XML 67 R53.htm IDEA: XBRL DOCUMENT
v3.23.1

BUSINESS COMBINATIONS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Business Acquisition [Line Items] |
Schedule of business acquisitions by acquisition, contingent consideration |
Schedule of business acquisitions by acquisition, contingent consideration |  |  |  |
Land and improvements |  | $ | 9,021,000 |
Building improvements |  |  | 60,265,000 |
Furniture, fixtures and equipment |  |  | 2,048,000 |
Assets acquired |  | $ | 71,334,000 |
Schedule of recognized identified assets acquired and liabilities assumed |
Schedule of recognized identified assets acquired and liabilities assumed |  |  |  |
Assets |  |  |
Cash and cash equivalents |  | $ | 290,000 |
Trade receivable, net |  |  | 4,334,000 |
Prepaids and other current assets |  |  | 1,185,000 |
Inventory |  |  | 24,000 |
Property and equipment, net |  |  | 36,395,000 |
Right-of-use assets |  |  | 1,558,000 |
Intangible assets – trade name (10 year estimated useful life) |  |  | 1,030,000 |
Intangible assets – customer relationships (8 year estimated useful life) |  |  | 1,290,000 |
Other non-current assets |  |  | 17,000 |
Total Assets |  | $ | 46,123,000 |
Liabilities |  |  |  |
Accounts payable |  | $ | (548,000 | )
Accrued payroll and benefits |  |  | (186,000 | )
Operating lease liabilities - current |  |  | (436,000 | )
Other current liabilities |  |  | (855,000 | )
Notes payable - Equipment notes |  |  | (10,685,000 | )
Operating lease liabilities - non current |  |  | (1,144,000 | )
Total Liabilities |  | $ | (13,854,000 | )
Net assets acquired |  | $ | 32,269,000 |
Business acquisition, pro forma information |
Business acquisition, pro forma information |  |  |  |  |  |  |  |
|  | For the Year Ended |
|  | December 31, |
|  | 2022 |  |  | 2021 |
Total revenues |  | $ | 214,636,000 |  |  | $ | 135,582,000 |
Net loss attributable to Ault Alliance, Inc. |  | $ | (185,957,000 | ) |  | $ | (17,966,000 | )
A V L P Acquisition [Member] |
Business Acquisition [Line Items] |
Schedule of business acquisitions by acquisition, contingent consideration |
Schedule of assets acquired and liabilities assumed based on their fair values |  |  |  |
|  | Allocation |
Total purchase consideration |  | $ | 22,143,000 |
Fair value of non-controlling interest |  |  | 7,790,000 |
Total consideration |  | $ | 29,933,000 |
Identifiable net liabilities assumed: |  |  |  |
Cash |  | $ | 1,245,000 |
Prepaid expenses and other current assets |  |  | 55,000 |
Property and equipment |  |  | 5,057,000 |
Intangible asset - patents/developed technology (not yet placed in service; upon being placed in service, 7 year estimated useful life) |  |  | 23,984,000 |
Intangible asset - trademarks (9 year estimated useful life) |  |  | 816,000 |
Accounts payable and accrued expenses |  |  | (4,689,000 | )
Deferred tax liability |  |  | (5,000,000 | )
Convertible notes payable, principal |  |  | (10,104,000 | )
Net assets assumed |  |  | 11,364,000 |
Goodwill |  | $ | 18,569,000 |
S M C Acquisition [Member] |
Business Acquisition [Line Items] |
Schedule of business acquisitions by acquisition, contingent consideration |
Schedule of assets acquired and liabilities assumed based on their fair values |  |  |  |
|  | Allocation |
Total purchase consideration |  | $ | 10,517,000 |
Fair value of non-controlling interest |  |  | 10,336,000 |
Total consideration |  | $ | 20,853,000 |
Identifiable net assets acquired: |  |  |  |
Cash |  | $ | 2,278,000 |
Accounts receivable |  |  | 9,891,000 |
Prepaid expenses and other current assets |  |  | 673,000 |
Inventories |  |  | 12,840,000 |
Property and equipment, net |  |  | 529,000 |
Right-of-use assets |  |  | 1,073,000 |
Other assets |  |  | 83,000 |
Intangible assets: |  |  |  |
Trade names (10 year estimated useful life) |  |  | 2,470,000 |
Customer relationships (10 year estimated useful life) |  |  | 1,380,000 |
Proprietary technology (3 year estimated useful life) |  |  | 600,000 |
Accounts payable and accrued expenses |  |  | (10,052,000 | )
Notes payable |  |  | (2,972,000 | )
Lease liabilities |  |  | (1,124,000 | )
Net assets acquired |  |  | 17,669,000 |
Goodwill |  | $ | 3,184,000 |
G I G A Acquisition [Member] |
Business Acquisition [Line Items] |
Schedule of business acquisitions by acquisition, contingent consideration |
Schedule of preliminary purchase price allocation |  |  |  |
|  | Allocation |
Total purchase consideration |  | $ | 6,763,000 |
Fair value of non-controlling interest |  |  | 2,735,000 |
Total consideration |  | $ | 9,498,000 |
Identifiable net assets acquired (liabilities assumed): |  |  |  |
Cash |  | $ | 107,000 |
Trade accounts receivable |  |  | 536,000 |
Inventories |  |  | 2,930,000 |
Prepaid expenses |  |  | 116,000 |
Accrued revenue |  |  | 363,000 |
Property and equipment |  |  | 331,000 |
Right-of-use asset |  |  | 370,000 |
Other long-term assets |  |  | 446,000 |
Accounts payable |  |  | (2,831,000 | )
Loans payable, net of discounts and issuance costs |  |  | (387,000 | )
Accrued payroll and benefits |  |  | (1,488,000 | )
Lease obligations |  |  | (491,000 | )
Other current liabilities |  |  | (368,000 | )
Other non-current liabilities |  |  | (17,000 | )
Net liabilities assumed |  |  | (383,000 | )
Goodwill |  | $ | 9,881,000 |
Circle 8 Acquisition [Member] |
Business Acquisition [Line Items] |
Schedule of business acquisitions by acquisition, contingent consideration |
Schedule of business acquisitions by acquisition, contingent consideration |  |  |  |
Extinguishment of debt |  | $ | 29,234,000 |
Rollover equity |  |  | 565,000 |
Contingent consideration – earn-out |  |  | 922,000 |
Sellers transaction expenses reimbursement |  |  | 742,000 |
Total consideration |  | $ | 31,463,000 |

X
- Definition Line 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. + References No definition available. + Details
Name: | us-gaap_BusinessAcquisitionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2) -URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(3) -URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessAcquisitionProFormaInformationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of contingent payment arrangements including the terms that will result in payment and the accounting treatment that will be followed if such contingencies occur, including the potential impact on earnings per share if contingencies are to be settled in common stock of the entity. The description also may include the period over which amounts are expected to be paid, and changes in the amount since the previous reporting period. This also includes contingent options and commitments. + References No definition available. + Details
Name: | us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionContingentConsiderationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472 + Details
Name: | us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=ault_AVLPAcquisitionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=ault_SMCAcquisitionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=ault_GIGAAcquisitionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=ault_Circle8AcquisitionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |