XML 113 R99.htm IDEA: XBRL DOCUMENT
v3.23.1

BUSINESS COMBINATIONS (Details Narrative) - USD ($) |  | 12 Months Ended |
--- | --- | --- | ---
Sep. 08, 2022 | Dec. 31, 2022 | Dec. 31, 2021
Business Acquisition [Line Items] |  |  |
Convertible promissory notes |  | $ 11,451,000 | $ 468,000
Interst and other income |  | 200,000 |
A V L P Acquisition [Member] |  |  |
Business Acquisition [Line Items] |  |  |
Convertible promissory notes |  | 20,000,000.0 |
Accrued interest receivable |  | $ 5,900,000 |
Conversion price |  | $ 0.50 |
Ownership % |  | 20.00% |
Ownership maximum percentage |  | 92.00% |
Description of acquisition |  | The consideration transferred for the Company’s approximate 92% ownership interest in connection with this acquisition aggregated $20.7 million, which represented the fair value of the Company’s holdings in AVLP immediately prior to conversion. The carrying amount of the Company’s holdings in AVLP immediately prior to conversion was $23.4 million, resulting in a $2.7 million loss for the related remeasurement, which was recognized in interest and other income. |
Related party expenses |  | $ 300,000 |
S M C Acquisition [Member] |  |  |
Business Acquisition [Line Items] |  |  |
Description of acquisition |  | the Company owned more than 50% of the issued and outstanding common stock of SMC. The Company’s ownership of SMC stood at approximately 57% as of December 31, 2022. |
Purchase price of common stock aquired |  | $ 7,400,000 |
Interest and Other income1 |  | 3,100,000 |
Interst and other income |  | 10,500,000 |
Non controlling interest at fair value |  | 10,300,000 |
G I G A Acquisition [Member] |  |  |
Business Acquisition [Line Items] |  |  |
Convertible promissory notes | $ 4,250,000 |  |
Ownership % | 10.00% |  |
Description of acquisition | acquired 100% of the capital stock of Gresham Worldwide, Inc. (“GWW”) from the Company in exchange for 2.92 million shares of GIGA’s common stock and 514.8 shares of GIGA’s Series F Convertible Preferred Stock (“Series F”) that are convertible into an aggregate of 3.96 million shares of GIGA’s common stock. GIGA also assumed GWW’s outstanding equity awards representing the right to receive up to 749,626 shares of GIGA’s common stock, on an as-converted basis. The transaction described above resulted in a change of control of GIGA. Assuming the Company was to convert all of the Series F, the common stock owned by the Company after such conversion would result in the Company owning approximately 71.2% of GIGA’s outstanding shares. |  |
Purchase price of common stock aquired |  | 9,500,000 |
Interest and Other income1 |  | 4,000,000.0 |
Interst and other income |  | 400,000 |
Non controlling interest at fair value |  | 3,700,000 |
Non controlling interest at fair value |  | $ 1,300,000 |
Circle 8 Acquisition [Member] |  |  |
Business Acquisition [Line Items] |  |  |
Ownership % |  | 5.80% |
Ownership maximum percentage |  | 65.00% |
Description of acquisition |  | The aggregate purchase price consideration transferred from the Buyer to the Seller totaled $31.5 million which included (i) extinguishment of debt amounting to $29.2 million (ii) rollover equity issued to the seller with an estimated fair value of $0.6 million (iii) contingent consideration of $0.9 million and (iv) Seller’s transaction expenses of $0.7 million. |
Purchase price |  | $ 4,000,000.0 |
Estimated cost |  | 400,000 |
Assets acquired |  | 71,300,000 |
Direct transaction costs |  | 69,200,000 | $ 2,100,000
Purchase price for the property |  | $ 15,500,000 |

X
- References No definition available. + Details
Name: | ault_AssetsAcquired
Namespace Prefix: | ault_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The element represents convertible notes payable maximam. + References No definition available. + Details
Name: | ault_ConvertibleNotesPayableMaximam
Namespace Prefix: | ault_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The element represents convertible notes payable minimum. + References No definition available. + Details
Name: | ault_ConvertibleNotesPayableMinimum
Namespace Prefix: | ault_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The element represents interest and other income1. + References No definition available. + Details
Name: | ault_InterestAndOtherIncome1
Namespace Prefix: | ault_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | ault_PurchasePrice
Namespace Prefix: | ault_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | ault_PurchasePriceForProperty
Namespace Prefix: | ault_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The element represents purchase price of common stock. + References No definition available. + Details
Name: | ault_PurchasePriceOfCommonStock
Namespace Prefix: | ault_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | ault_RelatedPartyExpenses
Namespace Prefix: | ault_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition. + References No definition available. + Details
Name: | us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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 This element represents the fair value of the noncontrolling interest in the acquiree at the acquisition date. + 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 -Subparagraph (e)(1) -URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 25 -Paragraph 23 -URI https://asc.fasb.org/extlink&oid=123586518&loc=d3e1043-128460 + Details
Name: | us-gaap_BusinessCombinationAcquisitionRelatedCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition In a business combination achieved in stages, this element represents a narrative description of the history, developments, or effect of the acquisition relative to the percentage of equity in the acquiree held by the acquirer immediately before the acquisition date. Such description may describe any gain recognized as a result of the acquisition. + References No definition available. + Details
Name: | us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeDescription
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(13)) -URI https://asc.fasb.org/extlink&oid=120401414&loc=d3e603758-122996 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)(a)) -URI https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910 + Details
Name: | us-gaap_ConvertibleNotesPayable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The price per share of the conversion feature embedded in the debt instrument. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 5 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=123466204&loc=SL6031898-161870 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 1B -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611 + Details
Name: | us-gaap_DebtInstrumentConvertibleConversionPrice1
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of interest income and other income recognized during the period. Included in this element is interest derived from investments in debt securities, cash and cash equivalents, and other investments which reflect the time value of money or transactions in which the payments are for the use or forbearance of money and other income from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business). + References No definition available. + Details
Name: | us-gaap_InterestAndOtherIncome
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Carrying amount as of the balance sheet date of interest earned but not received. Also called accrued interest or accrued interest receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)(a)(4)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_InterestReceivable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Carrying value as of the balance sheet date of loans from a bank with maturities initially due after one year or beyond the operating cycle if longer, excluding current portion. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)(a)(2)) -URI https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910 + Details
Name: | us-gaap_LongTermLoansFromBank
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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: |