Exhibit 99.1

AULT ALLIANCE, INC. AND SUBSIDIARIES

RESTATED CONSOLIDATED BALANCE SHEET

		For the Year Ended
		December 31, 2022
		As Reported				Adjustment				As Restated
ASSETS
CURRENT ASSETS
Cash and cash equivalents		$	10,492,000							$	10,492,000
Restricted cash			3,563,000								3,563,000
Cash and marketable securities held in trust account			-				118,193,000				118,193,000
Marketable equity securities			6,590,000								6,590,000
Digital currencies			554,000								554,000
Accounts receivable			19,586,000								19,586,000
Accrued revenue			2,479,000								2,479,000
Inventories			22,080,000								22,080,000
Investment in promissory notes and other, related party			2,868,000								2,868,000
Loans receivable, current			7,385,000								7,385,000
Prepaid expenses and other current assets			11,711,000								11,711,000
TOTAL CURRENT ASSETS			87,308,000				118,193,000				205,501,000
Cash and marketable securities held in trust account			118,193,000				(118,193,000	)			-
Intangible assets, net			34,786,000								34,786,000
Goodwill			27,902,000								27,902,000
Property and equipment, net			229,914,000								229,914,000
Right-of-use assets			8,419,000								8,419,000
Investments in common stock, related parties			6,449,000								6,449,000
Investments in other equity securities			42,494,000								42,494,000
Investment in unconsolidated entity			-								-
Loans receivable, non-current			208,000								208,000
Other assets			5,841,000								5,841,000
TOTAL ASSETS		$	561,514,000			$	-			$	561,514,000
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Accounts payable and accrued expenses		$	62,644,000							$	62,644,000
Investment margin accounts payable			767,000								767,000
Operating lease liability, current			2,975,000								2,975,000
Notes payable, net			39,621,000								39,621,000
Convertible notes payable, current			1,325,000								1,325,000
Redeemable noncontrolling interests in equity of subsidiaries, 11,500,000
shares of Ault Disruptive common stock at redemption value			-				117,993,000				117,993,000
TOTAL CURRENT LIABILITIES			107,332,000				117,993,000				225,325,000

AULT ALLIANCE, INC. AND SUBSIDIARIES

RESTATED CONSOLIDATED BALANCE SHEET (continued)

		For the Year Ended
		December 31, 2022
		As Reported				Adjustment				As Restated
LONG TERM LIABILITIES
Operating lease liability, non-current			5,836,000								5,836,000
Notes payable			91,464,000								91,464,000
Convertible notes payable			11,451,000								11,451,000
Deferred underwriting commissions of Ault Disruptive subsidiary			3,450,000								3,450,000
TOTAL LIABILITIES			219,533,000				117,993,000				337,526,000
COMMITMENTS AND CONTINGENCIES
Redeemable noncontrolling interests in equity of subsidiaries, 11,500,000
shares of Ault Disruptive common stock at redemption value			117,993,000				(117,993,000	)			-
STOCKHOLDERS’ EQUITY
Series A Convertible Preferred Stock, $25 stated value per share,			-								-
$0.001 par value – 1,000,000 shares authorized; 7,040 shares
issued and outstanding at December 31, 2022 and 2021
(liquidation preference of $176,000 as of  December 31, 2022 and 2021)
Series B Convertible Preferred Stock, $10 stated value per share,			-								-
$0.001 par value – 500,000 shares authorized; 125,000 shares
issued and outstanding at December 31, 2022 and 2021 (liquidation
preference of $1,190,000 at December 31, 2022 and 2021)
Series D Cumulative Redeemable Perpetual Preferred Stock, $25 stated			-								-
value per share, $0.001 par value – 2,000,000 shares authorized;
172,838 shares and 0 shares issued and outstanding at
December 31, 2022 and 2021, respectively (liquidation preference of
$4,321,000 and $0 as of December 31, 2022 and 2021, respectively)
Class A Common Stock, $0.001 par value – 500,000,000 shares authorized;			382,000								382,000
382,247,203 and 84,344,607 shares issued and outstanding at December 31,
2022 and 2021, respectively
Class B Common Stock, $0.001 par value – 25,000,000 shares			-								-
authorized; 0 shares issued and outstanding at December 31, 2022 and 2021
Additional paid-in capital			565,523,000								565,523,000
Accumulated deficit			(329,078,000	)							(329,078,000	)
Accumulated other comprehensive loss			(1,100,000	)							(1,100,000	)
Treasury stock, at cost			(29,235,000	)							(29,235,000	)
TOTAL AULT ALLIANCE STOCKHOLDERS’ EQUITY			206,492,000				-				206,492,000
Non-controlling interest			17,496,000				-				17,496,000
TOTAL STOCKHOLDERS’ EQUITY			223,988,000				-				223,988,000
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		$	561,514,000			$	-			$	561,514,000