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INVESTMENTS – RELATED PARTIES (Tables)
 9 Months Ended
Sep. 30, 2024
SEC Schedule, 12-15, Insurance Companies, Summary of Investments, Other than Investments in Related Parties [Abstract]  
Schedule of investment
                
   Interest     September 30,   December 31, 
   Rate  Due Date  2024   2023 
Promissory note, related party  8%  December 31, 2024  $2,500,000   $2,500,000 
10% Senior Secured Convertible Promissory Note - GIGA  10%  December 31, 2024   4,383,000    - 
12% Senior Secured Subordinated Convertible Promissory Note - GIGA  10%  December 31, 2024   6,750,000    - 
12% Senior Secured Subordinated Convertible Promissory Note - GIGA  12%  June 30, 2025   5,194,000    - 
Debtor in possession Loan Agreement - GIGA  6%  October 28, 2024   80,000    - 
Accrued interest receivable GIGA         768,000    - 
Accrued interest receivable Ault & Company         568,000    568,000 
Other         211,000    900,000 
Allowance for credit losses         (5,668,000)   - 
Total investment in promissory notes and other, related parties        $14,786,000   $3,968,000 
Schedule of Interest income, related party
        
   For the Three Months Ended   For the Nine Months Ended 
   September 30,   September 30, 
   2024   2023   2024   2023 
Interest income, related party  $557,000   $50,000   $1,144,000   $150,000 
Schedule of investment in common stock
               
   Investments in common stock, related parties at September 30, 2024 
   Cost   Gross unrealized losses   Fair value 
Common shares  $24,697,000   $(24,566,000)  $131,000 
Alzamend series B convertible preferred stock, warrants   2,100,000    -    2,100,000 
   $26,797,000   $(24,566,000)  $2,231,000 

 

   Investments in common stock, related parties at December 31, 2023 
   Cost   Gross unrealized losses   Fair value 
Common shares  $24,688,000   $(24,009,000)  $679,000 
Schedule of investment in warrants and common stock
          
   For the Three Months Ended September 30, 
   2024   2023 
Balance at July 1  $304,000   $5,836,000 
Investment in common stock of Alzamend   -    - 
Unrealized loss in common stock of Alzamend   (173,000)   (3,124,000)
Balance at September 30  $131,000   $2,712,000 

 

   For the Nine Months Ended September 30, 
   2024   2023 
Balance at January 1  $679,000   $6,449,000 
Investment in common stock of Alzamend   9,000    15,000 
Unrealized loss in common stock of Alzamend   (557,000)   (3,752,000)
Balance at September 30  $131,000   $2,712,000 
Schedule of investment in warrants and preferred stock
        
   September 30,   December 31, 
   2024   2023 
Investment in Alzamend preferred stock  $2,100,000   $- 
Total investment in other investments securities, related party  $2,100,000   $-