EXHIBIT 99.1
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| December 31, |
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| Pro |
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| 2023 |
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| Adjustments |
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| Forma |
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| ASSETS |
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| Current assets: |
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| Cash |
| $ | 1,008,408 |
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| 1,008,408 |
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| Accounts receivable, |
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| 405,786 |
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| 405,786 |
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| Prepaid expenses and other current assets |
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| 198,026 |
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| 198,026 |
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| Current assets from discontinued operations |
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| - |
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| - |
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| Investment in Marketable Securities |
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| 380,744 |
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| 380,744 |
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| Total current assets |
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| 1,992,964 |
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| - |
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| 1,992,964 |
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| Property and equipment, net of accumulated depreciation of $35,519 and $17,210, respectively |
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| 36,311 |
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| 36,311 |
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| Intangible assets, net |
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| 1,342,787 |
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| 1,342,787 |
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| Goodwill |
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| 7,101,084 |
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| 7,101,084 |
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| Total assets |
| $ | 10,473,146 |
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| - |
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| 10,473,146 |
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| LIABILITIES AND MEMBERS'/STOCKHOLDERS' EQUITY |
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| Current liabilities: |
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| Accounts payable |
| $ | 1,534,464 |
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| 1,534,464 |
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| Accrued expenses |
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| 804,609 |
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| 804,609 |
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| Accrued compensation |
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| 154,764 |
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| 154,764 |
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| Accrued interest |
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| 309,309 |
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| (100,000 | ) |
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| 209,309 |
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| Deferred payroll taxes |
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| 2,484 |
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| 2,484 |
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| Other liabilities |
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| 17,333 |
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| 17,333 |
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| Contingent consideration for acquisitions |
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| - |
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| - |
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| Loans payable - current portion, net of discount |
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| 5,115,975 |
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| (1,611,111 | ) |
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| 3,504,864 |
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| Refundable deposit on preferred stock purchase |
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| 285,000 |
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| 285,000 |
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| Warrant liability |
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| 1,200,000 |
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| 1,200,000 |
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| Deferred revenue |
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| 149,848 |
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| 149,848 |
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| Current liabilities associated with discontinued operations |
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| - |
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| - |
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| Total current liabilities |
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| 9,573,786 |
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| (1,711,111 | ) |
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| 7,862,675 |
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| Loans payable - long term portion |
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| - |
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| - |
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| Total liabilities |
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| 9,573,786 |
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| (1,711,111 | ) |
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| 7,862,675 |
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| Commitments and contingencies (Note 9) |
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| Members'/Stockholders' Equity |
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| Preferred stock, Series D, $0.0001 par value; 2,000,000 shares authorized; 0 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively |
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| - |
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| - |
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| Preferred stock, Series E, $0.0001 par value; 775,000 shares authorized; 86,000 shares issued and outstanding as of December 31, 2023 and 2022, respectively |
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| 9 |
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| 9 |
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| Preferred stock, Series F, $0.0001 par value; 200,000 shares authorized; 0 shares issued and outstanding as of December 31, 2023 and 2022, respectively |
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| - |
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| - |
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| Preferred stock, Series G, $0.0001 par value; 200,000 shares authorized; 0 shares issued and outstanding as of December 31, 2023 and 2022, respectively |
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| - |
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| Common stock, $0.0001 par value; 6,666,667 shares authorized; 1,433,903 and 1,085,184 shares issued and outstanding as of December 31, 2023 and 2022, respectively |
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| 143 |
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| 36 |
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| 179 |
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| Shares to be issued, 0 and 587,945 shares as of December 31, 2023 and 2022, respectively |
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| - |
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| - |
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| Additional paid-in capital |
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| 77,066,256 |
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| 1,711,075 |
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| 78,777,331 |
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| Accumulated deficit |
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| (76,167,048 | ) |
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| (76,167,048 | ) |
| Total members'/stockholders' deficit |
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| 899,360 |
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| 1,711,111 |
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| 2,610,471 |
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| Total liabilities and members'/stockholders' deficit |
| $ | 10,473,146 |
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| - |
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| 10,473,146 |
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