) |  |  | 1,373,738 |
Other income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest income |  |  | 47,881 |  |  |  | 100 |  |  |  | 324,198 |  |  |  | 372,179 |
Net income (loss) before income taxes |  |  | 3,191,334 |  |  |  | (419,229 | ) |  |  | (1,026,188 | ) |  |  | 1,745,917 |
Income taxes |  |  | 320,584 |  |  |  | - |  |  |  | - |  |  |  | 320,584 |
Net income (loss) |  |  | 2,870,750 |  |  |  | (419,229 | ) |  |  | (1,026,188 | ) |  |  | 1,425,333 |
Less net loss attributable to non-controlling interests |  |  | - |  |  |  | (163,778 | ) |  |  | - |  |  |  | (163,778 | )
Net income (loss) attributable to MDB Capital Holdings, LLC |  | $ | 2,870,750 |  |  | $ | (255,451 | ) |  | $ | (1,026,188 | ) |  | $ | 1,589,111 |

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- Definition Tabular disclosure of long-lived assets, excluding financial instruments, long-term customer relationships of a financial institution, mortgage rights, deferred policy acquisition costs, and deferred tax assets, by geographic areas located in the entity's country of domicile and foreign countries in which the entity holds assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-41 + Details
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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
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